Purpose.§ 304-26Part II General Legislation
code
§ 304-26
Chapter 304 Taxation
Purpose.
The purpose of this article is to implement legislation as allowed by and pursuant to New York State Real Property Tax Law (RPTL) § 458-b, Subdivision 2, to allow the Town of Webster to partially exempt from taxation real property owned by a qualified owner of such property as defined by RPTL § 458-b.
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