R.I. Gen. Laws § 44-3-13.7 — Exeter — Exemption of real property from taxation for totally disabled persons

(a) The town council of the town of Exeter may, by ordinance, exempt from taxation any
real property situated in the town which is owned and occupied by any one or more
persons who is a domiciled resident of the town of Exeter and who is determined to
be totally disabled by the social security administration. The amount of the exemption
and the rules and regulations regarding eligibility for the exemption shall be provided
for by ordinance and the town council of the town of Exeter, upon recommendation of
the tax assessor, may, from time to time, by amendment to the ordinance, make changes
in the amount of this exemption granted and the rules and regulations regarding eligibility
for the exemption as they deem necessary to promote the purpose of this section.
(b) The town council of the town of Exeter is authorized in the ordinance to provide that
any person who obtains an exemption pursuant to the ordinance to which the person
is not entitled by the filing or making of any false statement or the proffering of
any document or other writing known by the person to have been altered, forged, or
to contain any false or untrue information shall be liable to the town of Exeter for
an amount equal to double the amount of reductions in taxes resulting from the exemption,
which amount shall be recoverable by the town in a civil action.