General rule. Any resident of the Township shall be
exempt from the payment of all real estate taxes levied upon any building,
including the land upon which it stands, occupied by that person as
a principal dwelling, if all of the following requirements are met:
That person has been honorably discharged or released
under honorable circumstances from the Armed Forces of the United
States for service in any war or armed conflict in which this nation
was engaged.
As a result of such military service, that person
is blind or paraplegic or has sustained the loss of two or more limbs,
or has a service-connected disability declared by the United States
Veterans' Administration or its successors to be a total or 100% permanent
disability.
The need for the exemption from the payment of real
estate taxes has been determined by the State Veterans' Commission
in compliance with the requirements of this chapter.
Extension of exemption. The exemption provided in Subsection A shall be extended to the unmarried surviving spouse upon the death of the eligible veteran, provided that the State Veterans' Commission determines that such spouse is in need of an exemption.
The exemption shall be effective or revoked as applicable
following receipt of a certification by the State Veterans' Commission
of the name and address and the need for exemption from payment of
real estate taxes, or termination of such need, to the Board for the
Assessment and revision of taxes, or similar board for the assessment
of taxes, having jurisdiction of the assessment of the real property
owned solely or as an estate by the entirety and occupied as a residence
by the person seeking the tax exemption granted by this chapter.