Division 3. DEFERRAL FOR ELDERLY AND DISABLED PERSONS; EXEMPTION FOR QUALIFYING ELDERLY PERSONS  


§ 40-46. Definitions.
§ 40-47. Tax deferral; authorized.
§ 40-48. Administration of tax deferral; rules and regulations of city manager.
§ 40-49. General prerequisites to grant of tax deferral; effect of residency in hospital, nursing home, etc.; proration.
§ 40-50. Applicant's affidavit and certificate of disability for tax deferral; manager's certification to treasurer.
§ 40-51. Amount of deferral; payment of deferred taxes.
§ 40-52. Tax exemption authorized.
§ 40-52.1. Administration of tax exemption; rules and regulations of city manager.
§ 40-52.2. General prerequisites to grant of tax exemption; effect of residency in hospital, nursing home, etc.; proration.
§ 40-52.3. Applicant's affidavit and certificate of disability for tax exemption; manager's certification to treasurer.
§ 40-53. Nullification upon change in status.
§ 40-54. False requests; violation.

Footnotes:
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Editor's note— Ord. No. 6786-11, § 1, adopted May 10, 2011, which amended Div. 3, §§ 40-46—40-53, shall be in effect on and after July 1, 2012.

Cross reference— Postponement of payment of sewer assessments for elderly persons, § 33-68 et seq.

State Law reference— Authority of city to provide for exemption or deferral as provided for in this division, Code of Virginia, § 58.1-3210 et seq.