This article shall take effect immediately upon filing in the
Office of the Secretary of State and shall apply to assessment rolls
prepared on the basis of taxable status dates occurring on or after
January 1, 2024.
Any exemption granted under §
245-11 to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated volunteer ambulance service shall be extended to such deceased enrolled member's unremarried spouse; provided, however, that:
A. For members of an incorporated volunteer fire company, fire department,
or incorporated volunteer ambulance service killed in the line of
duty:
(1) Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service as an unremarried spouse of a deceased
enrolled member of such incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service who was killed
in the line of duty; and
(2) Such deceased volunteer died in the line of duty and had been an
enrolled member for at least five years; and
(3) Such deceased volunteer had been receiving the exemption prior to
his or her death.
B. For deceased members of an incorporated volunteer fire company, fire
department, or incorporated volunteer ambulance service:
(1) Such unremarried spouse is certified by the authority having jurisdiction
for the incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service; and
(2) Such deceased member had been enrolled for at least 20 years; and
(3) Such deceased member and unremarried spouse had been receiving the
exemption prior to his or her death.
Section
245-13 shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2024.