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 __________," 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 a willful 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 for 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, 2006, and each
year thereafter.