§ 44-59. Additional tax exemption for the blind.

(a)

Any person entitled to an exemption from property tax applicable to the assessed value of property up to the amount of three thousand dollars ($3,000.00), as provided under C.G.S. § 12-81(17), shall be entitled to an additional exemption from such tax in an amount up to two thousand dollars ($2,000.00) of such assessed value, provided such person's qualifying income does not exceed the applicable maximum amount as provided under C.G.S. § 12-81l.

(b)

Any person submitting a claim for the additional exemption as provided under subsection (a) of this section shall be required to file an application, on a form prepared for such purpose by the Assessor, not later than the date of the assessment list with respect to which such additional exemption is claimed. Each such application shall include a copy of such person's federal income tax return, or in the event a return is not filed, such evidence related to income as may be required by the Assessor for the tax year of such person ending immediately prior to the approval of a claim for such additional exemption.

(Code 1961, § 18-16; Ord. No. 321, 1-7-1986; Ord. No. 369, 11-1-1988)