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Page 3 1academies.2 Sec. ___. Section 427.3, subsection 3, Code 1997, 3 is amended by striking the subsection and inserting 4 the following: 5 As used in sections 427.3 through 427.7, "veteran" 6 means a resident of this state who served in the armed 7 forces of the United States and who was discharged 8 under honorable conditions. "Veteran" includes the 9 following persons: 10 a. Former members of the reserve forces of the 11 United States who served at least twenty years in the 12 reserve forces after January 28, 1973, and who were 13 discharged under honorable conditions. However, a 14 member of the reserve forces of the United States who 15 completed a minimum aggregate of ninety days of active 16 federal service, other than training, and was 17 discharged under honorable conditions, or was retired 18 under Title X of the United States Code shall be 19 included as a veteran. 20 b. Former members of the Iowa national guard who 21 served at least twenty years in the Iowa national 22 guard after January 28, 1973, and who were discharged 23 under honorable conditions. However, a member of the 24 Iowa national guard who was activated for federal 25 duty, other than training, for a minimum aggregate of 26 ninety days, and was discharged under honorable 27 conditions or was retired under Title X of the United 28 States Code shall be included as a veteran. 29 c. Former members of the active, oceangoing 30 merchant marines who served during World War II at any 31 time between December 7, 1941, and December 31, 1946, 32 both dates inclusive, who were discharged under 33 honorable conditions. 34 d. Former members of the women's air force service 35 pilots and other persons who have been conferred 36 veterans status based on their civilian duties during 37 World War II in accordance with federal Pub. L. No. 38 95-202, 38 U.S.C. "/g" 106. 39 Sec. ___. Section 427.4, Code 1997, is amended to 40 read as follows: 41 427.4 EXEMPTIONS TO RELATIVES. 42 In case any person in the foregoing classifications 43 does not claimany suchthe exemption from taxation, 44 it shall be allowed in the name ofsuchthe person to 45 the same extent on the property of any one of the 46 following persons in the order named: 47 1. The spouse, or surviving spouse remaining 48 unmarried, ofany such soldier, sailor, marine, or49nursea veteran, as defined in section 427.3, where 50 they are living together or were living together at
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