Oxford |
Code of Ordinances |
Part II. CODE OF ORDINANCES |
Chapter 32. TAXATION |
Article II. AD VALOREM TAXES |
Division 2. HOMESTEAD EXEMPTION |
§ 32-50. Joint homestead exemption permitted for joint owners.
Latest version.
If property is owned and occupied jointly by two or more individuals all of whom occupy the property as a home and if the property is otherwise entitled to a homestead exemption, the homestead may be claimed in the names of the joint owners residing in the home. If the property on which a homestead exemption is claimed is jointly owned by the occupant and others, the occupant or occupants shall be entitled to claim the full amount of the homestead exemption.
(Ord. of 1-24-2011(01), § 4-101.8(A)(h))