Village of Spring Valley, NY
Rockland County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Spring Valley as indicated in article histories. Amendments noted where applicable.]

ARTICLE I
Senior Citizen Exemption (§ 237-1 — § 237-6) 

ARTICLE II
Utility Tax (§ 237-7 — § 237-26) 

ARTICLE III
Exemption for Physically Disabled (§ 237-27 — § 237-28) 

ARTICLE IV
Third Party Notification (§ 237-29 — § 237-32) 

ARTICLE V
Affordable Housing Exemption (§ 237-33) 

ARTICLE VI
Exemptions for Capital Improvements (§ 237-34 — § 237-41) 

ARTICLE VII
State-Financed Multiple Dwelling Exemption (§ 237-42 — § 237-45) 

ARTICLE VIII
Business Investment Exemption (§ 237-46 — § 237-50) 

Article I Senior Citizen Exemption

§ 237-1 Exemption granted.

§ 237-2 Percentage of exemption.

§ 237-3 Reduction upon exemption.

§ 237-4 Application.

§ 237-5 False statements.

§ 237-6 When effective.

Article II Utility Tax

§ 237-7 Title.

§ 237-8 Legislative intent and findings of fact.

§ 237-9 Imposition of tax.

§ 237-10 Definitions.

§ 237-11 Application.

§ 237-12 Disposition of revenues.

§ 237-13 Collection and administration; rules and regulations.

§ 237-14 Records.

§ 237-15 Returns.

§ 237-16 Payment.

§ 237-17 Penalties and interest.

§ 237-18 Tax to constitute part of operating cost.

§ 237-19 Failure to file or filing incorrect returns.

§ 237-20 Review of final determination.

§ 237-21 Notice.

§ 237-22 Refunds.

§ 237-23 Review of proceedings for refunds.

§ 237-24 Limitation of additional tax.

§ 237-25 Powers of Village Treasurer.

§ 237-26 Enforcement.

Article III Exemption for Physically Disabled

§ 237-27 Exemption granted.

§ 237-28 Qualification for exemption.

Article IV Third Party Notification

§ 237-29 Acceptance of third party designations.

§ 237-30 Eligibility.

§ 237-31 Applications.

§ 237-32 Deadline.

Article V Affordable Housing Exemption

§ 237-33 Exemption granted.

Article VI Exemptions for Capital Improvements

§ 237-34 Title.

§ 237-35 Intent.

§ 237-36 Definitions.

§ 237-37 Period of exemption; limitation; market value.

§ 237-38 Eligibility.

§ 237-39 Approval of Assessor.

§ 237-40 Loss of exemption.

§ 237-41 Exclusion.

Article VII State-Financed Multiple Dwelling Exemption

§ 237-42 Definitions.

§ 237-43 Exemption; terms; schedule.

§ 237-44 State-financed mortgage required; additional concurrent exemptions prohibited.

§ 237-45 When effective.

Article VIII Business Investment Exemption

§ 237-46 Legislative findings.

§ 237-47 Title.

§ 237-48 Partial exemption for new business investment.

§ 237-49 Applicability to specific sectors or subsectors.

§ 237-50 Applicability to geographic areas within Village.