A. Any person claiming property to be exempt from taxation shall make return thereof to the city assessor annually, the same as other property listed for taxation, and shall accompany the same by an affidavit, on forms to be furnished by or subject to the approval of the assessor, stating the facts under which said property is claimed to be exempt.

B. The assessor may, in his discretion, require other or additional proof of the facts stated by such affidavit, before allowing the exemption claimed.

C. Affidavits required for exemptions under the Constitution and Laws of the state as set forth in Division 1, Part 2, Chapter 1, Article 1 of the Revenue and Taxation Code of the state, shall be filed with the city assessor at the time and in the manner prescribed in Division 1, Part 2, Chapter 1, Article 2 of said Code.

D. Failure upon the part of the person claiming any such exemption to make affidavit or furnish evidence required in this chapter at the times specified in subsection C of this section, shall be deemed and treated as a waiver of such exemption by such person. (Prior code § 6.04.030)