Town of Orchard Park, NY
Erie County
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Table of Contents
Table of Contents
[Adopted 4-7-2004]
By reason of the enactment of § 925-d of the Real Property Tax Law, a municipal corporation to which real property tax is owed is authorized, by passing a local resolution, to extend any deadline with respect to the payment of such real property tax without penalties or interest where said tax is owed by a person who has been deployed by the military, or by the spouse or domestic partner of such deployed person, for real property of such deployed person; and
As used in this article, the following terms shall have the meanings indicated:
PERSON DEPLOYED BY THE MILITARY
Defined in RPTL § 925-d to mean a person who has been ordered to active military duty, other than training, for the period beginning with a declaration of war by Congress and ending with a date prescribed by Presidential proclamation or concurrent resolution of Congress or during any periods of combat designated by presidential executive order or hazardous duty.
With respect to real property tax owed by a person who has been deployed by the military, or by the spouse or domestic partner of such person, for real property of a person so deployed, any deadline with respect to the payment of such real property tax without penalties or interest shall be extended for a period of 90 days after the end of such deployment.