[HISTORY: Adopted by the Town Board of the Town of Ithaca 2-8-1993
by L.L. No. 1-1993. Amendments noted where applicable.]
GENERAL REFERENCES
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.
