The Village Board of Trustees finds that the New York State
Legislature has enacted § 458-b of the Real Property Tax
Law. That section authorizes local governments to adopt a local law
granting to qualifying Cold War veterans a real property tax exemption
as authorized therein.
The Village of Depew intends by this article to ensure the benefits
of this property tax exemption to qualifying veterans who served during
the Cold War period as defined in § 458-b of the Real Property
Tax Law. Any Cold War veteran so qualifying, shall be eligible for
the exemption upon filing with the Assessor a form prescribed by the
Office of Real Property Services on or before the first appropriate
taxable status date.
This article shall apply within the confines of the Village
of Depew.
The provisions of this article are hereby declared to be severable.
If any provision, clause, sentence or paragraph of this article or
the application thereby to any person, establishment or circumstance
shall be held invalid, such invalidity shall not alter the other provisions
or applications of this article.
This article is effective on the first day after it is filed
with the office of the New York Secretary of State in accordance with
Section 27 of the New York Municipal Home Rule law.