[Adopted 10-13-1980 by L.L. No. 1-1980]
[Amended 10-22-2007 by L.L. No. 17-2007]
A. 
Applicability. Eligible business facilities, as defined in Subsection B below, are hereby exempted from general Town taxes pursuant to New York State Real Property Tax Law § 485-b and in accordance with the schedule set forth in § 190-9, below.
B. 
Eligible business facilities defined. Pursuant to the recommendation of the Town of Cicero Industrial and Commercial Incentive Board, eligible business facilities for purposes of the real property tax exemption granted by this article shall be those businesses that meet the following requirements:
(1) 
The eligible business facility is identified by the following specific sectors as defined by the North American Industry Classification System: 11, 23, 31, 32, 33, 42, 44, 45, 48, 49, 51, 52, 53, 54, 55, 56, 61, 62, 71, 72, 81 and 92; and
(2) 
The eligible business facility is located within one of the following geographic areas:
(a) 
On New York State Route 11, from the intersection of New York State Route 31 and New York State Route 11 north to the Town of Cicero Town line; or
(b) 
On Bartel Road, from the intersection of New York State Route 11 and Bartel Road, traveling east to Interstate Route 81; or
(c) 
On Pardee Road from the intersection of Pardee Road and New York State Route 31 to Sneller Road, also including the property immediately west of Pardee Road from the intersection of Pardee Road and New York State Route 31 to Sneller Road zoned as commercial under Chapter 210 of the Cicero Town Code as of the effective date of this article; or
(d) 
On South Bay Road from the intersection of South Bay Road and New York State Route 31 east to Cicero Center Road; or
(e) 
Within 500 feet of the intersection of New York State Route 31 and Cicero Center Road; or
(f) 
On New York State Route 31 east of Bull Street to the bridge on New York State Route 31, which bridge is just after the intersection of New York State Route 31 and New York State Route 298;
(g) 
On New York State Route 298, south of the intersection of New York State Route 298 and New York State Route 31, zoned commercial under Chapter 210 of the Cicero Town Code as of the effective date of this article; or
(h) 
On Northern Boulevard south of the intersection of Northern Boulevard and Island Road to the Town of Cicero Town line.
[Amended 3-2-2005 by L.L. No. 4-2005; 10-22-2007 by L.L. No. 17-2007]
A. 
Legislative findings. The Town Board hereby determines that the adoption of the accelerated strategic exemption schedule set forth in Subsection C below is necessary to encourage targeted economic development, create and/or retain permanent private-sector jobs, and that the value of the exemptions to be provided is justified by the need to provide employment opportunities and broaden the tax base.
B. 
Limitation of exemption. The exemption schedule set forth in Subsection C below is limited to projects where the cost of construction, alteration, installation or improvement exceeds the sum of $50,000.
C. 
Exemption schedule. The extent of the exemption provided for in § 190-8 above shall be as follows:
Year
Percentage of Exemption
1
50%
2
50%
3
50%
4
40%
5
30%
6
20%
7
10%
8
10%
9
10%
10
5%
This article shall not apply to exempt eligible businesses from special district assessments of any type imposed by or on behalf of the Town of Cicero, nor from fire or highway taxes imposed by or on behalf of the Town of Cicero, nor is it applicable to any school taxes.
The Assessors shall consider the application for such exemption and if the same is in order shall determine the assessed value of such exemption in accordance with the above-mentioned certificate of eligibility issued pursuant to § 120 of the Commerce Law of the State of New York,[1] and enter such value on the "exempt" portion of the assessment roll. The eligible business facility shall then be exempt to the extent provided by this article from taxes commencing with the assessment roll prepared on the next following taxable status date.
[1]
Editor's Note: Former § 120 of the Commerce Law was repealed by L. 1983, c. 15, § 57.
If an exemption has once been granted for a business facility under this section and the Assessors receive notice that a certificate of eligibility of such facility has been revoked or modified, they shall redetermine the assessed value of any such exemption in accordance with such revocation or modification. If upon such redetermination it appears in a year for which an exemption has been granted that such facility has been ineligible or that the assessed value of such exemption as redetermined is less than the assessed value of such exemption as shown on the assessment rolls for such year, then a tax shall be levied at the rate of tax for such year upon so much of the assessed valuation of such exemption as shown on such assessment rolls as may be ineligible or excessive. Such tax shall be levied as an omitted assessment in the manner provided in § 550 of the Real Property Tax Law[1] for each such year. Any such determination shall be made no later than three years after the applicant for exemption last received benefit of any exemption under said § 485 of the Real Property Tax Law.[2]
[1]
Editor's Note: Former § 550 of the Real Property Tax Law, regarding omitted property, was repealed by L. 1974, c. 177, § 3. See now Real Property Tax Law § 551.
[2]
Editor's Note: Former § 485 of the Real Property Tax Law was repealed by L. 1988, c. 165, § 5. In addition, former § 136.6 of this article, which immediately followed this section, was repealed 3-23-1981 by L.L. No 1-1981.
This article shall be adopted pursuant to the provisions of §§ 20 and 21 of the Municipal Home Rule Law and subject to the permissive referendum provisions of § 24 of said Law, and the filing of one certified copy thereof with the Onondaga County Clerk, one certified copy thereof in the office of the State Comptroller and three certified copies in the office of the Secretary of State.