Effective Date for Application of Chapter

(a)The exemption created by this Chapter shall be effective with property taxes levied in calendar year 1998 for collection in calendar year 1999 and each calendar year thereafter.

(b)Taxpayers who qualified for exemptions under § 2 of Public Law Numbers 21-30 and 23-107 shall be automatically qualified for exemptions under §§ 24110 and 24112 of this Act.

(c)The Department of Revenue and Taxation shall provide a written public notice of this exemption in a newspaper and in the mayor’s offices at least once a year and shall inform citizens who may qualify about the existence of this Act.