[Amended 5-30-2000 by Ch. No. 2562; 4-25-2003 by Ch. No. 2672; 6-8-2006 by Ch. No. 2808; 9-10-2009 by Ch. No. 2930; 10-25-2012 by Ch. No.
3015; 5-27-2015 by Ch. No. 3070]
For the purpose of taxation, the Tax Assessor
is hereby authorized to grant a reduction of $16,670 on the real property
valuation to the head of a household who is 100% disabled and unable
to work as of the date of such disability; provided, however, that
said freeze of rate and valuation on real property shall apply only
to single-family dwellings in which said disabled person resides.
Such exemption shall be granted upon due evidence that he or she is
so entitled.
The exemption authorized in §
363-1 hereof shall be in addition to any other exemption provided by law.