It is hereby declared the intent of the Town of Lansing to repeal
all prior inconsistent laws and ordinances and have this article reflect,
in a single location, all real property tax exemptions and elections
that are adopted or applicable in the Town of Lansing and that are
required by New York State to be documented by legislation.
In the event of any irreconcilable conflict between this article
and the New York State Real Property Law (RPTL), the RPTL shall govern.
Pursuant to such provisions of the RPTL, the Town of Lansing may make
certain elections to provide partial tax exemptions, at varying levels
and under varying rules, for certain citizens. Included among these
provisions, among others, are RPTL §§ 458, 458-a, 458-b,
467, 469 and 487. This article makes and confirms the existing exemptions
and restates and amends some exemptions, including by selecting some
exemptions and not others, using or not using and approving maximum
exemptions levels, and by opting out of some tax exemptions altogether.
Any willful false statement made on or in the application for
any exemption shall be, in addition to any other penalty or provision
provided by New York State Law, a criminal violation of this article
and punishable by fine of not less than $100 nor more than $500. Any
willful false statement made on or in the application for any exemption
shall, in addition to the foregoing, disqualify the applicant or applicants
[and those qualifying through such applicant(s)] from seeking or obtaining
further exemptions for a period of five years. These remedies are
non-exclusive and in addition to any other action, right, proceeding,
or sanction that may or could be imposed by any person or governmental
agency by law.