RPTL § 487(8) states that a Town by local law may
provide that no exemption under the said legislation shall be applicable
within its jurisdiction with respect to any energy system covered
by said legislation which began construction upon the effective date
of the local law.
The Town of Marcellus, by way of this article, does "opt out"
of the provisions of RPTL § 487, including the amendment
and/or expansion thereof provided by Chapter 336 of the Laws of 2017,
such that no tax exemption shall be applicable within the Town of
Marcellus with respect to any of the following:
C. Farm waste energy system;
D. Micro-hydroelectric energy system;
E. Fuel cell electric-generating systems;
F. Micro-combined heat- and power-generating systems;
G. Electric energy storage systems;
H. Any other energy system intended to be covered by or apply to RPTL
§ 487 or by Chapter 336 of the Laws of 2017 or any amendment,
alteration or expansion thereto, provided the construction of the
above energy system began on or after the effective date of this article.
If the provisions of any section, subsection, paragraph, sentence,
subdivision, clause, phrase or provision of this article shall be,
for any reason, held or adjudged invalid or unconstitutional by a
court of competent jurisdiction, such order or judgment shall not
affect or invalidate the validity and enforceability of the remainder
of any section, subsection, paragraph, sentence, subdivision, clause,
phrase or provision of this article.