[Adopted 2-20-1992 by L.L. No. 3-1992]
A.
The purpose and intent of this article is to extend the application
of the agricultural value assessment to tax levies on behalf of fire
districts within the Town of Montgomery.
B.
The Town hereby finds that lands in the Town that otherwise qualify
for agricultural value assessment for municipal and school tax levies
shall also receive such partial exemption for levies on behalf of
fire districts.
This article is adopted pursuant to the delegation of authority as set forth in the Municipal Home Rule Law; Article IX of the New York State Constitution; the Statute of Local Governments and the newly enacted § 305, Subdivision 6, of the Agriculture and Markets Law (L. 1991, Ch. 562, Sec. 1, effective January 1, 1992).
The assessment determined pursuant to Article 25-AA of the Agriculture
and Markets Law shall hereafter be used for and applied to the levy
on behalf of any fire district in the Town of Montgomery.
Nothing contained in this article shall be construed to effect
a change in the manner in which a particular property qualifies for
an agricultural assessment pursuant to Article 25-AA of the Agriculture
and Markets Law for the State of New York.
