PART II, GENERAL LEGISLATION

Chapter 165, TAXATION

[HISTORY: Adopted by the Board of Trustees of the Village of Honeoye Falls as indicated in article histories. Amendments noted where applicable.]

ARTICLE I, Utilities [Adopted 1-20-1970 by L.L. No. 1-1970]

§ 165-1. Establishment of tax.

Pursuant to the authority granted by § 5-530 of the Village Law of the State of New York, a tax equal to 1% of its gross income from and after the first day of June 1970 is hereby imposed upon every utility doing business in the Village of Honeoye Falls which is subject to the supervision of the State Department of Public Service and which has a gross income for the 12 months ending May 31 in excess of $500, except motor carriers or brokers subject to such supervision under Article 3-B of the Public Service Law,EN and a tax equal to 1% of its gross operating income from and after the first day of June 1970 is hereby imposed upon every other utility doing business in the Village of Honeoye Falls which has a gross operating income for the 12 months ending May 31 in excess of $500, which taxes shall have application only within the territorial limits of the Village of Honeoye Falls and shall be in addition to any and all other taxes and fees imposed by any other provision of law. Such taxes shall not be imposed on any transportation originating or consummated outside of the territorial limits of the Village of Honeoye Falls, notwithstanding that some act be necessarily performed with respect to such transaction within such limits.

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§ 165-2. Definitions.

As used in this article, the following terms shall have the meanings indicated:

GROSS INCOME -- Includes receipts received in or by reason of any sale, conditional or otherwise (except sales hereinafter referred to with respect to which it is provided that profits from the sale shall be included in gross income), made or service rendered for ultimate consumption or use by the purchaser in the Village of Honeoye Falls, including cash, credits and property of any kind or nature (whether or not such sale is made or such service is rendered for profit), without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or services or other costs, interest or discount paid or any other expense whatsoever; also profits from the sale of securities; also profit from the sale of real property growing out of the ownership or use of or interest in such property; also profit from the sale of personal property (other than property of a kind which would properly be included in the inventory of a taxpayer if on hand at the close of the period for which a return is made); also receipts from interest, dividends and royalties derived from sources within the Village of Honeoye Falls, other than such as are received from a corporation a majority of whose voting stock is owned by the tax paying utility, without any deduction therefrom for any expenses whatsoever incurred in connection with the receipt thereof; and also profits from any transaction (except sales for resale and rentals) within the Village of Honeoye Falls whatsoever; provided, however, that the words "gross income" shall include, in selling telephony or telephone service, only receipts from local exchange service wholly consummated within the Village of Honeoye Falls and, in the case of utility engaged in selling telegraphy or telegraph service and cable television, only receipts from transactions wholly consummated within the Village of Honeoye Falls.

GROSS OPERATING INCOME -- Includes receipts received in or by reason of any sale, conditional or otherwise, made for ultimate consumption or use by the purchaser of gas, electricity, steam, water, refrigerator, telephone or telegraph service and cable television in the Village of Honeoye Falls, including cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or services or other costs, interest or discount paid or any other expenses whatsoever.

PERSON -- Persons, corporations, companies, associations, joint-stock associations, copartnerships, estates, assignee of rents, any person acting in a fiduciary capacity, or any other entity, and persons, their assignees, lessees, trustees or receivers, appointed by any court whatsoever, or by any other means, except the state, municipalities, political and civil subdivisions of the state or municipality and public districts.

UTILITY -- Includes every person subject to the supervision of the State Department of Public Service, except persons engaged in the business of operating or leasing sleeping and parlor railroad cars or of operating railroads other than street surface, rapid transit, subway and elevated railroads, and also includes every person (whether or not such person is subject to such supervision) who sells gas, electricity, steam, water, refrigeration, telephony or telegraphy, cable television delivered through mains, pipes or wires, or furnishes gas, electric, steam, water, refrigerator, telephone or telegraph service, cable television by means of mains, pipes or wires, regardless of whether such activities are the main business of such person or are only incidental thereto or whether use is made of the public streets.

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§ 165-3. Records of business to be kept.

Every utility subject to tax under this Article shall keep such records of its business and in such form as the Treasurer of the Village of Honeoye Falls (hereinafter referred to as the Village Treasurer) may require, and such records shall be preserved for a period of three years, except that the Village Treasurer may consent to their destruction within that period or may require that they be kept longer.

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§ 165-4. Filing of returns.

Every utility subject to tax hereunder shall file annually, on or before the 25th of March, a return for the 12 calendar months preceding such return date or any portion thereof for which the tax imposed hereby is effective; provided, however, that in lieu of the annual return required by the foregoing provisions, any utility may file quarterly, on or before September 25, December 25, March 25 and June 25, a return for the three calendar months preceding each such return date, and in the case of the first such return, for all preceding calendar months during which the tax imposed hereby was effective. Every return shall state the gross income or gross operating income for the period covered thereby. Returns shall be filed with the Village Treasurer on a form to be furnished by him for such purpose and shall contain such other data, information or matter as he shall be required to include therein. The Village Treasurer, in order to ensure payment of the tax imposed, may require at any time a further or supplemental return, which shall contain any data specified by him, and he may require any utility doing business in the Village of Honeoye Falls to file an annual return, which shall contain any data specified by him, regardless of whether the utility is subject to tax under this Article. Every return shall have annexed thereto an affidavit of the head of the utility making the same or of the owner or of a copartner thereof, or of a principal officer of the corporation, if such business is conducted by a corporation, to the effect that the statements contained therein are true.

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§ 165-5. Payment of tax on filing returns.

At the time of filing a return, as required by this Article, each utility shall pay to the Village Treasurer the tax imposed by this Article for the period covered by such return. Such tax shall be due and payable at the time of filing the return or, if a return is not filed when due, on the last day on which the return is required to be filed.

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§ 165-6. Insufficient or unsatisfactory returns.

  1. In case any return filed pursuant to this Article is insufficient or unsatisfactory to the Village Treasurer, and if a corrected or sufficient return is not filed within 20 days after the same is required by notice from him, or if no return is made for any period, the Village Treasurer shall determine the amount of tax due from such information as he is able to obtain and, if necessary, may estimate the tax on the basis of external indices or otherwise. He shall give notice of such determination to the person liable for such tax. Such determination shall finally and irrevocably fix such tax, unless the person against whom it is assessed shall, within 30 days after the giving of notice of such determination, apply to the Village Treasurer for a hearing or unless the Village Treasurer of his own motion shall reduce the same. After such hearing, the Village Treasurer shall give notice of his decision to the person liable for the tax.
  2. Such decision may be reviewed by a proceeding under Article 78 of the Civil Practice Law and Rules of the State of New York if application therefor is made within 90 days after the giving of notice of such decision. An order to review such decision shall not be granted unless the amount of any tax sought to be reviewed, with interest and penalties thereon, if any, shall be first deposited with the Village Treasurer and an undertaking filed with him, in such amount and with such sureties as a Justice of the Supreme Court shall approve, to the effect that, if such proceeding be dismissed or the tax confirmed, the applicant will pay all costs and charges which may accrue in the prosecution of such proceeding, or, at the option of the applicant, such undertaking may be in a sum sufficient to cover the tax, interest, penalties, costs and charges aforesaid, in which event the applicant shall not be required to pay such tax, interest and penalties as a condition precedent to the granting of such order.
  3. Except in the case of willfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made after the expiration of more than three years from the date of the filing of a return; provided, however, that where no return has been filed as required by this Article, the tax may be assessed at any time.

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§ 165-7. Service of notices.

Any notice authorized or required under the provisions of this Article may be given by mailing the same to the person for whom it is intended, in a postpaid envelope, addressed to such person at the address given by him in the last return filed by him under this Article, or, if no return has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this Article by the giving of notice shall commence to run from the date of mailing of such notice.

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§ 165-8. Failure to file returns; penalty.

Any person failing to file a return or corrected return or to pay any tax or any portion thereof within the time required by this Article shall be subject to a penalty of 5% of the amount of tax due, plus 1% of such tax for each month of delay or fraction thereof, excepting the first month after such return was required to be filed or such tax became due; but the Village Treasurer, for cause shown, may extend the time for filing any return and, if satisfied that the delay was excusable, may remit all or any portion of the penalty fixed by the foregoing provisions of this section.

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§ 165-9. Refunds.

If within one year from the payment of any tax or penalty the payer thereof shall make application for a refund thereof and the Village Treasurer or the court shall determine that such tax or penalty or any portion thereof was erroneously or illegally collected, the Village Treasurer shall refund the amount so determined. For like cause and within the same period, a refund may be so made on the initiative of the Village Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the Village Treasurer hereinbefore provided, unless the Village Treasurer, after a hearing, as hereinbefore provided, or of his own motion, shall have reduced the tax or penalty, or it shall have been established in a proceeding under Article 78 of the Civil Practice Law and Rules of the State of New York that such determination was erroneous or illegal. All refunds shall be made out of moneys collected under this Article. An application for a refund, made as hereinbefore provided, shall be determined to be an application for the revision of any tax or penalty complained of, and the Village Treasurer may receive additional evidence with respect thereto. After making his determination, the Village Treasurer shall give notice thereof to the person interested, and he shall be entitled to an order to review such determination under said Article 78 subject to the provision hereinbefore contained relating to the granting of such an order.

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§ 165-10. Tax to be part of operating costs.

The tax imposed by this Article shall be charged against and be paid by the utility and shall not be added as a separate item to bills rendered by the utility to customers or others, but shall constitute a part of the operating costs of such utility.

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§ 165-11. Failure to pay; penalties for offenses.

Whenever any person shall fail to pay any tax or penalty imposed by this Article, the Village Attorney shall, upon the request of the Village Treasurer, bring an action to enforce payment of the same. The proceeds of any judgment obtained in any such action shall be paid to the Village Treasurer. Each such tax and penalty shall be a lien upon the property of the person liable to pay the same, in the same manner and to the same extent that the tax and penalty imposed by § 186 of the Tax Law is made a lien.

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§ 165-12. Enforcement and administration.

In the administration of this Article, the Village Treasurer shall have power to make such reasonable rules and regulations, not inconsistent with law, as may be necessary for the exercise of his powers and the performance of his duties, and to prescribe the form of blanks, reports and other records relating to the administration and enforcement of the tax, to take testimony and proofs under oath, with reference to any matter within the line of his official duty under this Article, and to subpoena and require the attendance of witnesses and the production of books, papers and documents.

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§ 165-13. Disclosure of financial information and returns; penalties for offenses.

  1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Village Treasurer, or any agent, clerk or employee of the Village of Honeoye Falls, to divulge or make known in any manner the amount of gross income or gross operating income or any particulars set forth or disclosed in any return under this Article. The officer charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the Village of Honeoye Falls in all action or proceeding under the provisions of this Article, or on behalf of the State Tax Commission in an action or proceeding under the provisions of the Tax Law of the State of New York or on behalf of any party to an action or proceeding under the provisions of this Article when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of and may admit in evidence so much of said returns or of the facts shown thereby as are pertinent to the action or proceedings, and no more. Nothing herein shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return filed by him, nor to prohibit the publication of delinquent lists showing the names of persons who have failed to pay their taxes at the time and in the manner provided for by this Article, together with any relevant information which, in the opinion of the Village Treasurer, may assist in the collection of such delinquent taxes; or the inspection by the Village Attorney or other legal representative of the Village of Honeoye Falls of the return of any person who shall bring action to set aside or review the tax based thereon or against whom an action has been instituted in accordance with the provisions of this Article.
  2. Any offense against the foregoing secrecy provisions shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, and if the offender be an officer, agent, clerk or employee of the Village of Honeoye Falls, he shall be dismissed from office and shall be incapable of holding any office or employment in the Village of Honeoye Falls for a period of five years thereafter.
  3. Notwithstanding any provisions of this Article, the Village Treasurer may exchange with the chief fiscal officer of any city or any other Village in the State of New York information contained in returns filed under this Article, provided that such city or other Village grants similar privileges to the Village of Honeoye Falls, and provided that such information is to be used for tax purposes only, and the Village Treasurer shall, upon request, furnish the State Tax Commission with any information contained in such returns.

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§ 165-14. Disposition of payments and penalties.

All taxes and penalties received by the Village Treasurer under this Article shall be paid into the treasury of the Village and shall be credited to and deposited in the general fund of the Village.

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ARTICLE II, Senior Citizens Exemption [Adopted 11-24-1980 by L.L. No. 4-1980; amended in its entirety 10-4-1982 by L.L. No. 2-1982]

§ 165-15. Authorization. [Amended 11-20-1989 by L.L. No. 10-1989; 3-19-1990 by L.L. No. 1-1990]

Real property located in the Village of Honeoye Falls owned by one or more persons each of whom is 65 years of age or over or real property owned by a husband or wife one of whom is 65 years of age or over shall be exempt from taxation by the Village of Honeoye Falls to the extent of 50% of the assessed valuation thereof, as hereinafter set forth. At time of application, which shall be prior to March 1, a person shall be considered 65 years of age if said person shall attain 65 years of age at any time during the calendar year in which the person makes application for exemption pursuant to this article.

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§ 165-16. Conditions of exemption. [Amended 12-6-1983 by L.L. No. 6-1983; 11-17-1986 by L.L. No. 2-1986; 11-20-1989 by L.L. No. 10-1989]

  1. Income eligibility level.
    1. No exemption shall be granted if the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $24,000, except that if the aforesaid income is more than $24,000, then such real property shall be exempt to the extent provided in the following schedule: [Amended last 4-21-2003 by L.L. No. 6-2003; 2-17-2004 by L.L. No. 1-2004]
    2. Annual Income
       

      More than $24,000 but less than $25,000

      $25,000 or more but less than $26,000

      $26,000 or more but less than $27,000

      $27,000 or more but less than $27,900

      $27,900 or more but less than $28,800

      $28,800 or more but less than $29,700

      $29,700 or more but less than $30,600

      $30,600 or more but less than $31,500

      $31,500 or more but less than $32,400

      Percentage of Assessed Valuation Exempt
      From Taxation

      45%

      40%

      35%

      30%

      25%

      20%

      15%

      10%

      5%

    3. "Income tax year" shall mean the twelve-month period for which the owner or owners filed federal personal income tax return or, if no such return if filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset in the same income tax year, net rental income, salary or earnings and net income from self-employment but shall not include a return of capital, gifts or inheritances. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion, wear and tear of real or personal property held for the production of income.
  2. No exemption shall be granted unless the title of the property shall have been vested in the owner or all of the owners of the property for at least 24 months prior the date of making application for exemption.
  3. No exemption shall be granted unless the property is used exclusively for residential purposes.
  4. No exemption shall be granted unless the property is the legal residence of and is occupied in whole or in part by the owner or by all the owners of the property.

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§ 165-17. Application for exemption. [Amended 11-20-1989 by L.L. No. 10-1989]

Applications for such exemption must be made yearly by the owner or all of the owners of the property on forms to be furnished by the Assessor, and shall furnish the information and be executed in the manner required or prescribed in such forms, and shall be filed in the Assessor's office prior to March 1, in any year, to be effective on the next subsequent tax roll.

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§ 165-18. Penalties for offenses. [Amended 9-16-1996 by L.L. No. 6-1996]

Any conviction of having made any willful false statement in the application for such exemption shall be punishable by a fine of not more than $250 or imprisonment for not more than 15 days, or both, and shall disqualify the applicant or applicants from further exemption for a period of five years.

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§ 165-19. When effective. [Amended 12-6-1983 by L.L. No. 6-1983; 11-17-1986 by L.L. No. 2-1986; 11-20-1989 by L.L. No. 10-1989; 2-17-2004 by L.L. No. 1-2004]

This amendment shall take effect upon filing in the office of the Secretary of State.

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§ 165-20. Incorporation of other laws. [Added 12-6-1983 by L.L. No. 6-1983]

All other pertinent provisions of the New York State law, including, but not limited to, the Real Property Tax Law, as amended, are incorporated herein except as to those modifications set forth in this article. In case of inconsistency between the provisions of the state law and this article, the stricter or more limiting provisions shall govern.

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ARTICLE III, Veterans Exemption [Adopted 5-19-1997 by L.L. No. 1-1997]

§ 165-21. Purpose.

The purpose of this article is to establish the veterans exemption pursuant to § 458-a of the Real Property Tax Law of the State of New York.

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§ 165-22. Tax exemption.

Pursuant to the provisions of Subdivision 2(d) of § 458-a of the Real Property Tax Law of the State of New York, the veterans exemption from real property taxes pursuant to § 458-a of the Real Property Tax Law is established as follows:

  1. Qualifying residential real property shall be exempt from taxation to the extent of 15% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $18,000 or the product of $18,000 multiplied by the latest state equalization rate for the Village of Honeoye Falls.
  2. In addition to the exemption provided by Subsection A of this subsection, where the veteran served in a combat theater or combat zone of operations, as documented by the award of a United States campaign ribbon or service medal, qualifying residential real property also shall be exempt from taxation to the extent of 10% of the assessed value of such property; provided, however, that such exemption shall not exceed the lesser of $12,000 or the product of $12,000 multiplied by the latest state equalization rate for the Village of Honeoye Falls.
  3. In addition to the exemptions provided by Subsections A and B of this section, where the veteran received a compensation rating from the United States Veterans' Administration because of a service connected disability, qualifying residential real property shall be exempt from taxation to the extent of the product of the assessed value of such property multiplied by 50% of the veteran's disability rating; provided, however, that such exemption shall not exceed the lesser of $60,000 or the product of $60,000 multiplied by the latest state equalization rate for the Village of Honeoye Falls.
  4. The veterans exemption from real property taxes pursuant to § 458-a of the Real Property Tax Law as provided in Subsections A and B of this section shall apply to a Gold Star Parent. A "Gold Star Parent" is a parent of a child who died in the line of duty while serving in the United States Armed Forces during a period of war. [Added 5-20-2002 by L.L. No. 4-2002]
  5. All of the definitions, provisions and terms of § 458-a of the Real Property Tax Law of the State of New York are incorporated in this Article III, Veterans Exemption, Chapter 165, Taxation, of the Code of the Village of Honeoye Falls. [Added 5-20-2002 by L.L. No. 4-2002]

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ARTICLE IV, Converted Condominium Units [Adopted 12-15-1997 by L.L. No. 7-1997]

§ 165-23. Applicability of statutory provisions.

It is hereby enacted pursuant to § 581(1)(c) of the Real Property Tax Law and § 339-y(1)(f) of the Real Property Law that the provisions of Subdivision 1(a) of § 581 of the Real Property Tax Law and Subdivision 1(b) of § 339-y of the Real Property Law shall not apply to a converted condominium unit in the Village of Honeoye Falls for assessment and taxation purposes.

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§ 165-24. Converted condominium unit defined.

A converted condominium unit for purposes of this article shall mean 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 of Subdivision 1(a) of § 581 of the Real Property Tax Law or Subdivision 1(b) of § 339-y of the Real Property Law.

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ARTICLE V, Exemption for Disabled Persons With Limited Income [Adopted 11-16-1998 by L.L. No. 12-1998]

§ 165-25. Purpose

The purpose of this article is to provide a partial exemption from taxation imposed by the Village of Honeoye Falls upon real property situated within the Village of Honeoye Falls owned by one or more persons with disabilities, or real property owned by a husband, wife, or both or by siblings, at least one of whom has a disability (as defined in § 459-c of the Real Property Tax Law), and whose income is limited by reason of such disability pursuant to the authority vested in the Village of Honeoye Falls by § 459-c of the Real Property Tax Law), and as amended.

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§ 165-26. Incorporation of statute; eligibility; administration.

  1. The provisions of § 459-c of the Real Property Tax Law), as amended on the effective date of this article, shall be incorporated in and made a part of this article as if such § 459-c) had been particularly set forth herein.
  2. In order to determine eligibility for the exemption set forth hereafter and to determine the amount of any exemption, the provisions of § 459-c of the Real Property Tax Law) shall be used.
  3. Administration of this article shall be in accordance with the provisions of § 459-c of the Real Property Tax Law).

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§ 165-27. Exemption granted; schedule. [Amended 2-21-2000 by L.L. No. 1-2000; 11-20-2000 by L.L. No. 3-2000; 4-21-2003 by L.L. No. 5-2003; 2-17-2004 by L.L. No. 2-2004]

An owner or owners of real property eligible for the exemption authorized by such § 459-c) and granted by this article, whose annual income does not exceed $24,500, shall be exempt from 50% of the assessed valuation thereof. Any such person having a higher income shall be eligible for exemption in accordance with the following schedule:

Annual Income
 

More than $24,000 but less than $25,000

$25,000 or more but less than $26,000

$26,000 or more but less than $27,000

$27,000 or more but less than $27,900

$27,900 or more but less than $28,800

$28,800 or more but less than $29,700

$29,700 or more but less than $30,600

$30,600 or more but less than $31,500

$31,500 or more but less than $32,400

Percentage of Assessed Valuation Exempt
From Taxation

45%

40%

35%

30%

25%

20%

15%

10%

5%

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§ 165-28. Severability.

If any clause, sentence, paragraph, word, section or part of this article shall be adjudged by any court of competent jurisdiction to be unconstitutional, illegal or invalid, such judgment shall only affect, impair or invalidate the paragraph, word, section or part thereof directly involved in the controversy in which such judgment shall have been rendered.

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§ 165-29. Effective date. [Amended 2-21-2000 by L.L. No. 1-2000; 11-20-2000 by L.L. No. 3-2000; 4-21-2003 by L.L. No. 5-2003; 4-21-2003 by L.L. No. 6-2003; 2-17-2004 by L.L. No. 2-2004]

This amendment shall take effect upon filing in the office of the Secretary of State.

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§ 165-30. Application for exemption.

Application for such exemption must be made yearly by the owner or all owners of the property on forms to be furnished by the Assessor and shall be filed in the Assessor's office prior to March 1, in any year, to be effective on the next subsequent tax roll.

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