Marvin Mandel, Governor 1139
has been declared by the Veterans' Administration to have a 100%
service connected disability resulting from blindness or other dis-
abling cause, which is permanent in character. Permanent means that
the 100% disability must be affirmatively shown to be reasonably cer-
tain to continue throughout the life of the veteran. No exemption shall
be granted for any disability caused or incurred because of the mis-
conduct of the veteran. The veteran shall furnish a copy of his
honorable discharge, or certificate of release under honorable circum-
stances, from active service in the armed forces and a suitable cer-
tification from the Veterans' Administration showing the character
of the disability, which shall not be open to public inspection, other
than by the veteran or the employees of the State or the county or
city affected thereby. In the event of the veteran's death, the spouse
shall retain the exemption until remarriage, as long as the spouse
remains the owner of and resides on the property.
(2) The property of any blind person who has permanent im-
pairment 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 on the better eye. The exemption shall be in the
amount of $6,000 of the value of the property.
(3) The above exemptions shall be in addition to any other
exemption of the person's property which is allowed by law, but not
more than one exemption shall be allowed to any taxpayer under this
subsection. The exemption shall be pro-rated by the assessing au-
thority for the remainder of any taxable year from the date when
the person entitled to any exemption hereunder shall have acquired
title to the property.
(4) As used herein, "property" means any one family or two
family dwelling located in the State which is the legal residence of the
person entitled to an exemption hereunder and the lot or curtilage on
which it is located, together with structures necessary for the use of
the dwelling as a residence.
(h) Historical Societies and Museums
Property owned (1) by any incorporated nonprofit historical
society, any museum, transportation museum, historical museum,
academy or society which for the use and benefit of the public is
devoted solely to the study of history or the maintenance and preser-
vation of historic homes, places, and tangible personal property, and
actually used exclusively for such purposes; and (2) by any non-
profit organizations and maintained as a commemorative park or
site for a monument (not exceeding fifteen acres) to veterans of the
armed forces of the United States or the Confederate States of
America and actually used exclusively for the purposes of the
organization.
(i) Scouts
Property owned either by the Boy Scouts of the United States of
America or by the Girl Scouts of the United States of America and
by their councils, units, and troops in the State and actually used
exclusively for their purposes.
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