[Adopted 6-22-1993 by Ord. No. 595 as
Secs. 2-76 to 2-78 of the 1993 Code; amended 10-10-1996 by Ord. No. 634; 8-18-2003 by Ord. No. 736; 8-28-2006 by Ord. No. 772; 8-24-2009 by Ord. No. 803; 9-27-2010 by Ord. No. 808; 9-12-2011 by Ord. No.
816; 5-29-2012 by Ord. No. 821; 4-22-2013 by Ord. No. 827]
[Amended 4-27-2015 by Ord. No. 841]
Every person, a citizen and resident of the
Town, who is permanently, totally disabled is hereby granted, on proper
claim being made therefor, a tax credit from taxation on any real
property situated in the Town in the amount of $300.
[Amended 4-27-2015 by Ord. No. 841]
In addition to the requirement of domicile within
the Town, at the time of making application, the applicant for a tax
credit on account of disability must have been a resident of the Town
for a period of three years ending with the date of assessment for
the year for which the tax credit is claimed.
A tax credit for total disability shall not
be allowed in favor of any person unless he or she shall have presented
to the Assessor a true and exact account of his ratable estate, as
provided for in R.I.G.L. §§ 44-5-15 and 44-5-16, for
the year for which the tax credit is claimed, together with due evidence
that he or she is so entitled to such tax credit.
