[Adopted 2-19-2004 by L.L. No. 2-2004]
Section 466-d of the Real Property Tax Law provides
that a town may by local law after public hearing adopt provisions
providing for limited exemptions for enrolled members of an incorporated
volunteer fire company, fire department or incorporated voluntary
ambulance service. The Town Board believes it is just and proper to
provide such limited exemption for these volunteers by reason of the
time that they give their time for the safety and benefit of the community,
all without pay and without the expectation for pay, but rather for
the reason that they derive satisfaction from knowing that the community
is a better place because of their efforts.
The provisions of § 466-d of the New
York Real Property Tax Law providing for real property tax exemption
for enrolled members of an incorporated volunteer fire company, fire
department or incorporated volunteer ambulance service or such enrolled
member and spouse residing in Columbia County are hereby adopted and
the exemption benefits as provided in said statute are granted to
those eligible individuals pursuant to the provisions of this section.
