This article is adopted pursuant to Real Property
Law § 339-y(1)(f) and Real Property Tax Law § 581(1)(c)
for the purpose of preventing converted condominiums from obtaining
preferential property tax treatment in the Town of Liberty.
The provisions of Real Property Law § 339-y(1)(b)
and Real Property Tax Law § 581(1)(a) shall not apply to
converted condominium units within the Town of Liberty.