[Adopted 12-17-1985 by L.L. No. 5-1985[1]]
It is the legislative determination of this
Board that persons otherwise entitled to real property tax exemptions
pursuant to the provisions of Real Property Tax Law § 467
should not be deprived of such eligibility solely by reason of the
late filing of the required renewal application and that the extension
for such filing permitted by the statute would provide beneficial
results in the Town of Woodstock.
Therefore, in the event that the owner or all
of the owners of property which has received an exemption pursuant
to the provisions of § 467 of the Real Property Tax Law
in the preceding assessment roll fail to file the application required
pursuant to that provision of law on or before the taxable status
date, such owner or owners may file the application, executed as if
such application had been filed on or before the taxable status date,
with the Assessor on or before the date of hearing of complaints and
the Assessor shall accept such application as being timely filed.
This article is passed pursuant to the authority
granted in Real Property Tax Law § 467, Subdivision 8.
