Real property owned by an enrolled member of
the Northport Fire Department, or such enrolled member and spouse,
shall be exempt from taxation to the extent of ten (10%) percent of
the real property value of such property for Village purposes, exclusive
of special assessments.
A.Â
The exemption set forth in § 267-24 of the Village Code shall not be granted to an enrolled member of the Northport Fire Department unless:
(1)Â
The applicant resides in the incorporated Village
of Northport;
(2)Â
The property is the primary residence of the applicant;
(3)Â
The property is used exclusively for residential single-family
purposes; and
(4)Â
The applicant has been certified by the Board of Fire
Commissioners as an enrolled member of the Northport Fire Department
for at least five years. It shall be the duty and responsibility of
the Board of Fire Commissions to determine the procedure for certification.
B.Â
Any enrolled member of the Northport Fire Department
who accrues more than 20 years of active service and is so certified
by the Board of Fire Commissioners shall be granted the ten-percent
exemption as authorized by this section for the remainder of his or
her life as tong as his or her primary residence is located within
the incorporated Village of Northport.
C.Â
Application for such exemption shall be filed with
the Village Assessor on or before the taxable status date.
D.Â
Northport Fire Department shall file lists of its
enrolled members eligible for the exemption provided by this article
with the Village Assessor on or before the taxable status date.
E.Â
No applicant who is a volunteer fire fighter or volunteer
ambulance worker, who, by reason of such status, is receiving any
benefit under the provisions of any other law on the effective date
of this section, shall suffer any diminution of such benefit because
of the provisions of this section.