[Adopted 2-23-1984 by L.L. No. 1-1984]
Real property improved to facilitate and accommodate
the use of such property by one or more physically disabled persons
shall be exempt from taxation by the City of Canandaigua in an amount
not to exceed the increase in assessed value attributable to such
improvement, to be computed and allowed in accordance with § 459
of the Real Property Tax Law of the State of New York.
In addition to any other conditions that may
be set forth in said § 459, and as the same may be amended
from time to time, the exemption shall be granted pursuant to said
§ 459 providing the above-mentioned improvement was commenced
on or after January 1, 1979, and completed on or after May 1, 1979.
Application for exemption under this law and
§ 459 shall be made pursuant to said section and filed in
the City Assessor's office on or before the taxable status date, being
March 1 of the year.
