A. A person entitled to the exemption under KIBC 3.55.040 shall apply to the borough for a certificate of tax exemption which will be issued without charge to qualified persons. The application shall be submitted on a form provided by the finance office and shall contain the name, address, type of organization, the section under which the exemption is claimed, and such other information as is required by the finance department. Duplicate certificates will be issued on request.

B. The certificates of exemption shall be valid for a period of one year and the expiration date shall be printed on the face of the certificate. Exemption certificates may be renewed annually, without charge, by completing an application form containing information required to assess the continued existence of the exemption. [Ord. 96-19 §3, 1996. Formerly §3.30.060].