[Adopted 7-8-2004 by L.L. No. 4-2004]
The purpose of this article is to provide a
partial exemption from taxation imposed by the Town of Avon upon real
property situated within the Town of Avon owned by persons with disabilities
whose income is limited by such disabilities, and used as the legal
residence of such persons, pursuant to the authority vested in the
Town by § 459-c of the Real Property Tax Law of the State
of New York as amended or changed.
The provisions of § 459-c of the Real
Property Tax Law, as amended or changed, through the effective date
of this article, together with any further acts of legislation amendatory
thereof or supplemental thereto, shall apply to and govern the determination
of the exemption of taxation permitted by this article to the extent
specified in this article as if such § 459-c had been more
particularly set forth herein and as the same may be determined from
time to time by Town Board resolution.[1]
[1]
Editor's Note: Said schedules are on file in the Town offices.
[Amended 12-11-2008 by L.L. No. 2-2008]
The Town of Avon hereby adopts, without further
public hearing or resolution, schedules proposed by the County of
Livingston for purposes of setting the disability exemption.
[Added 12-11-2008 by L.L. No. 2-2008]
A public hearing and further resolution will
be required in the event that any Town Board member or member of the
public requests such a hearing prior to March 1 of each calendar year.
