§ 44-3-13.11 Exeter – Property taxexemptions for active volunteer members of fire and rescue companies within thetown of. – (a) The town council of the town of Exeter may, by ordinance, provide realproperty tax exemption of up to fifty thousand dollars ($50,000) or a personaltangible property or vehicle excise tax exemption of up to twenty-five thousanddollars ($25,000) of assessed value of any owned and occupied real property orof any tangible personal property or vehicle owned by any volunteer member ofan Exeter fire company or rescue corps; provided, that said organization hasqualified as a tax exempt organization pursuant to Section 501(c)(3) of theInternal Revenue Service Code, 26 U.S.C. § 501(c)(3). Said exemption shallalso apply to the surviving spouse of any deceased person who qualified for anexemption at the time of his or her death.
(b) Said exemption shall be in addition to any otherexemption to which said person shall be entitled; provided, that any personseeking said exemption shall have presented, to the tax assessor, a true andexact account of his or her ratable estate as provided in §§ 44-5-15and 44-5-16 for the year for which the exemption is claimed, together with dueevidence that said person is entitled to said exemption.
(c) Any ordinance passed by the town shall provideprospective tax relief only.
(d) The amount of the exemption and the rules and regulationsregarding eligibility for the exemption shall be provided for by ordinance andthe town council of the town of Exeter, upon recommendation of the taxassessor, may, from time to time, by amendment to the ordinance, make changesin the amount of the exemption granted and the rules and regulations regardingeligibility for the exemption as they deem necessary to promote the purpose ofthis section.
(e) Nothing contained in this section shall abrogate oraffect the authority conferred upon the assessor by the provisions of §44-3-4.
§ 44-3-13.11 Exeter – Property taxexemptions for active volunteer members of fire and rescue companies within thetown of. – (a) The town council of the town of Exeter may, by ordinance, provide realproperty tax exemption of up to fifty thousand dollars ($50,000) or a personaltangible property or vehicle excise tax exemption of up to twenty-five thousanddollars ($25,000) of assessed value of any owned and occupied real property orof any tangible personal property or vehicle owned by any volunteer member ofan Exeter fire company or rescue corps; provided, that said organization hasqualified as a tax exempt organization pursuant to Section 501(c)(3) of theInternal Revenue Service Code, 26 U.S.C. § 501(c)(3). Said exemption shallalso apply to the surviving spouse of any deceased person who qualified for anexemption at the time of his or her death.
(b) Said exemption shall be in addition to any otherexemption to which said person shall be entitled; provided, that any personseeking said exemption shall have presented, to the tax assessor, a true andexact account of his or her ratable estate as provided in §§ 44-5-15and 44-5-16 for the year for which the exemption is claimed, together with dueevidence that said person is entitled to said exemption.
(c) Any ordinance passed by the town shall provideprospective tax relief only.
(d) The amount of the exemption and the rules and regulationsregarding eligibility for the exemption shall be provided for by ordinance andthe town council of the town of Exeter, upon recommendation of the taxassessor, may, from time to time, by amendment to the ordinance, make changesin the amount of the exemption granted and the rules and regulations regardingeligibility for the exemption as they deem necessary to promote the purpose ofthis section.
(e) Nothing contained in this section shall abrogate oraffect the authority conferred upon the assessor by the provisions of §44-3-4.
§ 44-3-13.11 Exeter – Property taxexemptions for active volunteer members of fire and rescue companies within thetown of. – (a) The town council of the town of Exeter may, by ordinance, provide realproperty tax exemption of up to fifty thousand dollars ($50,000) or a personaltangible property or vehicle excise tax exemption of up to twenty-five thousanddollars ($25,000) of assessed value of any owned and occupied real property orof any tangible personal property or vehicle owned by any volunteer member ofan Exeter fire company or rescue corps; provided, that said organization hasqualified as a tax exempt organization pursuant to Section 501(c)(3) of theInternal Revenue Service Code, 26 U.S.C. § 501(c)(3). Said exemption shallalso apply to the surviving spouse of any deceased person who qualified for anexemption at the time of his or her death.
(b) Said exemption shall be in addition to any otherexemption to which said person shall be entitled; provided, that any personseeking said exemption shall have presented, to the tax assessor, a true andexact account of his or her ratable estate as provided in §§ 44-5-15and 44-5-16 for the year for which the exemption is claimed, together with dueevidence that said person is entitled to said exemption.
(c) Any ordinance passed by the town shall provideprospective tax relief only.
(d) The amount of the exemption and the rules and regulationsregarding eligibility for the exemption shall be provided for by ordinance andthe town council of the town of Exeter, upon recommendation of the taxassessor, may, from time to time, by amendment to the ordinance, make changesin the amount of the exemption granted and the rules and regulations regardingeligibility for the exemption as they deem necessary to promote the purpose ofthis section.
(e) Nothing contained in this section shall abrogate oraffect the authority conferred upon the assessor by the provisions of §44-3-4.
