§ 37.051 DEFINITIONS.

   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   ACTIVE. Certified by the Board of Chiefs of the Town Fire Department or the President of the Town Ambulance Association as to members of their respective organization on or before the certification date, as eligible for tax abatement under this subchapter.

   BENEFIT. The reduction in property taxes described in § 37.052.

   CERTIFICATION DATE. The date each year, on or before which all paperwork required to process tax abatements for each volunteer eligible shall be submitted to the town and shall be February 1 of the assessment year commencing October 1, 2000 and each assessment year thereafter.

   ELIGIBLE RESIDENT. Each resident of the town who volunteers his or her services:

      (1)   As an active firefighter for the Town Fire Department; or

      (2)   As an active member of the Town Ambulance Association.

(Ord. passed 5-17-2001)