[Adopted 10-13-2005 by L.L. No. 7-2005]
Real property owned by an enrolled member of
an incorporated volunteer fire company, fire department or voluntary
ambulance service, where such enrolled member and spouse reside in
the Town of LeRay, shall be entitled to an exemption from real property
taxation to the extent of 10% of the assessed value of such property
for Town taxes, exclusive of special assessments, but in no event
may such exemption exceed $3,000 multiplied by the latest state equalization
rate for the Town.
This exemption shall not be granted to enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in the Town unless:
A.
The applicant resides in the Town of LeRay and is
a member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service.
B.
The property on which the exemption is sought is the
primary residence of the applicant.
C.
The property is used exclusively for residential purposes;
provided, however, in the event any portion of such property is not
used exclusively for the applicant's residence, but is used for other
purposes, such portion shall be subject to taxation and only the remaining
portion shall be entitled to the exemption provided by this article.
D.
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire company or
fire department as an enrolled member of such incorporated volunteer
fire company or fire department for at least five years or the applicant
has been certified by the authority having jurisdiction in the incorporated
voluntary ambulance service as an enrolled member of such voluntary
ambulance service for at least five years. It shall be the duty or
the responsibility of the Assessor to determine the procedure for
certification.
A member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service who accrues
more than 20 years of active service and is so certified by the authority
of the jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service shall be granted
the ten-percent exemption as authorized by this article for the remainder
of his/her life as long as his/her primary residence is located within
the Town of LeRay.
Application for exemption must be filed with
the Assessor on or before the taxable status date each year on a form
that is prescribed by the State Board.
