[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.
CONVERTED CONDOMINIUM UNIT
As used
in this article, the following terms shall have the meanings indicated:
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.
CONVERTED CONDOMINIUM UNIT
As used
in this article, the following terms shall have the meanings indicated:
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).
