[Adopted 12-11-2012 by L.L. No. 1-2012]
That pursuant to the provision of Assembly Bill No. 511 and
pursuant to said bill, the Village Board, Village of Hammondsport
adopts the following article.
A.
All the contents and provisions of a law enacted by the New York
State Legislature, Section 1, Subdivision 1 of § 581 of
the Real Property Tax Law, are amended by adding a new paragraph (c)
to read as follows:
(c) The provisions of paragraph (a) of this subdivision shall
not apply to a converted condominium unit in a municipal corporation,
other than a special assessing unit, which has adopted, prior to the
taxable status date of the assessment roll upon which its taxes will
be levied, a local law or, for a school district, a resolution providing
that the provisions of paragraph (a) of this subdivision shall not
apply to converted condominium units within that municipal corporation.
A converted condominium unit for purposes of this paragraph shall
mean 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 paragraph (a) of this subdivision.
B.
Section 2, subdivision 1 of § 339-y of the Real Property
Law is amended by adding a new paragraph (f) to read as follows:
(f) The provisions of paragraph (b) of this subdivision shall
not apply to a converted condominium unit within a municipal corporation
other than a special assessing unit, which has adopted, prior to the
taxable status date of the assessment roll upon which its taxes will
be filed, a local law or, for a school district, a resolution providing
that the provisions of paragraph (b) of this subdivision shall not
apply to a converted condominium unit within that municipal corporation.
A converted condominium unit for purposes of this paragraph shall
mean 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 paragraph (b) of this subdivision.
This act shall take effect immediately and shall apply to assessment
rolls prepared on the basis of taxable status dates occurring on or
after such effective date.
Said law passed by the New York State Legislature is hereby
adopted by the Village of Hammondsport and the provisions and amendments
to § 581, Section 1, Subdivision 1 of the Real Property
Tax Law of the State of New York insofar as it controls and/or restricts
conversion of certain dwelling units into condominium form and the
said law passed by the state legislature with respect to § 339-y,
Subdivision 1(f) of the Real Property Law is hereby adopted by the
Village of Hammondsport as Local Law No. 1 for the year 2012.
