15-6-211. Certain disabled or deceased veterans' residences exempt. (1) A residence, including the lot on which it is built, owned and occupied by a veteran or a veteran's spouse is exempt from property taxation under the following conditions. The veteran must:
     (a) have been killed while on active duty or have died as a result of a service-connected disability; or
     (b) if living:
     (i) have been honorably discharged from active service in any branch of the armed services;
     (ii) be rated 100% disabled due to a service-connected disability by the United States department of veterans affairs or its successor; and
     (iii) have an annual adjusted gross income, as reported on the latest federal income tax return, of not more than $15,000 for a single person and $18,000 for a married couple.
     (2) Property shall continue to be exempt under this section so long as the property is the primary residence owned and occupied by the veteran or, if the veteran is deceased, by the veteran's spouse and the spouse:
     (a) is the owner and occupant of the house;
     (b) has an annual adjusted gross income, as reported on the latest federal income tax return, of not more than $15,000;
     (c) is unmarried; and
     (d) has obtained from the United States department of veterans affairs a letter indicating that the veteran was 100% service-connected disabled at the time of death or that the veteran died while on active duty or as a result of a service-connected disability.

     History: En. Sec. 11, Ch. 693, L. 1979; amd. Sec. 1, Ch. 590, L. 1981; amd. Sec. 1, Ch. 594, L. 1987.