[Amended 5-11-2004 by L.L. No. 13-2004; 4-4-2006 by L.L. No.
21-2006; 12-5-2006 by L.L. No. 63-2006]
Real property owned by an enrolled member of an incorporated
volunteer fire company, fire department, or incorporated voluntary
ambulance service, or such enrolled member and spouse, or such deceased
enrolled member's unremarried spouse, shall be exempt from taxation
to the extent of 10% of the assessed value of such property for County
purposes, exclusive of special assessments.