US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-602AA.  PROPERTY EXEMPT FROM TAXATION -- EXCEPTIONAL SITUATIONS. (1)
The following property is exempt or partially exempt from taxation:  real and
personal property belonging to persons who, because of unusual circumstances
which affect their ability to pay the property tax, should be relieved from
paying all or part of said tax in order to avoid undue hardship, which undue
hardship must be determined by the board of equalization.
    (2)  An exceptional value exemption granted under this section shall be
for the current tax year only and property exempted hereunder shall continue
to be listed and assessed for the ensuing tax years as other property.
    (3)  Claimants seeking exemption under this section must apply each year
to the board of equalization and such claim must be submitted by June 20 of
the current year. The board of equalization must consider and act on all such
claims no later than the second Monday of July.
    (4)  Each person claiming such exemption shall give a sworn statement
containing full and complete information of his financial status to such board
and shall make true answers to all questions propounded in writing, or
otherwise, touching such person's right to the exemption claimed. The chairman
of the board shall have authority to administer oaths to each person appearing
as a claimant for such exemption and in addition to such examination each
claimant shall subscribe to and swear that his answers to questions propounded
on written forms to be prescribed by the state tax commission are true, and
which sworn statement shall be kept and filed by the clerk of the county board
of equalization. The board may, in its discretion and for good cause shown,
allow an agent or some person acting for and on behalf of the claimant to make
the claim for exemption for any claimant in the manner herein provided, or
where a person unable to make such sworn statement, his wife, widow, guardian
or personal representative, or other person having knowledge of the facts, may
make such sworn statement in his stead.
    (5)  The county board of equalization shall decide and determine from each
examination and from each written claim for exemption whether or not such
person is entitled to the exemption claimed or to any part thereof, and shall
make a record thereof accordingly.