[Adopted 11-27-2012 by L.L. No. 4-2012]
The intent of this article is to encourage the conversion of
nonresidential real property to mixed-use property in order to expand
and promote downtown residential uses, improve the quality of such
property, and to preserve and expand the tax base of the Village of
Brockport.
Pursuant to and in exercise of the authority granted by and
under § 485-a of the Real Property Tax Law, the partial
exemption from taxation and special ad valorem levies established
therein is hereby made applicable to and shall be extended by the
Village of Brockport.
In addition to adoption of the corresponding terms as defined
in Real Property Tax Law § 485-a, the following words, terms
or phrases shall have meanings ascribed to them as indicated hereinbelow:
The Assessor and the joint and several members of the Board
of Tax Assessors of the Town of Sweden.
Those routine activities or undertakings designed and intended
to keep up and sustain, or prevent the deterioration or breakdown
of, the original condition, function, integrity or appearance of a
nonresidential building and/or its component parts or systems.
A.
The partial exemption from taxation and special ad valorem levies
established in and under Real Property Tax Law § 485-a shall
be granted and applied in and by the Village of Brockport in accordance
with the provisions, conditions and limitations set forth thereunder,
and also subject to the following condition and limitation:
(1)
In the event that a mixed-use property granted such an exemption
either ceases to be used primarily for mixed-use purposes or shall
be used or occupied in any manner which violates applicable sanitary,
health, building or fire or zoning or other land use codes, or in
the event that title to such property is subsequently transferred
to other than the heirs or distributees of the owner(s) granted the
exemption, then in any of such events the exemption granted hereunder
shall cease.
B.
Unless the requirements pursuant to Real Property Tax Law § 485-a,
or as set forth herein, do not continue to be met, whenever any partial
exemption shall be granted and applied pursuant to Real Property Tax
Law § 485-a and the provisions of this article, such an
exemption shall not be reduced or repealed or otherwise impaired by
any subsequent amendment to or repeal of this article but shall continue
until the expiration of the period for which it was originally so
granted.
