[Adopted 2-19-2004 by L.L. No. 2-2004]
Section 466-d of the Real Property Tax Law provides that a town may by local law after public hearing adopt provisions providing for limited exemptions for enrolled members of an incorporated volunteer fire company, fire department or incorporated voluntary ambulance service. The Town Board believes it is just and proper to provide such limited exemption for these volunteers by reason of the time that they give their time for the safety and benefit of the community, all without pay and without the expectation for pay, but rather for the reason that they derive satisfaction from knowing that the community is a better place because of their efforts.
The provisions of § 466-d of the New York Real Property Tax Law providing for real property tax exemption for enrolled members of an incorporated volunteer fire company, fire department or incorporated volunteer ambulance service or such enrolled member and spouse residing in Columbia County are hereby adopted and the exemption benefits as provided in said statute are granted to those eligible individuals pursuant to the provisions of this section.