[Adopted 9-28-1994 by L.L. No. 7-1994]
Owners of real property who previously received
a veteran's exemption pursuant to § 458 of the Real Property
Tax Law, but who opted instead to receive exemption pursuant to § 458-a
of the Real Property Tax Law in accordance with Subdivision 5(b) of
§ 458 of the Real Property Tax Law may apply within one
year from the date this article is adopted to again receive exemption
pursuant to § 458 of the Real Property Tax Law; provided,
however, that only those applications actually received by the Assessor
on or before 5:00 p.m. local time on October 31, 1994, shall be eligible
for the exemption under said § 458 for purposes of the 1995
Town taxes.
This article shall be applied retroactively to an assessment roll prepared on the basis of a taxable status date of March 1, 1994, subject to the provisions of § 133-14 of this article.
