HARRY HUGHES, Governor
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veteran's disability" is substituted for the former
reference to "suitable certification ... showing the
character of the disability", for clarity.
In subsections (d)(2)(ii) and (g)(1) of this section,
the defined term "municipal corporation" is
substituted for the former words "city" and
"municipality", respectively, for clarity.
In subsection (d)(2)(ii) of this section, the
reference to "appropriate" employees is substituted
for the former reference to employees "affected
thereby", for clarity.
In subsection (f) of this section, the defined term
"supervisor" is substituted for the former words "the
assessing authority" to specifically identify the
individual responsible for prorating the exemption.
Also in subsection (f) of this section, the phrase
"applies for the exemption" is substituted for the
former, inaccurate reference "shall have acquired
title to the property" to clarify when a disabled
veteran or surviving spouse is eligible to receive an
exemption under this section.
In subsection (g)(1) of this section, the defined term
"law" is substituted for the former words "appropriate
resolution", for clarity.
Subsection (g)(1)(i) of this section is revised to
state affirmatively that the refund for a surviving
spouse is for the "county property tax".
In subsection (g)(1)(ii) of this section, the term
"municipal corporation" is added to modify "property
tax" to clarify what tax can be refunded.
Also in subsection (g)(l)(ii) of this section, the
former limitation "that such refunds shall not be made
for any year or portion thereof prior to June 1, 1950"
is deleted as obsolete.
In subsection (g)(2) of this section, the former
provision authorizing a refund for a surviving spouse
of up to 3 years has been combined with the former
provision for denial of a refund by a municipal
corporation, for clarity and brevity.
Defined terms: "County" § 1-101
"County property tax" § 1-101 "Department" § 1-101
"Governing body" § 1-101
"Includes";"including" § 1-101 "Law" § 1-101
"Municipal corporation" § 1-101
"Municipal corporation property tax" § 1-101
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