DeWitt |
Code of Ordinances |
Part II. General Legislation |
Chapter 170. Taxation |
Article VI. Infrastructure Tax Exemption |
§ 170-18. Definitions.
Latest version.
-
As used herein, the following terms shall have the meaning indicated:
- EXISTING RESIDENTIAL SUBDIVISION
- A subdivision approved and the plat filed with the County Clerk's office prior to the effective date of this article.
- INFRASTRUCTURE
- Facilities which are intended to be dedicated to the Town or a special district thereof, including streets, storm and sanitary sewers, drainage facilities and any other facilities required by the Town or its agencies to be installed in a residential subdivision as part of the approval process and the filing of the final plat for such residential subdivision.
- NEW RESIDENTIAL SUBDIVISION
- A subdivision approved by the Town or its agencies and the plat filed with the County Clerk's office after the effective date of this article.
- OFFICE OF REAL PROPERTY SERVICES
- The office established in the Executive Department pursuant to Real Property Tax Law § 201.
- RESIDENTIAL SUBDIVISION
- The division of any parcel of land into any number of residential building lots, blocks or sites as provided in the town's ordinances, local laws and regulations.
- TAXABLE STATUS DATE
- The date determined annually as required in Real Property Tax Law § 302.