It is enacted by the General Assembly as follows:

SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is hereby amended by adding thereto the following section:

44-3-52. Exemption for persons interned in concentration camps. -- The town council of the town of Cumberland may by ordinance provide for an exemption from valuation for taxation, any real property situated in the town which is owned and occupied by any person who is determined to have been interned in a concentration camp. The amount of the exemption shall not exceed the maximum provided for in section 44-3-25.

SECTION 2. This act shall take effect upon passage.