Any person who is domiciled with and the spouse
of a member of the armed services of the United States or of any state
or of any reserve component thereof who has been called to active
service in the armed forces of the United States for military operations
that are authorized by the President of the United States that entail
military action in Iraq, and who is serving in the Middle East on
the final day that payment of such property tax or installment or
part thereof is due, shall not be charged any interest for a period
of one year on any property tax or installment or part thereof that
is payable for real property assessed on the 2003 Grand List.
The Tax Collector is authorized to require written
proof of the above-described status in order to implement the above-described
waiver of interest.
This article shall be effective for real property
accrued on the 2003 Grand List.