A property owner who receives a statement of assessments from the Director of Transportation for the grading, paving, or repairing of an alley or footway shall be eligible for a credit on the amount assessed if the property owner received a homeowner’s property tax credit in the fiscal year immediately previous to the year in which the assessment statement is received. City Code, 1976/83, art. 26, §11A(1st sen.) Ord. 89-289 Ord. 15-435