[Approved 5-10-1984 by Ch. No. 1886]
[Amended 5-30-2000 by Ch. No. 2562; 4-25-2003 by Ch. No. 2672; 6-8-2006 by Ch. No. 2808; 9-10-2009 by Ch. No. 2930; 10-25-2012 by Ch. No. 3015; 5-27-2015 by Ch. No. 3070]
For the purpose of taxation, the Tax Assessor is hereby authorized to grant a reduction of $12,475 on the real property valuation or a reduction of $3,000 on the motor vehicle valuation to every person whose son or daughter has served with the Armed Forces of the United States of America in any of the wars in which the United States has been engaged as defined in R.I.G.L. § 44-3-4 of the General Laws of the State of Rhode Island, and has lost his or her life as a casualty of any of such wars. Said exemption shall be granted those who own and occupy residential property located in the City of Pawtucket. Said exemption shall be granted upon due evidence that he or she is so entitled. There shall be but one exemption granted where both parents of the deceased son or daughter are living. Such exemption shall be granted upon due evidence that he or she is so entitled.
The exemption authorized in § 363-21 hereof shall be in addition to any other exemption provided by law.
[1]
Editor's Note: Former § 363-23, When effective, was repealed 5-30-2000 by Ch. No. 2562.