Marvin Mandel, Governor                       1131

Veterans' Administration or its successors to have a service-connected
disability from total blindness, or other cause which has been evalu-
ated as 100 percent disabling, and such disability has been determined
by the Veterans' Administration or its successor to be permanent in
character. To meet the requirements of permanency it must be
affirmatively shown that the 100 percent disability is reasonably
certain to continue throughout the life of the veteran, provided that
no such exemption shall be granted for any disability which was
caused or incurred through the misconduct of the veteran concerned.
It shall be incumbent upon the veteran to furnish a suitable certifica-
tion of the Veterans' Administration or its successor showing the
character of the disability which is 100 percent disabling. The de-
tails of the certification shall not be open to public inspection, except
by the veteran, or by officers of the State and/or any city or county
affected thereby. In the event of the veteran's death, the spouse of
said veteran shall retain the exemption for such time as he or she, as
the case may be, remains unmarried and remains the owner and
resident of the property in question. The dwelling house and the lot
or curtilage whereon the same is erected of any blind person shall also
be exempt from taxation, up to an assessed valuation of $6,000, in any
instance; and for the purpose of this subsection a person shall be
considered blind if he has permanent impairment of both eyes of the
following status: central visual acuity of 20/200 or less in the
better eye, with corrective glasses, or central visual acuity of more
than 20/200 if there is a field defect in which the peripheral field
has contracted to such an extent that the widest diameter of visual
field subtends an angular distance no greater than twenty degrees in
the better eye. Such exemption shall be in addition to any other
exemption of such person's real and personal property which now is
or hereafter shall be prescribed or allowed by the Constitution or by
law, but no taxpayer shall be allowed more than one exemption under
this subsection.

(b)    Filing Claim.

All exemptions from taxation hereunder shall be allowed by the
assessing authority upon the filing of a claim in writing made by or
on behalf of the person claiming the same, showing the right to the
exemption, briefly describing the property for which exemption is
claimed and having annexed thereto a certificate from the United
States Veterans Administration or its successors, certifying to a
service-connected disability of such claimant of the character above
described. Such exemptions shall be allowed and prorated by the
assessing authority for the remainder of any taxable year from the
date the claimant shall have acquired title to the real property in-
tended to be exempt hereunder.

(c)    Return of Taxes. The governing body of each municipality,
by appropriate resolution, may return all taxes collected on property
which would have been exempt had proper claim in writing been
made therefor in the manner provided hereunder; provided, however,
that such refunds shall not be made for any year or portion thereof
prior to June 1, 1950.

(d)    Meaning of "Dwelling House." "Dwelling house," as used
herein shall mean any one-family or two-family building or structure
owned and occupied by a claimant as his legal residence in this
State, and includes any outhouses or appurtenances belonging thereto
or usually enjoyed therewith.