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.
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.