Section 110(1A) in Karnataka Municipal Corporations Act, 1976
(1A)[ Notwithstanding anything contained in the foregoing provisions of this Chapter, the Corporation may exempt fifty percent of the property tax on any one of the land or building belonging to an ex-serviceman or family of a deceased ex-serviceman, in the manner as may be prescribed.Explanation. - For the purpose of this sub-section,-(a)"ex-serviceman" means a person who has served in any rank in the regular Army, Navy and Air Force of the Union and includes a person who has served in Defence Security Corps, the General Reserve Engineering Force, the Lok Sahayak Sena and Para Military Forces;(b)"family of the deceased ex-serviceman" means the father, mother, the surviving spouse and minor children of the deceased ex-serviceman:Provided that in respect of a building, it must be used by the ex-serviceman or member of the family of a deceased ex-serviceman for the purpose of their residence:Provided further that the ex-serviceman or his family as the case may be shall submit a certificate from Sainik Welfare Board, Karnataka that he,-(i)is an ex-serviceman or as the case may be he is a member of the family of the deceased ex-serviceman;(ii)is a permanent resident of Karnataka; and(iii)is residing in such building.]
