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Relating to a first responder property tax exemptions,revises the definition of the term first responder for purposes of the tax exemption, to include specified law enforcement officers and firefighters,defines the term law enforcement officer for certain purposes.

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Relates to a first responder property tax exemptions,revises the definition of the term first responder for purposes of the tax exemption, to include specified law enforcement officers and firefighters,defines the term law enforcement officer for certain purposes.