In addition to the exemptions otherwise provided
in this chapter, the Tax Assessor of the Town shall exempt from taxation
the real and personal property situated in the Town and owned by any
veteran of the military or naval service of the United States of America
who has been classified as or determined to be a prisoner of war by
the Veterans' Administration of the United States. The exemption shall
be in an amount not exceeding $15,000 of valuation. The provisions
of this article, as they apply to prisoners of war, shall be applicable
to the exemption authorized by this section.
An exemption authorized by this article shall
be applied uniformly and without regard to ability to pay; provided,
however, that only one such exemption shall be granted to cotenants,
joint tenants and tenants by the entirety even though all of the cotenants,
joint tenants and tenants by the entirety are veterans as defined
by R.I.G.L. § 44-3-4. Exemptions shall apply to a life tenant
who has the obligation for the payment of the tax on such real property.
Exemptions granted pursuant to this article shall be in addition to
any and all other exemptions from taxation to which the eligible veteran
may be otherwise entitled.
In addition to any other action that the Town
may deem proper, if any applicant obtains an exemption pursuant to
this article to which such person is not entitled, by the filing or
making of any false statement or the proffering of any document or
other writing known by such person to have been altered or forged
or to contain any false or untrue information, he shall be liable
to the Town for an amount equal to double the amount of reduction
in taxes resulting from such exemption. Such amount shall be recoverable
by the Town in a civil action.