SECTION 1. Section 1 of chapter 67 of the public laws of 1989 entitled "An Act Providing for Tax Relief for the Members of the Jamestown Volunteer Ambulance Corps and Volunteer Fire Department" is hereby amended to read as follows:

The town council of Jamestown may, by ordinance, grant to every member of the Jamestown Volunteer Ambulance Corps and the Jamestown Volunteer Fire Department, who is a citizen and resident of the town of Jamestown, and to the surviving spouse of any deceased member of the same, who is a citizen and resident of the town of Jamestown, on proper claim being made therefore, a tax exemption.

The town council of Jamestown may, from time to time, by ordinance, make such rules and regulations as they deem necessary to promote the purpose of this act.

The schedule of exemptions shall be as follows: An exemption not to exceed thirty thousand dollars ($30,000) fifty thousand dollars ($50,000) of the assessed valuation; and such exemption shall be in addition to any other exemption to which said person shall be entitled. Provided, however, that he or she shall have presented to the assessor a true and exact account of his or her ratable estate as provided for in title 44, chapter 5, sections 15 and 16 of the general laws of 1956, as amended, for the year for which exemption is claimed together with due evidence that he or she is so entitled to such exemption.

SECTION 2. Any ordinance or amendment to any ordinance passed by the town council of Jamestown to provide tax relief for the surviving spouses of deceased members of the Jamestown Volunteer Ambulance Corps and/or the Jamestown Volunteer Fire Department shall become effective upon passage; provided, however, that said ordinance shall provide tax relief only for taxes assessed December 31, 1990, and thereafter; and further provided that such ordinance shall be preceded by a public hearing to be advertised.

SECTION 3. The question of the acceptance or rejection of this act shall be submitted to the qualified electors of said town, entitled to vote upon a proposition to impose tax or for the expenditure of money, at any special or regular financial town meeting to be held after the passage of the act, and no other action shall be taken under the authority of this act unless a majority of said electors voting on said question at said town meeting vote to accept this act.

However, any action taken in the year 1991 2002 by the town meeting shall be as valid and effective as if this act were in effect at the time of issue, posting and publication of the warrant for such meeting and at the time of the taking such action.

The town clerk of the town of Jamestown shall forthwith after said town meeting certify to the secretary of state the result of this vote upon the question at the 1991 2002 or a subsequent financial town meeting; any ordinance passed by the town council of Jamestown to provide tax relief for the spouses of deceased members of the Jamestown Volunteer Ambulance Corps and Jamestown Volunteer Fire Department shall become effective upon passage, provided, however, that such ordinance adoption shall be preceded by a public hearing.

SECTION 4. This section and section 3 of this act shall take effect upon passage, and the remaining sections shall take effect if and when the electors of the town of Jamestown qualified to vote upon a proposition to impose a tax or for the expenditure of money vote to accept this act.