[Adopted 1-5-2006, effective 1-5-2006]
Pursuant to R.I.G.L. § 44-3-4(e), the Town of Glocester hereby provides an exemption from local taxation on real and personal property for any veteran of military or naval service of the United States or the unmarried widow or widower of a person who has been or shall be classified as, or determined to be, a prisoner of war by the Veterans' Administration of the United States as follows.
There may be an ordinance passed in the city or town where the person's property is assessed as follows:
A. 
This exemption shall be in the amount of an exemption of $15,000.
B. 
The eligibility dates shall be as stated in R.I.G.L. § 44-3-4(a)(1).
C. 
Documentation of prisoner of war status shall be filed in the office of the Tax Assessor.
This article shall take effect upon passage by the Town Council and shall be applicable to taxes assessed as of December 31, 2005, and to each December 31st thereafter.