This article shall be a new section of the Code
of the Town of Gardiner entitled "Real Property Tax Exemption for
Living Quarters for Parents or Grandparents."
This article is enacted pursuant to the provisions
of New York State Real Property Tax Law § 469 and Municipal
Home Rule Law §§ 10 and 22.
Any conviction of having made any willful false
statement in the application for such exemption shall result in:
A. Revocation of the exemption; and
B. A civil penalty of not more than $250; and
C. Disqualification of the applicant(s) from further
exemptions for a period of five years; and
D. The applicant(s) refunding to the Town an amount equal
to five times the taxes saved in the last year in which the property
benefited from the exemption, plus interest at 9%.