The Town of Rye, having previously established a charitable
gifts reserve fund to receive unrestricted charitable monetary contributions
pursuant to General Municipal Law § 6-U, it is the intent
of this article to allow donors to the charitable gifts reserve fund
to receive a credit for taxes levied against their real property.
This article is adopted pursuant to Real Property Tax Law § 980-A,
which authorizes municipal corporations to adopt a real property tax
credit if it has established a charitable gifts reserve fund.
It is the intention of the Town of Rye and it is hereby enacted
that the provisions of this article shall be included in the Code
of the Town of Rye; that the sections and subsections of this article
may be renumbered or relettered by the Codifier to accomplish such
intention; that the Codifier shall make no substantive changes to
this article; that the words "Local Law" shall be changed to "Chapter,"
"Section" or other appropriate word as required for codification;
and that any such rearranging of the numbering and editing shall not
affect the validity of this article or the provisions of the Code
affected thereby.
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.