Town of Wilson, NY
Niagara County
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[Adopted 4-25-1977 by L.L. No. 2-1977]
Pursuant to § 485 of the Real Property Tax Law[1] under authority of Article 4-A of the Commerce Law,[2] the Town Assessor is hereby directed to grant to certified business owners or operators tax exemptions on eligible property, as the same is defined by the aforesaid statutes. Such exemption shall be granted upon an application by such owner or operator on the form prescribed by law, to which there shall be attached a copy of a certificate of eligibility issued by the New York State Job Incentive Board. Upon a determination by the Assessor that such application is in proper order, the Assessor shall determine the assessed value of such exemption in accordance with the certificate of eligibility and enter such value on the exempt portion of the assessment roll to the extent provided herein.
[1]
Editor's Note: Section 485 of the Real Property Tax Law was repealed by L.1988, c. 165, § 5, effective 6-27-1988.
[2]
Editor's Note: The Commerce Law has been redesignated as the Economic Development Law. Former Article 4-A, added L.1968, c. 1054, § 2, related to New York State Job Incentive Board, and was repealed by L.1983, c. 15, § 57, effective 4-1-1983.
Said tax exemption shall be granted to the extent of 100% of said taxes for a period not to exceed 10 years, and only so long as the certificate of eligibility is renewed or extended or by the Job Incentive Board. Said tax exemption shall not apply or extend to ad valorem levies or special assessments for local improvements.