The exemption provided for in this article shall be administered by the commissioner of revenue, with assistance from the director of social services, according to the provisions of this article. The commissioner of revenue is authorized and empowered to prescribe, adopt, promulgate and enforce such rules and regulations as may be reasonable and necessary to determine qualifications for exemption in conformance with the provisions of this article. The commissioner of revenue may require the production of certified tax returns to establish the income or financial worth of any applicant for exemption or may require an affidavit that no such returns are required to be filed by state or federal law, and shall make such further inquiry as may be reasonably necessary to determine qualification for such exemption.

(Ord. No. O98-16, 12/16/98)