[Adopted 2-8-2006 by L.L. No. 5-2006]
A.
Enrolled members of an incorporated volunteer fire
company, fire department or incorporated voluntary ambulance service,
or such enrolled member and spouse, shall be exempt from real property
taxation to the extent of 10% of the assessed value of such property,
as hereinafter provided, for Village purposes, exclusive of special
assessments; provided, further, however, that such exemption shall
in no event exceed $3,000 multiplied by the latest state equalization
rate for the assessing unit in which such real property is located.
B.
Such exemption shall not be granted to an enrolled
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service residing in the Village
of Liberty or such an enrolled member and his or her spouse, unless:
(1)
The applicant resides in the Village of Liberty, which
such Village is served by such incorporated volunteer fire company
or fire department or incorporated voluntary ambulance service;
(2)
The property is the primary residence of the applicant;
(3)
The property is used exclusively for residential purposes;
provided, however, that in the event any portion of such property
is not used exclusively for the applicant's residence but is used
for other purposes, such portion shall be subject to taxation and
the remaining portion only shall be entitled to the exemption provided
by this section; and
(4)
The applicant has been certified by the authority
having jurisdiction for the incorporated volunteer fire company or
fire department as an enrolled member of such incorporated fire company
or fire department for at least five years or the applicant has been
certified by the authority having jurisdiction for the incorporated
voluntary ambulance service as an enrolled member of such incorporated
voluntary ambulance service for at least five years. The form of the
certification shall be in written form on the official stationery
of the volunteer fire company or fire department or incorporated voluntary
ambulance service and shall be executed by the Chief or President
of same, in his or her official capacity.
C.
Any enrolled member of an incorporated volunteer company,
fire department or incorporated voluntary ambulance service who accrues
more than 20 years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service, shall be granted
the 10% exemption as authorized by this section for the remainder
of his or her life as long as his or her primary residence is located
within the Village of Liberty.
D.
Application for such exemption shall be filed with
the Assessor of the Town of Liberty, acting on behalf of the Village
of Liberty, with a copy to the Village Treasurer of the Village of
Liberty, on or before the taxable status date on a form as prescribed
by the State Board of Equalization and Assessment.
