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Any taxpayer owing both taxable and exempt possessory interests shall file with the Tax Commission a claim for any exemption. The claims for exemption shall be filed on the form provided by the Tax Commission at the time of filing the valuation reports required by Section 9-110 of this Title, and shall be accompanied by a map clearly indicating the specific property for which exemption is claimed. Any taxpayer owing only an exempt possessory interest shall be required to claim such exemptions only at the written request of the Tax Commission.