[HISTORY: Adopted by the Mayor and Council of the Town of Chesapeake City as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-8-1976 as Art. 23 of the 1976 Code]
No property shall be transferred on the Town assessment books and no deed shall be stamped unless and until all taxes, paving assessments, sewer and water connection charges, water rents and any and all other liens against the property to be conveyed in said deed and due the said Town of Chesapeake City have been paid to the Treasurer of the Town of Chesapeake City.
[Adopted 2-11-2002 by Ord. No. 1-1-02]
A property tax credit is hereby established against the Town's property tax imposed upon residential real property that is:
A. 
Owned by at least one individual serving as a member of the Volunteer Fire Company;
B. 
Occupied as the principal residence of the owner/individual serving as a member of the Volunteer Fire Company; and
C. 
Located within the corporate boundaries of the Town.
The qualifications and the amount of tax credit available for the members of the Volunteer Fire Company shall be established by the Mayor and Council by resolution.
This article shall become effective upon the expiration of 20 days following the approval and adoption by the Mayor and Council and shall be applicable to all taxable years beginning after June 30, 2002.