[Adopted 9-19-1988 by L.L. No. 6-1988]
Local Law No. 2 of 1984 denied the real property exemptions afforded pursuant to Real Property Tax Law, § 458-a. It is the intention of this Board of Trustees, by passage of this newly adopted local law, to provide that the exemptions under §§ 458 and 458-a of the Real Property Tax Law be afforded to eligible persons for purposes of taxes levied by the Village of Cooperstown.
Pursuant to Real Property Tax Law § 458-a, Subdivision 4(a), this article is adopted to repeal Local Law No. 2 of 1984, which denied to eligible persons the exemptions afforded under § 458-a of the Real Property Tax Law.
All persons entitled to the real property tax exemptions afforded under §§ 458 and 458-a of the Real Property Tax Law of the State of New York shall be entitled to elect such exemptions for Village real property taxes, commencing with the 1989 assessment rolls.