Sec. 74-31. - Exemption for persons age 65 and older—Authorized.

The city assessor is hereby authorized to grant an exemption from taxation of property located with the city, which exemption shall be in an amount not exceeding $12,000.00 of valuation of the real property owned and occupied or of the personal property owned by taxpayers who are domiciliaries of the city 65 years of age or older in accordance with the provisions of this article. The criteria of domiciliary, in addition to normal criteria, shall be evidence of voter registration, the address listed on tax returns, a driver's license and such other matters as the finance director may determine. Any person or persons who are recipients of this exemption in any other town, city, county, parish or state shall not be entitled to exemption in the city.

(Code 1971, § 21-16; Ord. No. O-12-12, § I, 6-12-12)