(a)(1) An applicant seeking a homestead exemption as provided in Code Section 48-5-44 shall file a written application and schedule with the tax receiver or tax commissioner charged with the duty of receiving returns of property for taxation:

(A) On or before June 1; or

(B) In all counties providing for the collection and payment of ad valorem taxes in installments, on or before May 1, or such different date as may be established by local Act.

(2) The failure to file properly the application and schedule shall constitute a waiver of the homestead exemption on the part of the applicant failing to make the application for such exemption for that year.

(b) In all counties having a population of not less than 81,300 nor more than 89,000 according to the United States decennial census of 1990 or any future such census, the written application and schedule required in subsection (a) of this Code section shall be filed on or before March 1 of the year in which exemption from taxation is sought.

(c) Reserved.

(d) The owner of a homestead which is actually occupied by the owner as a residence and homestead shall not have to apply for the exemption more than once so long as the owner remains in continuous occupation of the residence as a homestead. The exemption shall automatically be renewed from year to year so long as the owner continuously occupies the residence as a homestead.

(e) It is unlawful for any person, firm, or corporation to solicit, either directly or by mail or advertisement, any other person for the purpose of filing on behalf of such other person the application and schedule for homestead exemption required by this Code section if a fee is charged for filing such application and schedule on behalf of such other person. A violation of this subsection shall be a misdemeanor.