This article is adopted pursuant to the authority
granted by New York State Real Property Tax Law § 469. All
definitions, terms and conditions of such statute shall apply to this
article.
As used in this article, the following terms
shall have the meanings indicated:
PARENT OR GRANDPARENT
Deemed to include the natural or adopted grandparents and
parents of the owner or the spouse of the owner.
Such exemption from taxation shall be granted
upon an application made annually, upon a form to be promulgated by
the New York State Board of Real Property Services, by the owner of
such property to the Assessor of the Town of Manlius acting on behalf
of the Village on or before the appropriate taxable status date of
the Village. If the Assessor is satisfied that the property is entitled
to an exemption pursuant to this section, he shall approve the application
and such residential improvements shall be exempt from taxation and
special ad valorem levies as provided in this section.
Any conviction of having made any willful false
statement in the application for such exemption shall result in the
revocation thereof, be punishable by a civil penalty of not more than
$100 and shall disqualify the applicant or applicants from further
exemption for a period of five years.