§ 32-55. Application for exemption; wavier for failure to timely file.

An applicant seeking a homestead exemption shall file a written application and schedule with the City Clerk or other designee of the City Council at any time during the calendar year subsequent to the property becoming the primary residence of the applicant up to and including the date for the closing of the books for the return of taxes for the calendar year. The failure to file properly the application and schedule on or before the date for the closing of the books for the return of taxes of a calendar year in which the taxes are due shall constitute a waiver of the homestead exemption on the part of the applicant failing to make the application for such exemption for that year.

(Ord. of 1-24-2011(01), § 4-101.8(B)(3)(a))