The text
No persons shall be entitled to any exemption hereunder without first filing an application with the tax assessor on forms furnished by the tax assessor. The application shall require such information as to cost, construction, ownership, occupancy, use and any other information required by the tax assessor to determine compliance with the terms of this article.
The tax assessor may adopt rules and regulations not inconsistent with this article concerning the exemption granted hereunder, the manner and form of application therefor, and the determination by the assessor of the cost, valuation and amount of exemption for alterations and improvements.
Applications for exemption must be filed by December 31 of the year in which the alterations and improvements are completed and may be approved by the tax assessor prior to certification of the subsequent tax roll.
(Ch. 34, § I, 10-20-98)