[Adopted 7-13-2020 by L.L. No. 2-2020[1]]
[1]
Editor's Note: This local law also repealed former Art. IV,
Solar and Wind Energy Exemption, adopted 2-3-1997 by L.L. No. 2-1997.
This article is enacted pursuant to § 487
of the New York State Real Property Tax Law, as most recently amended
by Chapter 325 of the Laws of 2018.
Pursuant to Subdivision 8(a) of § 487 of
the New York State Real Property Tax Law, the Town of Phelps, by this
article, provides that no exemption under § 487 of the New York
State Real Property Tax Law shall be applicable within its jurisdiction
to Town taxes with respect to any solar or wind energy system, farm
waste energy system, microhydroelectric energy system, fuel cell electric
generating system, micro-combined heat and power generating equipment
system, electric energy storage equipment and electric energy storage
system, or fuel-flexible linear generator electric generating system
constructed subsequent to the effective date of this section.
