AG Opinion No. 2010-093:
ACA § 26-3-306 provides a homestead and personal property tax exemption for disabled veterans, surviving spouses and dependent children. To be eligible the disabled veteran shall be in receipt of special monthly compensation for the loss of use of one or more limbs, total blindness in one or more eyes or for service connected one hundred percent (100%) total and permanent disability. The code requires the person claiming the exemption to furnish the county collector a letter from the department verifying eligibility. The law is silent as to whether a single letter is required to be supplied annually. The Attorney General advised that the law is unclear and judicial or legislative clarification may be warranted. He also indicated that the practice of many collectors may be justified in requiring an annual letter, however, the status of the eligible disabilities as permanent may result in an adverse court ruling.