The text
(a)
The property of each person who serves in the military or naval services, as defined in G.L. 1956, § 44-3-4, or the unmarried widow or widower of such person, is hereby granted an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $4,000.00 of assessed valuation of the real property owned and occupied in accordance with the provisions of this article. Said exemption shall be in addition to any and all other exemptions from taxation to which such person may be entitled by any other provisions of law.
(b)
In addition to the exemption provided in subsection (a) of this section and in addition to any and all other exemptions from taxation to which such person may be entitled by any other provision of law, any veteran who is determined to be totally disabled, as defined in G.L. 1956, § 44-3-4, is hereby granted an exemption from taxation of property located within the city, which exemption shall be in an amount not exceeding $10,000.00 of assessed valuation of the real property owned and occupied in accordance with the provisions of this article.
(c)
In addition to the exemption provided in subsection (a) of this section, and in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provision of law, any veteran and the unmarried widow or widower of a deceased veteran of the military or naval service, who shall be determined under applicable law by the Veterans' Administration to be totally disabled through service-connected disability and who by reason of such disability has received assistance in acquiring specially adapted housing under laws provided by the Veterans' Administration, is hereby granted an exemption from taxation of property located within the city, which exemption shall be $20,000.00 of the assessed valuation of the real property owned and occupied in accordance with the provisions of this article and subject to the restrictions of G.L. 1956, § 44-3-4.
(d)
In addition to the exemptions provided heretofore, and in addition to any and all other exemptions from taxation to which such persons may be entitled by any other provision of law, there is hereby granted an exemption from taxation of property located within the city, which exemption shall be $15,000.00 of the assessed valuation of the real property owned and occupied by any veteran of military or naval service of the United States of America or of the unmarried widow or widower of such veteran of military or naval service of the United States of America, who has been or shall be classified as such, or determined to be, a prisoner of war by the Veterans' Administration of the United States.
(Code 1971, § 21-27; Ord. No. O-94-30, § I, 12-12-94; Ord. No. O-13-24, § I, 12-10-13)