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Suffolk County |
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Code of Ordinances |
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Part II. Regulatory Local Laws |
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Chapter 775. Taxation |
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Article XIV. Superstorm Sandy Property Tax Relief |
§ 775-52. Definitions.
Latest version.
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As used in this article, the following terms shall have the meanings indicated:
- IMPACTED TAX ROLL
- The final assessment roll which satisfies both of the following conditions:
- A. The roll is based upon a taxable status date occurring prior to October 28, 2012; and
- B. Taxes levied upon that roll were payable without interest on or after October 28, 2012.
- IMPROVED VALUE
- The market value of real property improvements, excluding the land.
- PROPERTY
- "Real property," "property" or "land" as defined under Paragraphs (a) through (g) of Subdivision 12 of § 102 of the New York Real Property Tax Law.
- RELIEF ACT
- The Superstorm Sandy Assessment Relief Act as enacted by New York State Legislature, Chapter 424 of the 2013 Laws of the State of New York.
- SUPERSTORM SANDY
- The storms, rains, winds or floods which occurred within the State of New York and the County of Suffolk during the period October 29, 2012, and ending November 3, 2012.
- TOTAL ASSESSED VALUE
- The total assessed value property prior to any and all exemption adjustments.