Village of Freeport, NY
Nassau County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Freeport as indicated in article histories. Amendments noted where applicable.]
Article I Tax on Income of Utilities

§ 185-1 Imposition of tax.

§ 185-2 Definitions.

§ 185-3 Applicability.

§ 185-4 Disposition of revenues.

§ 185-5 Collection and enforcement; rules and regulations.

§ 185-6 Filing of returns; contents.

§ 185-7 Payment of tax.

§ 185-8 Penalties and interest.

§ 185-9 Tax as operating cost.

§ 185-10 Insufficient or unsatisfactory returns.

§ 185-11 Review of determination of tax.

§ 185-12 Service of notice.

§ 185-13 Refunds.

§ 185-14 Review of proceedings for refunds.

§ 185-15 Assessment of additional tax restricted.

§ 185-16 Power of Village Treasurer.

§ 185-17 Enforcement.

Article II Tax Exemption for Senior Citizens

§ 185-18 Exemption stated.

§ 185-19 Conditions for exemption.

§ 185-20 Application for exemption.

§ 185-21 Penalties for offenses.

§ 185-21.1 Effective date.

Article III Tax Exemption for Property Improvement for Physically Disabled

§ 185-22 Grant of exemption.

§ 185-23 Qualification for exemption.

§ 185-24 Application.

§ 185-25 Approval of application; continuance of exemption.

Article IV Home Improvement Tax Exemption

§ 185-26 Definitions.

§ 185-27 Applicability of exemption.

§ 185-28 Exclusions.

§ 185-29 Amount of exemption.

§ 185-30 Conditions of exemption.

§ 185-31 Application for exemption.

§ 185-32 Cessation of residential use.

Article V Tax Lien Sales

§ 185-33 Statutory authority.

§ 185-34 Filing with state.

§ 185-35 When effective.

Article VI Tax Exemption for Veterans

§ 185-36 Definitions.

§ 185-37 Amount.

§ 185-38 Application.

§ 185-38.1 Sale of property.

§ 185-39 When effective.

Article VII Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Workers

§ 185-40 Exemption stated.

§ 185-41 Application for exemption.

§ 185-42 Conditions for filing application.

§ 185-43 Qualifications for exemption; exemption; exemption duration.

§ 185-44 Coordination of benefits.

Article VIII Tax Exemption for Persons with Disabilities

§ 185-45 Exemption stated.

§ 185-46 Conditions for exemption.

§ 185-47 Application for exemption.

Article IX Tax Exemption for Cold War Veterans

§ 185-48 Definitions.

§ 185-49 Amount.

§ 185-50 Application.

§ 185-51 When effective.