[Adopted 2-15-2000 by L.L. No. 1-2000]
This article is adopted pursuant to the authority of Real Property Tax Law § 581, Subdivision 1, Paragraph (c), and Chapter 293 of the Laws of 1997. All definitions, terms and conditions of such statute shall apply to this article.
The provisions and restrictions of Real Property Tax Law § 581,
Subdivision 1, Paragraph (a), and Real Property Law § 339-y,
Subdivision 1, Paragraph (f), shall not apply to converted condominium
units within the Town of Smithtown.
As used in this article, the following terms shall have the
meanings indicated:
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.
This article shall take effect immediately upon its filing with
the office of the Secretary of State of the State of New York and
the State Board of Real Property Services.
