[Adopted 6-22-1993 by Ord. No. 595 as
Secs. 21-126 to 21-127 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]
The property of each person, a resident and
citizen of the Town, who has permanent impairment of both eyes of
the following status: central visual acuity of 20/200 or less in the
better eye with corrective glasses, or central visual acuity of more
than 20/200 if there is a field defect in which the peripheral field
has contracted to such an extent that the widest diameter of visual
field subtends an angular distance no greater than 20° in the
better eye, shall receive a tax credit in the amount of $861 on real
estate; 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, due 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 to the Town, shall be applied in
full to the total tax amount of such person's real property. Such
tax credit shall be in addition to any other tax credit provided by
law.
In addition to the requirement of domicile within
the Town, at the time of making application the applicant for a blind
person's tax credit 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 is claimed.
