The tax commissioner of Jackson County shall provide certificate and application forms
for the exemption granted by this act [article] and shall require, with the initial
application, an affidavit by the owner as to the age and income of the owner, the
income of the owner's spouse and family members who reside at the homestead, and such
other information as may be necessary to determine the eligibility of the owner for
the exemption, including, but not limited to, those federal and state tax returns
filed for the immediately preceding taxable year for the owner, spouse and family
members who resided at the homestead that year or, if such returns were not filed,
satisfactory proof that there was insufficient income to require such filing.
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