2006 Code of Virginia § 58.1-3506.5 - Application

58.1-3506.5. Application.

A. The person applying under this article shall file annually with thecommissioner of the revenue of the county, city or town assessing officer, orsuch other officer as may be designated by the governing body, on forms to besupplied by the county, city or town concerned, an affidavit setting forththat the total combined net worth, including equitable interests and thecombined income from all sources, of the persons specified in 58.1-3506.2does not exceed the limits prescribed in such ordinance.

B. In lieu of the annual affidavit filing requirement, a county, city or townmay prescribe by ordinance for the filing of the affidavit on a three-yearcycle with an annual certification by the taxpayer that no informationcontained on the last preceding affidavit filed has changed to violate thelimitations and conditions provided herein.

C. Notwithstanding the provisions of subsections A, B, and E of this section,any county, city or town may, by local ordinance, prescribe (i) the contentof the affidavit described in subsection A, subject to the requirementsestablished in 58.1-3506.2, and (ii) the frequency with which an affidavit,or certification as described in subsection B of this section must be filed,and may include a procedure for late filing of affidavits.

D. If such person is under sixty-five years of age, the form shall haveattached thereto a certification by the Social Security Administration, theDepartment of Veterans Affairs or the Railroad Retirement Board or, if suchperson is not eligible for certification by any of these agencies, a swornaffidavit by two medical doctors who are either licensed to practice medicinein the Commonwealth or are military officers on active duty who practicemedicine with the United States Armed Forces, to the effect that the personis permanently and totally disabled, as defined in 58.1-3506.3. Theaffidavit of at least one of the doctors shall be based upon a physicalexamination of the person by the doctor. The affidavit of one of the doctorsmay be based upon medical information contained in the records of the CivilService Commission which is relevant to the standards for determiningpermanent and total disability as defined in 58.1-3506.3.

E. Such affidavit or certification shall be filed after January 1 of eachyear, but before April 1, or such later date as may be fixed by ordinance.Such ordinance may include a procedure for late filing by first-timeapplicants or for hardship cases.

F. The commissioner of the revenue or town assessing officer, or anotherofficer designated by the governing body of the county, city or town, shallalso make any other reasonably necessary inquiry of persons applying underthis article, requiring answers under oath, to determine qualifications asspecified herein, including qualification as permanently and totally disabledas defined in 58.1-3506.3, or as specified by county, city or townordinance. The local governing body may, in addition, require the productionof certified tax returns to establish the income or financial worth of anyapplicant for tax relief.

(1991, c. 646.)