[Adopted 12-8-2015 by L.L. No. 1-2015 (Res. No. 197-2015)]
The purpose of this article is to provide for the Board of Assessment
Review of the Town of Southport to approve certain requests for exemptions
for an Enhanced STAR exemption or agricultural exemption.
In the event that an application for an Enhanced STAR exemption
on real property in the Town of Southport is not made prior to March
1 of any calendar year, an owner of such real property, or such owner's
duly authorized representative, may request that the Board of Assessment
Review for the Town of Southport grant the real property the Enhanced
STAR exemption, and the Board of Assessment Review may approve the
Enhanced STAR exemption, provided that the request is made on or before
the grievance day as set for the Town of Southport and that the owner
of the real property or such owner's representative demonstrates to
the satisfaction of the Assessor for the Town of Southport that the
failure to timely file the application resulted from 1) death of the
owner's spouse, child, parent, brother or sister, or 2) illness of
the owner or of the owner's spouse, child, parent, brother or sister,
which actually prevented the owner from filing on a timely basis,
as certified by a licensed physician.
In the event that an application for an agricultural exemption
on real property in the Town of Southport is not made prior to March
1 of any calendar year, an owner of such real property, or such owner's
duly authorized representative, may request that the Board of Assessment
Review for the Town of Southport grant the real property the agricultural
exemption, and the Board of Assessment Review may approve the agricultural
exemption, provided that the request is made on or before the grievance
day as set for the Town of Southport and that the owner of the real
property or such owner's representative provides good reason, with
proof of the reason, for not timely filing the application for the
agricultural exemption. For the purposes of this article, good reason
shall mean that the owner was unable to file the application due to
1) the death of the owner's spouse, child, parent, brother or sister,
2) an illness of the owner or the owner's spouse, child, parent, brother
or sister as certified by a licensed physician, or 3) the occurrence
of a natural disaster, including, but not limited to, a flood, or
the destruction of the owner's residence, barn or other farm building
by wind, fire or flood.
