[Adopted 3-1-2018 by L.L. No. 1-2018]
A local law to opt out of the exemption from Town real property taxes granted by Real Property Tax Law § 487.
This article is adopted pursuant to the New York State Municipal Home Rule Law, the New York State Town Law, and, most specifically, New York State Real Property Tax Law § 487, Subsection 8, which provides that a town may by local law provide that no exemption under that statute shall be applicable within its jurisdiction with respect to any solar or wind energy system or farm waste energy system which began construction subsequent to January 1, 1991, or the effective date of any such law denying applicability of such exemption, whichever is later, and/or that no exemption under § 487 shall be applicable within its jurisdiction with respect to any micro-hydro-electric energy system, fuel cell electric generating system, micro-combined heat and power generating equipment system, electric energy storage equipment or electric energy storage system constructed subsequent to January 1, 2018, or the effective date of such law denying applicability of such exemption, whichever is later.
This article shall supersede all prior local laws, ordinances, rules and regulations of the Town of Webster that may be inconsistent with this article; and any such prior local laws, ordinances, rules and regulations shall be, upon the effective date of this article, null and void.
This article shall take effect immediately.