[Adopted 2-18-1998 by L.L. No. 1-1998]
This article shall take effect immediately upon filing of the same with the Office of the Secretary of State and commencing with the tax year 1998.
[Added 2-4-2002 by L.L. No. 1-2002]
A. 
Pursuant to the provisions of Subdivision 7(a) of § 458-a of the Real Property Tax Law of the State of New York, a "Gold Star parent," for the purposes of this article, shall mean the parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war.
B. 
The additional exemption provided for in this article shall be a reaffirmation of the alternative veterans' exemption intended to be adopted by the Town of Lenox.
C. 
Pursuant to Local Law No. 5 of the year 1989,[1] the Village of Canastota ceased to become an assessing unit, and village taxes thereafter were levied on the Town of Lenox assessment roll. The Village of Canastota also agreed to accept the same exemptions as the Town of Lenox.
[1]
Editor's Note: See Art. II, Town to Act as Assessing Unit, of this chapter.