§ 13-214. Process for claiming reduction.

A reduction in assessment may be granted only upon an application filed annually with the Osceola County Property Appraiser. An applicant is required to complete forms required by the property appraiser, including any affidavit regarding the age of the qualifying parent or grandparent and whether the living quarters are being used as the qualifying parent's or grandparent's primary place of residence for the year in which the reduction is sought. The application must be made before March 1 of the year for which the reduction is to be granted, beginning with the year 2005 and continuing until such time as the Osceola County Board of County Commissioners may exercise its authority to repeal the reduction provided for herein.

(Ord. No. 04-43, § 1, 12-20-04)