[Adopted 12-13-1994 by L.L. No. 10-1994]
A. 
Owners of real property who previously received a veterans exemption pursuant to § 458 of the Real Property Tax Law, but who opted instead to receive exemption pursuant to § 458-a of the Real Property Tax Law in accordance with Subdivision 5(b) of § 458 of the Real Property Tax Law, may apply within one year from the date this article is adopted to again receive exemption pursuant to § 458 of the Real Property Tax Law; provided, however, that only these applications actually received by the Assessor on or before 5:00 p.m. local time on January 2, 1995, shall be eligible for the exemption under said § 458 for purposes of the 1995 Village taxes.
B. 
This article shall be applied retroactively to an assessment roll prepared on the basis of a taxable status date of January 1, 1995, subject to the provisions of § 184-23A of this law.