[Adopted 12-2-2009 by L.L. No. 1-2009]
A. 
The Town of Lockport hereby determines and provides that the provisions of Real Property Tax Law § 581, Subdivision 1(a), shall not apply to converted condominium units within the Town of Lockport.
B. 
As used in this article, the following terms shall have the meanings indicated:
CONVERTED CONDOMINIUM UNIT
For purposes of this article, a dwelling unit held in condominium form of ownership that has previously been on an assessment roll as a dwelling unit in other than condominium form of ownership and has not been previously subject to the provisions of Real Property Tax Law § 581, Subdivision 1(a).
A. 
The Town of Lockport hereby determines and provides that the provisions of Real Property Law § 339-y, Subdivision 1(b), shall not apply to converted condominium units within the Town of Lockport.
B. 
As used in this article, the following terms shall have the meanings indicated:
CONVERTED CONDOMINIUM UNIT
For purposes of this article, a dwelling unit held in condominium form of ownership that has previously been on an assessment roll as a dwelling unit in other than condominium form of ownership and has not been previously subject to the provisions of Real Property Law § 339-y, Subdivision 1(b).