[Adopted 1-17-1985 by L.L. No. 1-1985;
amended in its entirety 11-27-2006 by L.L. No. 3-2006]
A.
An application for an exemption granted pursuant to § 131-2 shall be filed on or before March 1 of each year.
B.
In the event that the owner or owners of property who have received an exemption pursuant to § 131-2 on the preceding assessment roll shall fail to file an application required to obtain an exemption pursuant to that section on or before March 1, such owner or owners may file the application executed as if it had been filed on or before the taxable status date with the Town Assessor on or before the last date for the hearing of complaints by the Board of Assessment Review.
C.
In the event that the owner or owners of property fail to file an application required to obtain an exemption pursuant to § 131-2 on or before March 1, such owner or owners may file the application executed as if it had been filed on or before the taxable status date with the Town Assessor on or before the last date for the hearing of complaints by the Board of Assessment Review, where failure to file a timely application resulted from: (1) a death of the applicant's spouse, child, parent, brother or sister; or (2) an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician.
