[Adopted 2-21-2008 by L.L. No. 1-2008]
A. 
This article is adopted pursuant to Chapter 293 of the Laws of New York 1997 for the purposes of preventing lower assessments of converted condominiums.
B. 
Neither Paragraph (a) of Subdivision (1) of § 582 of the Real Property Tax law nor Paragraph (b) of Subdivision (1) of § 339-y of the Real Property shall apply to any converted condominium unit in the Town of Harrison. A "converted condominium" shall mean a dwelling unit held in condominium form of ownership that has previously been on an assessment roll as a dwelling unit in other than a condominium form of ownership and has not been previously subject to the provisions of § 581(l)(a) of the Real Property Tax Law or § 339-y of the Real Property Law.