The text
Footnotes:
--- (4) --- Editor's note— Ord. of Oct. 7, 2002, §§ 1—5, did not specifically amend the Code. Hence, its inclusion herein as article IV, sections 42-101—42-105, was at the discretion of the editor.
Sec. 42-101. - Authorization.#
Pursuant to the R.I.G.L. § 44-3-4, as amended, there is hereby enacted an article establishing an exemption for veterans, as set forth herein.
(Ord. of 10-7-02, § 1)
Sec. 42-102. - Veterans exemption established.#
The property of each person who served in the military or naval service of the United States in the war of the rebellion, the Spanish-American war, the insurrection in the Philippines, the China-relief expedition, or World War I, and the property of each person who served in the military or naval service of the United States in World War II at any time during the period beginning December 7, 1941, and ending on December 31, 1946, and the property of each person who served in the military or naval services of the United States in the Korean conflict at any time during the period beginning June 27, 1950 and ending January 31, 1955 or in the Vietnam conflict at any time during the period beginning December 22, 1961 and ending May 7, 1975 or who actually served in the Grenada or Lebanon conflicts of 1983—1984, or the Persian Gulf Conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during the period beginning August 2, 1990 and ending May 1, 1994, or in any conflict or undeclared war for which a campaign ribbon or expeditionary medal was earned, and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person, who is a legally domiciled resident of the town, is exempted from taxation to the amount of $5,000.00.
(Ord. of 10-7-02, § 2)
Sec. 42-103. - Application of exemption.#
The exemption is not allowed unless the person entitled to the exemption has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed, sufficient evidence that he or she is entitled, which evidence shall stand so long as his or her legal residence remains unchanged.
(Ord. of 10-7-02, § 3)
Sec. 42-104. - Definition.#
The term "legally domiciled resident" as used in this article shall mean a person who is eligible to become a qualified elector in the town, and who actually resides, and is domiciled in, the town.
(Ord. of 10-7-02, § 4)
Sec. 42-105. - Qualification procedure.#
No person shall be entitled to the exemption as provided in this ordinance unless he or she has filed a signed, sworn, notarized, proper and complete application with the tax assessor and has met all the requirements thereof. The application form shall be provided by the tax assessor's office and shall elicit the following information: (1)
The full name and current legal address of applicant.
(2)
The applicant's date of birth.
(3)
If applicable, the plat and lot number as shown on the current tax assessor's plat map, identifying the property requested for stabilized tax assessment.
(4)
The sufficient armed services records indicating qualification for exemption pursuant to section 42-101.
(5)
A declaration of eligibility, which shall read: "I, the undersigned, have read and do understand the provisions and limitations set forth in the ordinance under which I am applying for a veterans tax exemption, and I declare and swear under pains of perjury by my signature that I am a legal domiciled resident of the Town of Exeter and that I am eligible for the exemption ordained by this ordinance."
(6)
Following the declaration of eligibility, there shall appear the applicant's notarized signature and date.
(7)
The tax assessor's approval.
(8)
Proof of qualified veteran status and domicile shall be presented to the tax assessor at the time of application. The documents of verification along with the application shall be filed in the tax assessor's office and a copy of the application and ordinance shall be provided to the applicant upon request.
(Ord. of 10-7-02, § 5)