The purpose of this article is to allow for a tax exemption
for Village of East Rockaway Cold War veterans allowable pursuant
to § 458-b of the Real Property Tax Law of the State of
New York.
The terms used in this article shall be defined as set forth
in § 458-b of the Real Property Tax Law.
Application for exemption shall be made by the owner, or all
of the owners' of the property on a form prescribed by the State Board.
The owner or owners shall file the completed form in the Assessor's
office on or before the first appropriate taxable status date. The
owner or owners of the property shall be required to refile each year
on or before the appropriate taxable status date. Any applicant convicted
of willfully making any false statements in the application for such
exemption shall be subject to the penalties prescribed in the New
York State Penal Law.