As used in this article, the following terms shall have the
meanings indicated:
ENROLLED MEMBER
An enrolled member of a fire/ambulance company in the Village
of Phoenix.
FIRE/AMBULANCE COMPANY
Any incorporated volunteer fire company, incorporated volunteer
fire department, or incorporated volunteer ambulance service serving
the Village of Phoenix.
An exemption of 10% of assessed value of property owned by an
enrolled member as set forth below, or such enrolled member and their
spouse, is hereby granted from taxation with respect to the real property
taxes of the Village of Phoenix as long as eligibility requirements
are met.
Any eligible enrolled member who accrues more than 20 years
of active volunteer service (certified by the authority having jurisdiction)
shall be granted the 10% exemption as authorized by this article for
the remainder of his or her life as long as his or her primary residence
is located in the Village of Phoenix. The property must be used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for the applicant's
residence, but is used for other purposes, such portion shall be subject
to taxation and the remaining portion only shall be entitled to the
exemption provided by this article.
The Village shall adopt, by resolution, the procedure for the
certifications required in this article.