As used in this article, the following terms
shall have the meanings indicated:
ACTIVE DUTY
Full-time duty in the United States Armed Forces other than
active duty for training.
ARMED FORCES
The United States Army, Navy, Marine Corps, Air Force, and
Coast Guard.
COLD WAR VETERAN
A person or female, who served on active duty in the United
Stated Armed Forces, during the time period from September 2, 1945,
to December 26, 1991, was discharged or released therefrom under honorable
conditions.
LATEST STATE EQUALIZATION RATE
The latest final equalization rate established by the state
board pursuant to Article 12 of Chapter 50-A of the Consolidated Laws.
LATEST CLASS RATIO
The latest final class ratio established by the state board
pursuant to Title 1 of Article 12 of Chapter 50-A of the Consolidated
Laws for use in a special assessing unit as defined in § 1801
of Chapter 50-A of the Consolidated Laws.
QUALIFIED OWNER
A Cold War veteran, the spouse of a Cold War veteran, or
the unremarried surviving spouse of a deceased Cold War veteran. Where
property is owned by more than one qualified owner, the exemption
to which each is entitled may be combined. Where a veteran is also
the unremarried surviving spouse of a veteran, such person may also
receive any exemption to which the deceased spouse was entitled.
QUALIFIED RESIDENTIAL REAL PROPERTY
Property owned by a qualified owner which is used exclusively
for residential purposes; provided, however, that in the event that
any portion of such property is not used exclusively for residential
purposes, but is used for other purposes, such portion shall be subject
to taxation and the only remaining portion used exclusively for residential
purposes shall be subject to the exemption provided by this section.
Such property shall be the primary residence of the Cold War veteran
or the unremarried surviving spouse of a Cold War veteran; unless
the Cold War veteran or unremarried surviving spouse is absent from
the property due to medical reasons or institutionalization for up
to five years.
SERVICE CONNECTED
Means, with respect to disability or death, that such disability
was incurred or aggravated, or that the death resulted from a disability
incurred or aggravated, in line of duty on active military, naval
or air service.
Notwithstanding the foregoing provisions of
this article, any exemption shall be granted pursuant to this section
shall be effective and apply to properties affected by the taxable
status date next occurring at least 90 days following the adoption
of this article.
This article may be repealed by the Town Board
of the Town of Evans at any time. Such repeal shall occur at least
90 days prior to the taxable status date of such Town.