§ 146-21. Application for exemption or deferral.

Application for exemption or deferral shall be made to the County Commissioner of the Revenue, on forms to be provided by that office, after January 1 and not later than March 1 of the taxable year for which exemption is sought. An affidavit must be submitted for each year that an exemption or deferral is claimed. The Commissioner of the Revenue may require an applicant to answer questions under oath and may require the submission of such other evidence as will help to certify that the applicant meets the requirements for exemption or deferral.