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.
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).
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.
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).