Eligibility for owner-occupied classification

To be eligible for a property classification pursuant to § 10-13-39 , the owner of each owner-occupied dwelling, as defined in § 10-13-39 , shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date pursuant to § 10-6-105 and that the dwelling is the owner's principal place of residence as defined in §