HomeMy WebLinkAboutLL 01 of 1993 Ag Assessments LOCAL LAW NO. 1 FOR THE YEAR 1993
A LOCAL LAW ADOPTING AGRICULTURAL ASSESSMENTS ON AGRICULTURAL LAND
FOR PURPOSES OF CALCULATING BENEFIT ASSESSMENTS OR SPECIAL AD
VALOREM LEVIES FOR FIRE DISTRICTS
Be it enacted by the Town Board of the Town of Ithaca as
follows :
Section 1 . Purpose . The Town of Ithaca is committed to
preserving agricultural lands for agricultural purposes . The State
legislature has , by Section 305 , Subdivision 6, and Section 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 local law is being adopted.
Section 2 . Use of Agricultural Assessment on Lands Within an
Agricultural District . The assessment determined pursuant to
subdivision 1 of Section 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 .
Section 3 . Use of Agricultural Assessments on Lands Outside
of an Agricultural District . The assessment determined pursuant to
subdivision 1 of Section 306 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 outside an
agricultural district .
Section 4 . Applicability. 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 Section 305 and
Subdivision 1 of Section 306 of the Agriculture and Markets Law.
Section 5 . Invalidity. In the event that any portion of this
law is declared invalid by a court of competent jurisdiction, the
validity of the remaining portions shall not be affected by such
declaration of invalidity.
\ Section 6 . Effective Date . This law 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.