Application for such exemption must be made
by the owner or all of the owners of the property each year on forms
to be furnished by the Town Assessor's office. The application shall
furnish the information and be executed in the manner required or
prescribed in such forms and shall be filed in such Assessor's office
on or before taxable status date; provided further, however, that
an application for such exemption may be filed after taxable status
date but no later than the last date on which a grievance with respect
to complaints of assessment may be filed, where failure to file a
timely application resulted from a death of the applicant's spouse,
child, parent, brother or sister; or an illness of the applicant or
of the applicant's spouse, child, parent, brother or sister, which
actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician. The Assessor shall approve or deny
such application as if it had been filed on or before the taxable
status date; and the owner, or all of the owners, of property which
has received an exemption pursuant to this article on the preceding
assessment roll fail to file the application required pursuant to
this article on or before taxable status date such owner or owners
may file the application, executed as if such application had been
filed on or before the taxable status date, with the assessor on or
before the last date on which a grievance with respect to complaints
of assessment may be filed.
Amended 10-4-1994 by L.L. No. 12-1994, effective 10-11-1994
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');