(a) In Baldwin County, a qualified taxpayer may claim a senior discount on his or her ad valorem taxes. A qualified taxpayer shall meet all the following requirements to be eligible for the senior discount:
(1) Be age 65 or older for the tax year for which he or she claims the discount.
(2) Shall have maintained the property on which the senior discount is claimed as his or her principal place of residence for at least 10 years prior to claiming the senior discount.
(b) The senior discount provided for herein shall be the difference between the ad valorem taxes otherwise due and the ad valorem tax imposed on October 1, 2006. The senior discount shall be claimed in the manner that a homestead exemption is claimed.
(c) The Alabama Department of Revenue shall promulgate such rules as are necessary for the implementation and administration of the provisions of this amendment.