[Adopted 6-12-2018 by L.L. No. 5-2018]
The Village of Roslyn Harbor has established a Charitable Gifts Reserve Fund (''CGRF") to receive unrestricted charitable monetary contributions, including those received pursuant to General Municipal Law § 6-u. It is the intent of this article to now allow a property owner who donates to the Charitable Gifts Reserve Fund to receive credit for the payment of Village taxes levied against the owner's real property, pursuant to Real Property Tax Law § 980-a ("RPTL 980-a").
A. 
The Board of Trustees of the Village of Roslyn Harbor, having duly authorized by resolution the establishment of the Charitable Gifts Reserve Fund, now authorizes the Village Clerk/Treasurer to issue to any owner of real property located within the Village who makes an unrestricted charitable monetary contribution to the Village's Charitable Gifts Reserve Fund, a tax credit against the owner's Village real property tax equal to 95% of the Charitable Gifts Reserve Fund donation amount, upon presentation of a written acknowledgment of such contribution and submission of a tax credit claim. The maximum donation allowed for any one fiscal year for a tax credit to a property owner for a single parcel shall not exceed 105.3% of the Village tax for that parcel.
B. 
For purposes of administration, procedure and compliance with the provisions of Real Property Tax Law 980-a and the Charitable Gifts Reserve Fund tax credit established by this article, the Village of Roslyn Harbor shall be deemed a participating municipal corporation.
C. 
The Board of Trustees of the Village of Roslyn Harbor may establish by resolution additional rules, regulations and procedures in connection with Charitable Gifts Reserve Fund tax credit, including setting or adjusting the minimum and maximum amount of a donation a property owner can make.
If a court determines that any clause, sentence, paragraph, subdivision, or part of this article or the application thereof to any person, firm or corporation, or circumstance is invalid or unconstitutional, the court's order or judgment shall not affect, impair, or invalidate the remainder of this article, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, or part of this article or in its application to the person, individual, firm or corporation or circumstance, directly involved in the controversy in which such judgment or order shall be rendered.