[Adopted 7-21-2010 by L.L. No. 1-2010]
This article is adopted pursuant to § 491 of the Real
Property Tax Law.
In this article, the following terms shall have the following
meanings:
Shall include, but not be limited to, agricultural lands
defined as open lands actually used in bona fide agricultural production.
Any space or area characterized by natural scenic beauty
whose existing openness, natural condition, or present state of use,
if retained, would enhance the present or potential value of abutting
or surrounding urban development or would maintain or enhance conservation
of natural or scenic resources.
A.
Any owner of land may submit a proposal to the Town Board of the
Town of Orchard Park for the granting of interest or rights in real
property for the preservation of open space or area. Such proposal
shall be submitted in such a manner and form as may be prescribed
by the Conservation Board of the Town of Orchard Park.
B.
Upon receipt of such proposal, the Town Board shall convey the proposal
to the Conservation Board of the Town of Orchard Park. The Conservation
Board shall investigate the area to determine if the proposal would
be of benefit to the people of the Town and may negotiate the terms
and conditions of the offer. If the Conservation Board determines
that it is in the public interest to accept such proposal, it shall
recommend to the Town Board that it hold a public hearing for the
purpose of determining whether or not the Town should accept such
proposal.
C.
The Town Board shall, within 30 days of receipt of such advisory
opinion, hold a public hearing concerning such proposal at a place
within the Town. At least 10 days' notice of the time and place of
the hearing must be published in a paper of general circulation in
the Town, and a written notice of such proposal shall be given to
all adjacent property owners and to any municipality whose boundaries
are within 500 feet of the boundaries of said proposed area, and to
the school district in which it is located.
D.
The Town Board after receiving the reports of the Conservation Board,
and after such public hearing, may adopt the proposal or any modification
thereof it deems appropriate. It may reject it in its entirety.
E.
If such proposal is adopted by the Town Board, it shall be executed
by the owner or owners in written form and in a form suitable for
recording in the Erie County Clerk's Office.
F.
Such agreement may not be canceled by either party. However, the
owner or owners thereof may petition the Town Board for cancellation
upon good cause shown, and such cancellation be granted only upon
payment of the penalties provided in this article.
G.
Conservation easements have been granted by this Town Board under
the prior local law adopted by this Town Board.[1] Those Conservation Easements shall remain in effect. The owners of property which are encumbered by such easements shall be entitled to exemptions upon compliance with § 124-32 of this article.
A.
An exemption granted pursuant to this section shall commence on the
effective date of the conservation easement agreement, and shall terminate
upon the expiration or termination of such conservation easement agreement.
B.
Table.
(1)
The following table shall illustrate computation of the exemption:
Commitment
|
% of Exemption
|
---|---|
15 to 29 years
|
50%
|
30 to 49 years
|
75%
|
50 to 75 years
|
85%
|
Perpetual
|
90%
|
(2)
Such exemption shall be granted only upon application by the owner
or owners of such real property on a form prescribed by the State
Board. Such application shall be filed with the Assessor of the Town
on or before the taxable status date of such Town.
C.
If satisfied that the applicant is entitled to an exemption pursuant
to this section, the assessor shall approve the application and such
real property shall thereafter be exempt from taxation and special
ad valorem levies as provided in this section commencing with the
assessment roll prepared on the basis of the taxable status date.
The assessed value of any exemption granted pursuant to this section
shall be entered by the Assessor on the assessment roll with the taxable
property, with the amount of the exemption shown in a separate column.
D.
Whenever a conservation easement encumbers only a portion of a parcel,
the Assessor shall henceforth enter that portion of the parcel encumbered
by such easement as a separate parcel on all subsequent assessment
rolls.
If there is a violation of the terms and conditions of the conservation
easement agreement or if such conservation easement agreement is canceled
by the Town Board upon petition, then the owner or owners of such
property must pay to the Town the following amounts:
A.
All taxes abated pursuant to the conservation easement agreement,
as limited by the remainder of this section, including, if applicable,
those taxes imposed by the county, Town, school districts and special
improvement districts and all other taxing units to which the property
is subject. Repayment of the aforementioned abated taxes shall be
equal to five times the taxes saved in the last year in which the
land benefited from a conservation easement agreement exemption, plus
interest of 6% per year compounded annually for each year in which
an exemption was granted, not exceeding five years.
B.
Payments shall be added by or on behalf of each taxing jurisdiction
to the taxes levied on the assessment roll prepared on the basis of
the first taxable status date after there is a violation of the terms
and conditions of the conservation easement or such conservation easement
if cancelled.