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NEW YORK STATE DEPARTMENT OF STATE
41 STATE STREET
Local Law Filing ALBANY, NY 12231
(Use this form tofilea local law with the Secretary of State.)
Text oflaw should be given as amended. Do not include matter being eliminated and dgfA®! uSe^iMfesw-
underlining to indicate new matter.
CLAY APR ^O2Q07
of
Town
mmxx ^ K t ' E ^ Vv.:--^ ^^^^
Local Law No. ^ ofthe year 20 _2L
A local law to Amend CHAPTER 205 entitled "TAXATION" by adding a new Article Vlll
(Insert Title)
entitled 'Converted Condominium Assessment Method' to the Code ofthe
Town of Clay.
Beitenactedbythe Town Board of the Town of Clay ^^^^^
(Name ofLegislative Body)
^ of ^ as foiiows:
Town
SEE ATTACHED LOCAL LAW
(If additional space is needed, attach pages the same size as this sheet, and number each.)
DOS-239 (Rev. 11/99) Page 1 of 3
(Complete the certification in the paragraph that applies to thefilingof this local law and
strike out that which is not appUcable.)
L (Final adoption by local legislative body only.)
I hereby certify that the locai law annexed hereto, designated as local law No of 20
07 -of
the ^es»8^(^)(Town)(Si»S6) o f J ^ [ was duly passed by the
Town Board of the Town of Clay on
3 i-? ,0 ol in accordance with the applicable
(Name of Legislative body)
provisions of law.
2. (Passage by local legislative body with approval, no disapproval or repassage after disapproval by the Elective
ChiefExccutive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20. .of
the (County)(City)(Town)(VilIage) of was duly passed by the
on .20. , and was (appn)ved)( not approved)
(Name of Legislative Body)
(repassed after disapproval) by the (Elective Chief Executive (Officer*) and was deemed duly adopted
on 20 , in accordance with the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20. of
the (County)(City)(Town)(Vinage) of was duly passed by the
on .20 andwas (^proved)( not approved)
(Name of Legislative Body)
(repassed after disapproval) by the on 20
(Elective Chief Execuiive Officer*)
Such local law was submitted to the people by reason ofa (mandatory)(permissive) referendum, and received the affirmative
vote of a majority ofthe qualified electors voting thereon at the (general) (special)(annual) election held on
20 , in accordance with the applicable provisions of law.
4. (Subject to permissive referendum andfinaladoption because no valid petition wasfiledrequesting referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20. of
the (County)(City)(Town)(Village) of was duly passed by the
on .20. , and was (approved)( not approved)
(Name of Legislative Body)
(repassed after disapproval) by the on_ 20 Suchlocal
(Elective Chief Executive Officer*)
law was subject to permissive referendum and no valid petition requesting such referendum was filed as of.
20 , in accordance with the appUcable provisions oflaw.
Elective ChiefExccutive Officer means or includes the chiefexecutive officer ofa county elected on a county-wide basis or, ifthere be none,
the chairperson of the county legislative body, the mayor of a city or village, or the supervisor of a town where such officer is vested with the
power to approve or veto local laws or ordinances.
DOS-239 (Rev. 11/99) Page 2 of 3
5. (City local law concerning Charter revision proposed by petition.)
1 hereby certify that the local law annexed hereto, designated as local law No. of 20 of the City of . having been submitted to referendum pursuant to the provisions ofsection (36)(37) ofthe Municipal Home Rule Law, and having received the affirmative vote ofa majority ofthe qualified electors of such city voting thereon at the (special)(general) election held on 20 , became operative. 6. (County local law concerning adoption of Charter.) I hereby certify that the local law annexed hereto, designated as local law No. _ of 20 of the County of State of New York, having been submitted to the electors at the General Election of November 20 , pursuant to subdivisions 5 and 7 of section 33 of the Municipal Home Rule Law, and having received the affirmative vote of a majority ofthe qualified eiectors of the cities of said county as a unit and a majority of the qualified electors of the towns of said county considered as a unit voting at said general election, became operative. (If any other authorized form offinaladoption has been followed, please provide an appropriate certification.)
I further certify that I have compared the preceding loca! law with the original on file in this office and that the same
is a correct transcript therefrom and of the whole of such original local law, and was finally adopted in the manner
indicated in paragraph , above. / / * • f\ \An
Clerk of the county legislative body, City, Town or Village Clerk or
officer designated by ioca! legislative body
VIVIAN I . MASON, TOWN CLERK
(Sml) Date: MARCH ?nQ7
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or other
authorized attorney oflocality.)
STATE OF NEW YORK
COUNTY OF ONONDAGA
I, the undersigned, hereby certify that the foregoing local law contains the correct tejj^t and that all proper proceedings have
been had or taken for the enactment of the local law armexed heret(
Signature
ROBERT H GERMAIN
TOWN ATTORNEY
Title
CIAY
Town
Date: MARCH 29. 2007
DOS-239 (Rev. Page 3 of 3
LOCAL LAW NO. 2 OF THE YEAR 2007
TOWN OF CLAY
A Local Law amending CHAPTER 205, entitled "TAXATION" by adding a new Article
Vlll, entitled "Converted Condominium Assessment Method'' to the Code ofthe Town of Clay.
IT IS ENACTED by the Town Board of the Town of Clay, County of Onondaga as follows:
SECTION 1. Amending Chapter 205 entitled "TAXATION" to the Code of the
Town of Clay. The purpose of this local law is to amend Chapter 205 "Taxation" by
adding a new Article Vlll, to be entitled "Converted Condominium Assessment
Method" to the Code of the Town of Clay as permitted by the Real Property Tax Law,
Section 581(1)(c) to provide that the method of assessing condominiums contained in
Real Property Tax Law Section 581(1)(a) shall not apply to converted condominium units
in the Town of Clay. Said Local Law is to read as follows:
See attached Local Law
The Town Board called public hearing on December 5th, 2007 for March 5th, 2007.
Town Board held and completed public hearing on March 5th, 2007.
Town Board approving resolution passed March 19,2007.
Loca! Law No. 2 of the Year 2007 as approved by Town Board sent to Dept. of State on March 29,2007.
On received letter from Dept. of State with notification of date filed being _
§ 205-34 TAXATION § 205-37
§ 205-34 Title.
This local law shall be known as " A Law Amending Chapter 205, "TAXATION" by adding a new
Article Vlll entitled "CONVERTED CONDOMINIUM ASSESSMENT METHOD" to the Code the
Town of Clay.
§ 205-35 Authority.
This local law is enacted pursuant to the authority of the New York State Municipal Home Rule
Law, Section 10, New York State Town Law and New York State Real Property Tax Law,
§81(1)(c).
§ 205-36 Purpose and findings.
The intent of the Town Board of the Town of Clay is to adopt a local law as permitted by the Real
Property Tax Law ("RPTL"), § 581(1 )(c) providing that the method of assessing condominiums
contained in RPTL § 581 (1 )(a) shall not apply to converted condominium units in the Town of Clay.
The Town Board finds, upon the recommendation of the assessor, that it is desirable to the
greatest extent possible under the Law, to give the Town the option of assessing single family
residences at market value. The Town Board wishes to prevent the characterization of single
family residences as condominiums since such characterization may prevent the assessor from
using the market value method of determining a property's value for a single family residence from
being used and thus result in a lower assessment than its current market value. The Town Board
of the Town of Clay believes that uneven and unfair taxation results when condominiums are not
taxed at market value.
§ 205.37 Amendments to Chapter 205 of the Town of Clay Code.
Chapter 205, entitled "Taxation" of the Code of the Town of Clay is hereby amended as follows:
Pursuant to the authority granted to the Town by RPTL §581(1)(c), the provisions of RPTL
§581(1)(a) shall not apply to converted condominium units within the Town of Clay. The Town of
Clay does not recognize converted condominium units as defined in RPTL §581(1)(c) as
condominium units for the purpose of assessing the value of said condominium.
1-
§ 205-38 CLAY CODE § 205-40
§ 205.38 Validity.
If any part or provision of this local law or the application thereof to any person or circumstance be
adjudicated invalid by a court of competent jurisdiction, such judgment shall be confined in its
operation to the part or provision or application directly involved in the controversy in which such
judgment shall have been rendered and shall not affect or impair the validity of the remainder of
this local law or the application thereof to other persons or circumstances, and the Town Board of
the Town of Clay hereby declares that it would have passed this local law or the remainder thereof
had such invalid application or invalid provision been apparent.
§ 205.39 Repeal.
All ordinances, local laws and parts thereof that are inconsistent with this local law are hereby
repealed.
§ 205.40 Effective date.
This local law shall take effect immediately upon filing in the office of the New York State Secretary
of State in accordance with section 27 of the Municipal Home Rule Law.