[Adopted 3-26-2003 by L.L. No. 1-2003]
Any enrolled member of an incorporated volunteer fire company, fire department or incorporated volunteer emergency and rescue squad or such enrolled member and spouse residing in the Town of Eden shall be exempt from taxation to the extent of 10% of the assessed value of such property for Town, special district or county purposes, exclusive of special assessments, provided that such exemption shall, in no event, exceed $3,000 multiplied by the latest state equalization rate applicable for the Town of Eden.
Such exemption shall not be granted to an enrolled member of an incorporated volunteer fire company, fire department or voluntary emergency and rescue squad members unless:
A. 
The applicant resides in the Town of Eden; and
B. 
The property is the primary residence of the applicant; and
C. 
The property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not used exclusively for applicant's residence but is used for other purposes, such portions shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this article; and
D. 
The applicant has been certified as an enrolled member of the Eden Fire Department No. 1, East Eden Fire Company or Eden Emergency and Rescue Squad for at least five years.
Any enrolled member of the Eden Fire Department No. 1, East Eden Fire Company or the Eden Emergency and Rescue Squad who accrues more than 20 years of active service and otherwise meets the qualifications of § 192-9, shall be granted the exemption authorized by § 192-8 for the remainder of his or her life as long as his or her primary residence is located in the Town of Eden.
Application for such exemption shall be filed with the Assessor on or before the taxable status date for the Town of Eden.
The exemption granted by this article is authorized by Chapter 431 of the Laws of 2002 enacted by the New York State Legislature. Such law is applicable to counties having populations of not more than 950,000 but less than 960,000 as of the date of the last decennial census. In the event that the population of Erie County does not fall within the population range established by Chapter 431 of the Laws of 2002 during the 2010 decennial census or any subsequent census, this article shall become null and void unless otherwise extended or authorized by authority of the New York State Legislature.