§ 304-34 Chapter 304 Taxation

Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty.

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Such exemption may be continued to such deceased enrolled member's unremarried spouse if such member is killed in the line of duty; provided, however, that:A. Such unremarried spouse is certified by the authority having jurisdiction for the incorporated volunteer fire company, fire department or incorporated voluntary ambulance service as an unremarried spouse of an enrolled member of such incorporated voluntary ambulance services who was killed in the line of duty; andB. Such deceased volunteer has been an enrolled member for at least five years; andC. Such deceased volunteer had been receiving the exemption prior to his or her death.

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