Any enrolled member of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service who accrues
more than 20 years of active service and is so certified by the authority
having jurisdiction for the incorporated volunteer fire company, fire
department or incorporated voluntary ambulance service shall be granted
the 10% exemption as authorized by this article for the remainder
of his or her life as long as his or her primary residence is located
within the Town of Clarkson, New York.
Application for such exemption shall be filed with the Town
Assessor on or before the taxable status date on a form as prescribed
by the Commissioner of Tax and Finance.
No applicant who is a volunteer firefighter or volunteer ambulance
worker who by reason of such status is receiving any benefit under
the provisions of Article 4 of the Real Property Tax Law on the effective
date of this article shall suffer any diminution of such benefit because
of the provisions of this article.
Each incorporated volunteer fire company, incorporated volunteer
fire department and incorporated voluntary ambulance service shall
file a notice annually, prior to the applicable taxable status date,
with the Town Assessor certifying its enrolled members with two or
more years of service. Such notice shall list as of the applicable
taxable status date the number of years of service served by each
such enrolled member and such enrolled member's address of residence.