[Adopted 2-12-2018 by L.L. No. 1-2018]
The Town Board of the Town of Wilna, pursuant to the authority
granted it under § 487 of the Real Property Tax Law and
the Municipal Home Rule Law of the State of New York, hereby enacts
as follows.
The Town Board of the Town of Wilna finds that it is in the
best interest of the Town of Wilna and the citizens and its tax base,
to opt out of the solar and wind energy or farm waste energy tax exemption
in accordance with the provision contained at Real Property Tax Law § 487,
Subdivision 8, and enact legislation that no exemption under Real
Property Tax Law § 487 shall be applicable within the Town
of Wilna with respect to any solar or wind, energy system or farm
waste energy constructed subsequent to the effective date herein.
It is the purpose of this article to opt out of the exemption provision
of § 487 of the Real Property Tax Law regarding exemption
from taxation for certain solar or wind energy or farm waste energy
systems.
Henceforth no exemption under § 487 of the Real Property
Tax Law shall be applicable in the Town of Wilna for solar and wind
energy systems or farm waste energy systems, including, but not limited
to, micro-hydroelectric energy systems, fuel cell electric generating
systems, micro-combined heat and power generating systems and electric
energy storage systems.
If any part of this article shall be found to be void, voidable,
or unenforceable for any reason whatsoever, it shall not affect the
validity or enforceability of any remaining section or provision of
this article.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
This article shall become effective immediately upon filing
with the Secretary of State and filing with the Commissioner of Taxation
and Finance and the President of the New York State Energy Research
and Development Authority.
