[Adopted 10-18-2010 by L.L. No. 4-2010 (Ch. 120, Art. VII, of the 1987 Code)]
Pursuant to Real Property Tax Law § 581, Subdivision 1(c), the Village of Liverpool does not recognize converted condominium units, as defined in § 581 Subdivision 1(c) of the Real Property Tax Law, as condominium units for purposes of assessing the value of said unit pursuant to § 339-y of the Real Property Law.