Sec. 16-102. - Eligibility criteria.

(a)

All live/work space that is owner-occupied and subject to a deed restriction is eligible for an exemption property tax credit as calculated under section 16-103 provided that:

(1)

An application is filed with the city tax assessor as of March 15 of each calendar year and,

(2)

Proof that the live/work space was owner-occupied as of December 31 of the previous calendar year and had an operating owner-occupied business within the same unit.

(Ch. 959, § I, 2-17-26)