§ 31-88. Limitations of exemption.

Latest version.

The exemption authorized hereby shall extend only to a residential homestead as same may be defined by the laws of the state. Such exemptions shall be allowed only if the property in question is in fact a residential homestead of the applicant and such person has attained the age of sixty-five (65) during the tax year.

(Code 1959, § 14-62: Ord. No. 42679, § 1(5), 8-23-73; Ord. No. 44159, 8-1-74; Ord. No. 97234, § 4, 2-20-03)

                    
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