[Adopted 6-22-1993 by Ord. No. 595 as
Secs. 21-111 to 21-113 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[1]]
The property of each person, a citizen and resident
of the Town, who served in the military or naval service of the United
States in any war or conflict listed in R.I.G.L. § 44-3-4,
as amended, and who was honorably discharged therefrom, or who was
discharged therefrom under conditions other than dishonorable, or
who, if not discharged, served honorably, or the unmarried widow or
widower of such person, shall receive a tax credit in the amount of
$110 on real estate or $4,850 in valuation on tangible personal property;
provided, however, that such tax credit shall not be allowed in favor
of any person who is not a legal resident of the state, or unless
the person entitled to such tax credit shall have presented to the
Assessor, on or before the last day on which sworn statements may
be filed with the Assessor for the year for which the tax credit is
claimed, evidence that he or she is so entitled, which evidence shall
stand so long as his or her legal residence remains unchanged; and
provided, further, that the tax credit provided for in this section,
to the extent that it shall apply in the Town, shall be applied in
full to the total tax due or total valuation of such person's real
or tangible personal property located in the Town.
[Amended 4-27-2015 by Ord. No. 841]
Further, in addition to the tax credit provided
heretofore, any veteran of the military or naval service of the United
States of America who is a resident and citizen of the Town and who
shall be determined, under applicable federal law by the Veterans'
Administration of the United States of America, to be totally disabled
through service-connected disability, and who owns real or personal
property, may receive a tax credit in the following amount:
In determining whether or not a person is a
widow or widower of a veteran for the purpose of this article, the
remarriage of the widow or widower shall not bar the furnishing of
the benefits of this article if the remarriage is void, has been terminated
by death, has been annulled or dissolved by a court of competent jurisdiction.
