Sec. 11.1-21. Application for exemption; investigation of
affidavit.
(a) Annually, and not later than March 1 of each taxable year,
every person claiming an exemption under this article shall file a
real estate tax exemption affidavit with the commissioner of
revenue of the city; provided, however, that for the taxable year
1973, such affidavit shall be filed on or before May 1, 1973.
(b) The affidavit shall set forth the names of the related
persons occupying the real estate for which exemption is claimed
and the total combined net worth and combined income of such
persons as defined in this article. The form of such affidavit shall
be determined by the commissioner of revenue and approved by
the city manager, and shall contain such other information as
may be required to adequately determine compliance with the
provisions of section 11.1-20. In addition, the commissioner may
make such further inquiry of persons seeking to claim exemptions
requiring answers under oath and the production of certified tax
returns, as may be deemed reasonably necessary to determine
eligibility for an exemption.
(c) The commissioner, after audit and investigation of such
affidavits, shall certify a list of the persons and property
qualifying for exemption and the amount thereof to the city
treasurer, who shall forthwith deduct the amounts of such
exemptions from the real estate tax chargeable for the taxable
year to such persons and property. (2-20-73; 1-28-74.)
