Sec. 74-37. - Applications to be sworn; proof of qualification.

Applications must be sworn to by the applicant under penalty of perjury. Proof of age, ownership, occupancy, residence and voter registration shall be furnished in the following manner: (1)

Proof of age. Age may be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate, or affidavit of a third party, or by such other means as may be approved by the assessor.

(2)

Ownership. Ownership may be established by furnishing the assessor with a recorded deed or other land evidence record with regard to real property and with a bill of sale, registration certificate or other suitable evidence of ownership which is acceptable to the assessor with regard to personal property.

(3)

Occupancy. Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption.

(4)

Residence. Residence may be established by voter registration, a license to operate a motor vehicle, a registration certificate for a motor vehicle, or other suitable evidence acceptable to the assessor.

(5)

Voter registration. Voter registration shall be established by the record of the board of canvassers.

(6)

Other forms of proof. An applicant may provide proof of right to exemption if the above-specified methods are not available to him or her by furnishing military records, passports, or a certificate of citizenship, or by such other evidence or proofs as may be required by the assessor.

(Code 1971, § 21-22)