2355b

(a) Eligibility of real property for the exemption granted by this subchapter shall be determined by the tax assessor for each and every year for which such exemption is sought. Application for exemption shall be submitted by nonprofit organizations to the tax assessor on or before October 1 of the tax year for which such exemption is sought.\n(b) Application for the exemption under this subchapter shall be on a form prescribed by the tax assessor, with the approval of the Governor, and provided for the use of applicants by the assessor. A certification or a sworn statement by the proper officers of such applicant that the facts are set forth in the application are true shall be submitted with the application. A certification shall be considered as if made under oath.