Chapter 04-031

2004 -- H 8034

Enacted 06/10/04

A N A C T

RELATING TO TAXATION

Introduced By: Representatives Lowe, and Aubin

Date Introduced: February 24, 2004

It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-3-35 of the General Laws in Chapter 44-3 entitled "Property

Subject to Taxation" is hereby amended to read as follows:

44-3-35. Real estate exemption for disabled in the town of Burrillville. -- (a) The town

council of the town of Burrillville is authorized to provide, by ordinance, for an exemption not to

exceed three thousand dollars ($3,000) on assessed value from local taxation on residential

property for any person who is:

      (1) Determined by the social security administration to be totally disabled or for persons

ineligible for social security, eligibility shall be determined through a process to be established by

ordinance;

      (2) Owns a single family residential property for a period of one year next prior to the

filing of an application for taxation; and

      (3) Occupies as his or her legal domicile, the residential property for which an exemption

is being applied.

      (b) This exemption is in addition to any other tax exemption provided under any other

acts or ordinances of the town of Burrillville.

      (c) The exemption is not allowed unless the person entitled to it has presented to the tax

assessor on or before the last day in which sworn statements may be filed with the assessor for the

year for which the exemption is claimed, evidence that he or she is entitled to the exemption.

     SECTION 2. This act shall take effect upon passage.

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LC02648

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