[Adopted 5-6-1992 by L.L. No. 3-1992]
The purpose of this article is to exempt from
taxation for fire district and ambulance district purposes certain
real property used for agricultural production pursuant to enabling
legislation enacted in Chapter 562 of the Laws of 1991 as said law
amends § 305 of the Agriculture and Markets Law.
Any lands within the Town of New Windsor that
are otherwise entitled to an agricultural exemption from certain real
property taxes as more fully set forth in § 305 of the Agriculture
and Markets Law shall also be exempt from any taxation levied for
the collection of fire district taxes and ambulance district taxes
to the extent that those taxes would have been levied on the real
property that is receiving the benefit of the agricultural exemption.
The Assessor of the Town of New Windsor shall
impose benefit assessment and special ad valorem levies for fire district
purposes or ambulance district purposes according to the agricultural
assessment on real property as if the words "fire" and "ambulance"
were included in the list of exempt services as itemized in Agriculture
and Markets Law § 305, Subdivision 5.
