ADOPTION OF LOCAL LAW INTRO.
NO. 1-2018, PRINT NO.1, A LOCAL LAW AMENDING LOCAL LAW NO. 3 OF 2008, ENTITLED “A LOCAL LAW TO ALLOW COLD WAR
VETERANS A LIMITED COUNTY TAX EXEMPTION PURSUANT TO SECTION §458-B OF THE REAL
PROPERTY TAX LAW” IN RELATION TO APPLYING THE EXEMPTION TO QUALIFYING OWNERS OF
QUALIFYING REAL PROPERTY FOR AS LONG AS THEY REMAIN QUALIFYING OWNERS
Offered by: Ways & Means Committee
RESOLVED:
1. That proposed Local Law, Intro. No.
1-2018, Print No. 1, is adopted without any change in language, to wit:
COUNTY OF ALLEGANY
Intro. No.
1-2018 Print No. 1
A LOCAL LAW AMENDING LOCAL LAW NO. 3 OF 2008, ENTITLED “A LOCAL LAW TO ALLOW COLD WAR
VETERANS A LIMITED COUNTY TAX EXEMPTION PURSUANT TO SECTION §458-B OF THE REAL
PROPERTY TAX LAW” IN RELATION TO APPLYING THE EXEMPTION TO QUALIFYING OWNERS OF
QUALIFYING REAL PROPERTY FOR AS LONG AS THEY REMAIN QUALIFYING OWNERS
BE IT
ENACTED by the Board of Legislators of
Allegany County, State of New York, as follows:
SECTION
1. Section 1 of Local Law No. 3 of 2008
is amended by adding a subparagraph as follows:
a. Pursuant to subsection 2(a)(iii) of
§458-b of the NYS Real Property Tax Law, the
exemption authorized shall apply to qualifying owners of qualifying real property for as
long as they remain qualifying owners, without regard to such ten year limitation.
SECTION 2. This Local Law shall take
effect immediately upon its filing with the Secretary of State and shall be
applicable to all assessment rolls prepared pursuant to the first taxable
status date occurring on or after the effective date of this local law.
