The maximum exemption allowable shall be as
provided for in paragraphs (a), (b) and (c) of Subdivision 2 of § 458-a
of the Real Property Tax Law.
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, 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.