§ 304-32 Chapter 304 Taxation

Eligibility.

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Such exemption shall be granted to an enrolled member of an incorporated volunteer fire company, fire department, or incorporated voluntary ambulance service, provided that:A. The applicant resides in the Town of Webster which is served by such incorporated volunteer fire company or fire department or incorporated voluntary ambulance service;B. The property is the primary residence of the applicant;C. The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for the applicant's residence but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this article;D.

The applicant has been certified in accordance with § 304-38 as an enrolled member of: 1) an incorporated volunteer fire company or fire department for at least two years; or 2) an incorporated voluntary ambulance service for at least two years; andE. The applicant complies with the requirements of § 304-38.

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