[Adopted 8-12-1997 by L.L. No. 10-1997]
A. 
Intent. It is the purpose and intent of this article to implement legislation which increases the maximum exemption allowable for the alternative veterans exemption, as set forth by § 458-a of the Real Property Tax Law, in accordance with Subdivision 2(a), (b) and (c), to $18,000, $12,000 and $60,000, respectively.
B. 
Provisions adopted by reference. All applicable provisions of § 458-a of the Real Property Tax Law, including all subdivisions, together with any and all appropriate amendments thereto, are hereby approved and adopted as and for law and procedures of the Village of Pittsford except where provisions of this chapter or any other local law or ordinance of the Village of Pittsford shall prescribe differently. In such event, compliance with the provisions of such local law or ordinance shall constitute proper compliance with this chapter.
C. 
Maximum exemption granted. The Assessor of the Village of Pittsford is hereby directed to increase the maximum exemption allowable for the alternative veterans exemption in accordance with Subdivision 2(a), (b) and (c) of § 458-a of the Real Property Tax Law to $18,000, $12,000 and $60,000, respectively, and to make appropriate adjustments to all alternative exemptions on the assessment roll of the Village of Pittsford to accurately reflect said increase.
D. 
Amendments. The Village Board may from time to time amend, supplement, change, modify or repeal this section pursuant to the provision of Village Law, the General Municipal Law and the Real Property Tax Law applicable thereto.
E. 
Severability. If any clause, sentence, phrase, subdivision, paragraph, section or any part of this section shall for any reason be adjudicated finally by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of this section, but shall be confined in its operation to the clause, sentence, subdivision, paragraph, section or part thereof directly involved in the controversy or action in which said judgment shall have been rendered. It is hereby declared to be the legislative intent that the remainder of this section would have been adopted had any such provision been excluded.
F. 
When effective. This article shall become effective upon its adoption and upon filing with the New York State Secretary of State and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 1998.