[Adopted 3-6-2006 by Res. No. 15-2006]
Be it resolved that real property owned by an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
voluntary ambulance service or such enrolled member and spouse shall
be exempt from taxation to the extent of 10% of the assessed value
of such property for Town of Delaware purposes, exclusive of special
assessments; provided, however, that such exemption shall in no event
exceed $3,000 multiplied by the latest state equalization rate for
the Town of Delaware.
Be it further resolved that such exemption shall not be granted
to an enrolled member of an incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service residing in
the Town of Delaware unless:
A.
The applicant resides in the Town of Delaware, which is served by
such incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service;
B.
The property is the primary residence of the applicant;
C.
The property is used exclusively for residential purposes; provided,
however that, in the event any portion of such property is not used
exclusively for the applicant's residence but is used for other
purposes, such portion shall be subject to taxation and the remaining
portion only shall be entitled to the exemption provided by this resolution;
and
D.
The applicant has been certified by the authority having jurisdiction
for the incorporated volunteer fire company or fire department as
an enrolled member of such incorporated volunteer fire company or
fire department for at least five years or the applicant has been
certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance service for at least five years.
Be it further resolved that any enrolled member of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service who accrues more than 20 years of active service
and is so certified by the authority having jurisdiction for the incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service shall be granted the ten-percent exemption as authorized
by this section for the remainder of his or her life.
[Amended 5-14-2012 by L.L. No. 1-2012
Be it further resolved, that application for such exemption
shall be filed with the Assessor of the Town of Delaware on or before
the taxable status date on a form as prescribed by the State Board
of Real Property Services.
