[HISTORY: Adopted by the Board of Trustees
of the Village of Naples as indicated in article histories. Amendments
noted where applicable.]
[Adopted 10-2-1984 by L.L. No. 3-1984]
The purpose of this article is to provide for
the retention of the existing veterans' real property tax exemption
rather than to allow the automatic implementation of Chapter 525 of
the Laws of 1984 of the New York State Legislature.
No exemption shall be granted pursuant to §
458-a of the Real Property Tax Law as enacted by Chapter 525 of the
Laws of 1984 for the purposes of taxes levied upon real property within
the Village of Naples.
The provisions of § 458 of the Real
Property Tax Law in effect prior to the effective date of Chapter
525 of the Laws of 1984 shall continue in full force and effect within
the Village of Naples.
All existing and valid veterans' exemptions
for the purposes of taxes levied upon real property within the Village
of Naples shall continue in accordance with the terms thereof.
All future applications for veterans' exemptions
for the purposes of taxes levied upon real property within the Village
of Naples shall be made, filed, reviewed and, where appropriate, approved
in accordance with the rules, regulations, laws and procedures in
effect and in force prior to the effective date of Chapter 525 of
the Laws of 1984, as such rules, regulations, laws and procedures
may have been altered or amended by the adoption of the Village of
Naples Local Law No. 1 of the year 1984.[1]
