[Adopted 9-19-1988 by L.L. No. 6-1988]
Local Law No. 2 of 1984 denied the real property
exemptions afforded pursuant to Real Property Tax Law, § 458-a.
It is the intention of this Board of Trustees, by passage of this
newly adopted local law, to provide that the exemptions under §§ 458
and 458-a of the Real Property Tax Law be afforded to eligible persons
for purposes of taxes levied by the Village of Cooperstown.
Pursuant to Real Property Tax Law § 458-a,
Subdivision 4(a), this article is adopted to repeal Local Law No.
2 of 1984, which denied to eligible persons the exemptions afforded
under § 458-a of the Real Property Tax Law.
All persons entitled to the real property tax
exemptions afforded under §§ 458 and 458-a of the Real
Property Tax Law of the State of New York shall be entitled to elect
such exemptions for Village real property taxes, commencing with the
1989 assessment rolls.
