[Adopted 6-22-1993 by Ord. No. 595 as
Secs. 21-91 to 21-92 of the 1993 Code; amended 10-10-1996 by Ord. No. 634; 8-18-2003 by Ord. No. 736; 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]
The property of every person, a citizen and
resident of the Town, whose son or daughter has served with the Armed
Forces of the United States of America in any of the wars in which
the United States has been engaged, as defined in R.I.G.L. § 44-3-4,
and has lost his or her life as a casualty of any of such wars, shall
be exempt from taxation in the form of a tax credit or valuation exemption
in the amount of $150 on real estate or personal property in accordance
with similar provisions of R.I.G.L. § 44-3-4, applying to
honorably discharged veterans of the armed forces; provided, however,
that there shall be but one tax credit granted where both parents
of the deceased son or daughter are living.
In addition to the requirement of domicile within
the Town, at the time of making application the applicant for a gold
star parent's tax credit or exemption must have been a resident of
the Town for a period of one year ending with the date of the assessment
for the year for which the tax credit or exemption is claimed.
