Any person who desires to claim the exemptions
provided by this section shall file with the Assessor, on or before
the 31st day of October, written application claiming such exemption
on a form prescribed by the Tax Commissioner of the State of Connecticut.
Failure to file such application in said manner and form by the 31st
day of October shall constitute a waiver of the right to such exemption
for the assessment year which commenced the preceding first day of
October.