2205 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE TO BE NUMBERED ARTICLE II OF CHAPTER 28

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Such application for exemption shall be made annually for each year that such exemption is sought. Section 28-6. Determination of tax assessor-collector. After said application, all necessary proof and any other necessary information has been filed, the tax assessor-collector shall determine eligibility for such exemption. The determination of the tax assessor- collector shall be final and the property in question shall be placed on the tax rolls of the city in accordance with such determination. However, in the event the tax assessor-collector should deny such application for exemption, notice shall be given to the applicant within ten days of such determination and in any event no later than the submission of all assessment lists to the board of equalization. However, there shall be no appeal of the tax assessor-collector's determination. Section 28 -7. Limitations of exemption. The exemption authorized hereby shall extend only to a residential homestead as same may be defined by the laws of the State of Texas. Such exemptions shall be allowed only if the property in question is in fact the residential homestead of the applicant and such person has attained the age of sixty-five years on January 1 of the taxable year in question. The exemption shall be granted if one spouse has attained the age of sixty-five years on such applicable date even though the other has not attained s uch age. Section 28 -8. Determinative date for exemption. January 1 of each tax year shall be the determinative date for eligibility for such exemption and qualification therefor shall be determined each year as of that date. Determination of eligibility for such exemption shall be for only the year in question with each subsequent year requir- ing application and determination of eligibility as provided herein. There shall be no proration of the exemption pro- vided for in this article for any taxable year either in the event of qualification or disqualification of either any appli- cable person or property for such exemption after January 1 of the applicable year." Section 2. All ordinances or parts of ordinances in conflict herewith are hereby expressly repealed. Section 3. It is hereby declared to be the intention of the City Council of the City of Paris that the sections, paragraphs, sentences, clauses and phrases of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional or invalid by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality or in- validity shall not affect any of the remaining phrases, clauses, sen- tences, paragraphs and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any unconstitutional or invalid phrases, clauses, sentences, paragraphs or sections.