This chapter shall be known as "Local Law No. 1-2010, Tax Exemptions
for Real Property."
The purpose of this chapter is to set forth the various levels
of exemptions from real property tax allowed under the Real Property
Tax Law of the State of New York relating to real property located
in the Village of Spencerport.
This chapter is adopted pursuant to Article 4 of the Real Property
Tax Law of the State of New York and the Municipal Home Rule Law of
the State of New York.
As used in this chapter, unless otherwise expressly stated,
definitions shall be as set forth in Article 4 of the Real Property
Tax Law.
