Unless otherwise provided for in this chapter,
the Tax Assessor of the City of Pawtucket and/or his agent shall be
the only authorized person to grant said exemption provided by law.
Unless otherwise provided for in this chapter:
A. No person shall be entitled to any exemption herein
authorized without first filing an application with the Tax Assessor
on forms furnished by the Assessor. Each application shall be sworn
to by the applicant or applicants under penalty of perjury. Proof
of age, ownership, occupancy and legal domicile shall be furnished
in the following manner:
(1) Proof of age. Age may be proven by furnishing to the
Assessor either a birth certificate, certificate of citizenship, baptismal
certificate, affidavit of a third party or by such other means as
may be approved by the Assessor.
(2) Ownership. Ownership may be established by furnishing
the Tax Assessor with the date of purchase and land record citation
of the same by the applicant of the residential property involved.
(3) Occupancy. Occupancy of the residential property may
be proven by incorporating such fact in the sworn application for
exemption.
(4) Legal domicile. Legal domicile may be established
by the production of voter's registration certificate or by the production
of a license to operate a motor vehicle or a registration certificate
or by such other means as the Assessor may reasonably require.
(5) Historic zone. Compliance with the requirements for
this exemption may be proven by a certificate of compliance from the
Pawtucket Historic District Commission.
(6) Other forms of proof. An applicant may provide proof
of right to exemption if the above-specified methods are not available
to him or her by furnishing military records, passports, certificate
of citizenship or by such other evidence of proof as may be required
by the Assessor.
B. In the event that the applicants for exemption are
co-tenants, joint tenants or tenants by the entirety, the proof enumerated
above by any one of the applicants shall be sufficient to be entitled
to the exemption.
Unless otherwise provided for in this chapter,
all exemptions shall terminate upon the conveyance of the subject
property, death of the person or persons exempted or the moving of
such person or persons from the City of Pawtucket, also, when the
subject property is so altered as to character and use that the same
becomes ineligible for exemptions under the terms of this chapter.
Unless otherwise provided for in this chapter,
applications for exemptions under this article filed on or before
January 31 of each year and approved by the Assessor prior to the
legal certification of the tax roll shall be accepted by the Tax Collector
and credit for said exemption shall be applied to the assessment as
of December 31 of the year preceding the date of said filing and approval.
Any applications for exemptions filed after January 31 of any year
and subsequently approved by the Assessor shall not be operative until
the year succeeding said filing, and the exemption credit shall become
effective against the assessment made December 31 following the date
of filing.