§ 14-10-14. EXEMPTIONS.

(A)

This chapter does not apply to the state, a county, an independent school district, or a public institution of higher education.

(B)

This chapter does not apply to a property that is vacant. The director may adopt any reasonable method to determine whether a property is vacant.

(C)

This chapter does not apply to a property that is used only for off-street parking.

(D)

A user of a residential property may apply for and receive an exemption from this chapter if:

(1)

the user does not own or regularly use a private motor vehicle for transportation; or

(2)

the user is 65 years of age or older.

(E)

A user entitled to an exemption under this section must notify the director of the applicable exemption. A fee paid before the director is notified of an exemption may not be refunded.

Source: 1992 Code Section 15-6-14; Ord. 031204-12; Ord. 031211-11; Ord. 040902-40.