[Adopted 2-5-2007 by L.L. No. 1-2007]
This article shall be known as the "Town of Cheektowaga Converted Condominium Taxation Assessment Exclusion local law."
The purpose of this article is to exclude converted condominium units from assessment under Real Property Law § 339-y.
A. 
As used in this article, the following terms shall have the meanings indicated:
CONVERTED CONDOMINIUM UNIT
A dwelling unit held in condominium form of ownership that has previously been on an assessment roll as a dwelling unit in other than condominium form of ownership, and has not been previously subject to the provisions of Subdivision 1(b) of § 339-y of the Real Property Law.
B. 
The words and terms used in this article shall have the same meaning as in Article 9-B of the Real Property Law of the State of New York and Article 5 of the Real Property Tax Law of the State of New York.
The provisions of Subdivision 1(b) of § 339-y of the Real Property Law shall not apply to a converted condominium unit in the Town of Cheektowaga.
A. 
This article is subject and subordinate to all the conditions and provisions contained in New York State Real Property Law, Article 9-B, § 339-y(1)(f) and Article 5 of the New York State Real Property Tax Law, Article 5, § 581(1)(c), and amendments thereto, and any and all rules and regulations and opinions adopted or to be adopted by the State of New York.
B. 
This article shall apply to real property situate within the bounds of the Town of Cheektowaga.
This article shall take effect immediately upon filing with the Secretary of State, and shall apply to assessment rolls prepared on the basis of taxable status dates occurring on or after such effective date.
All resolutions, ordinances or local laws or portions thereof of the Town of Cheektowaga not consistent with this article in whole or in part shall be repealed.
If any provisions of this article or the application thereof to any person or circumstances shall be adjudged invalid or unconstitutional by any court of competent jurisdiction, the remainder of this article or the application thereof to other persons or circumstances shall not be affected thereby, and the Town Board hereby declares that it would have enacted this article without the invalid provision or application, as the case may be, had such invalidity been apparent.