[Approved 5-30-2000 by Ch. No. 2562]
Unless otherwise provided for in this chapter, the Tax Assessor of the City of Pawtucket and/or his agent shall be the only authorized person to grant said exemption provided by law.
Unless otherwise provided for in this chapter:
A. 
No person shall be entitled to any exemption herein authorized without first filing an application with the Tax Assessor on forms furnished by the Assessor. Each application shall be sworn to by the applicant or applicants under penalty of perjury. Proof of age, ownership, occupancy and legal domicile shall be furnished in the following manner:
(1) 
Proof of age. Age may be proven by furnishing to the Assessor either a birth certificate, certificate of citizenship, baptismal certificate, affidavit of a third party or by such other means as may be approved by the Assessor.
(2) 
Ownership. Ownership may be established by furnishing the Tax Assessor with the date of purchase and land record citation of the same by the applicant of the residential property involved.
(3) 
Occupancy. Occupancy of the residential property may be proven by incorporating such fact in the sworn application for exemption.
(4) 
Legal domicile. Legal domicile may be established by the production of voter's registration certificate or by the production of a license to operate a motor vehicle or a registration certificate or by such other means as the Assessor may reasonably require.
(5) 
Historic zone. Compliance with the requirements for this exemption may be proven by a certificate of compliance from the Pawtucket Historic District Commission.
(6) 
Other forms of proof. An applicant may provide proof of right to exemption if the above-specified methods are not available to him or her by furnishing military records, passports, certificate of citizenship or by such other evidence of proof as may be required by the Assessor.
B. 
In the event that the applicants for exemption are co-tenants, joint tenants or tenants by the entirety, the proof enumerated above by any one of the applicants shall be sufficient to be entitled to the exemption.
Unless otherwise provided for in this chapter, all exemptions shall terminate upon the conveyance of the subject property, death of the person or persons exempted or the moving of such person or persons from the City of Pawtucket, also, when the subject property is so altered as to character and use that the same becomes ineligible for exemptions under the terms of this chapter.
Unless otherwise provided for in this chapter, applications for exemptions under this article filed on or before January 31 of each year and approved by the Assessor prior to the legal certification of the tax roll shall be accepted by the Tax Collector and credit for said exemption shall be applied to the assessment as of December 31 of the year preceding the date of said filing and approval. Any applications for exemptions filed after January 31 of any year and subsequently approved by the Assessor shall not be operative until the year succeeding said filing, and the exemption credit shall become effective against the assessment made December 31 following the date of filing.