The Board hereby finds and determines that it is in the best
interests of the Town to offer to its residents 65 years of age or
older a real property tax exemption. Therefore, the purpose of this
article is to provide the maximum benefit permissible to the residents
of the Town 65 years of age or older.
The Town shall notify or cause to be notified each person owning
residential real property in the Town of the provisions of this article.
Notice may be given by either a notice or legend sent on or with each
tax bill to such persons reading, "You may be eligible for senior
citizen tax exemptions. Senior citizens have until __________ (month)
_____ (day), _____ (year), to apply for such exemptions. For information
please call or write to ______________________________," followed
by the name, telephone number and/or address of a person or department
selected by the Town to explain the provisions of this article. Failure
to notify or cause to be notified any person who is in fact eligible
to receive the exemption provided by this article or the failure of
such person to receive the same shall not prevent the levy, collection
and enforcement of the payment of the taxes on property owned by such
person.
Notwithstanding any other provision of law to the contrary,
the provisions of this article shall apply to real property held in
trust solely for the benefit of a person or persons who would otherwise
be eligible for a real property tax exemption pursuant to this article
were such person or persons the owner or owners of such real property.
The making of any willfully false statement in the application
for an exemption under this article shall be a violation thereof,
and a conviction for any such violation shall be punishable by a fine
of not more than $100 and shall disqualify the applicant or applicants
from further exemption fix a period of five years.
This article shall apply to assessment rolls on the basis of
taxable status dates occurring on or after January 1, 2008, and each
year thereafter.