[HISTORY: Adopted by the Town Board of the Town of Ithaca 2-8-1993 by L.L. No. 1-1993. Amendments noted where applicable.]
Zoning — See Ch. 270.
The Town of Ithaca is committed to preserving agricultural lands for agricultural purposes. The State Legislature has, by § 305, Subdivision 6, and § 306, Subdivision 5, of the New York State Agriculture and Markets Law, authorized the governing bodies of local municipalities which levy taxes for fire district purposes to adopt a local law permitting the use of agricultural assessments rather than full value assessments for the purposes of calculating such levy. The Town Board finds that such a local law would be advantageous in helping the farming community to maintain its lands as agricultural lands by reducing the cost of fire protection for those lands. Accordingly, this chapter is being adopted.
The assessment determined pursuant to Subdivision 1 of § 305 of the New York State Agricultural and Markets Law shall be used for purposes of calculating the benefit assessments or special ad valorem levies for the Town of Ithaca Fire Protection District on agricultural lands within an agricultural district.
The assessment determined pursuant to Subdivision 1 of § 306 of the New York State Agriculture and Markets Law shall be used for purposes of calculating the benefit assessments or special ad valorem levies for the Town of Ithaca Fire Protection District on agricultural lands outside an agricultural district.
The foregoing assessment modification shall apply only to agricultural lands that have qualified for the agricultural assessment in accordance with the applicable procedures set forth in Subdivision 1 of § 305 and Subdivision 1 of § 306 of the Agriculture and Markets Law.
This chapter shall take effect as of February 28, 1993, and shall be applicable to all assessment rolls prepared for levying of taxes in the Town on and after said date.