The purpose of this article is to grant a partial exemption
from taxation to qualifying volunteer firefighters and EMT workers
in Tompkins County as authorized by § 466-a of the Real
Property Tax Law.
The following terms and conditions shall be applied in the implementation
of this article:
A. No such exemption shall be granted until a volunteer has achieved
a minimum of two years of service.
This article shall take effect immediately upon passage and
shall be applicable for all assessment rolls filed after this date.