346.2013 Exemption Rec Trail Parcel from Taxes RESOLUTION AUTHORIZING EXEMPTION OF RECREATIONAL TRAIL
PARCEL FROM TOWN TAXES
RESOLUTION NO.: 346,2013
INTRODUCED BY: Mr. Tim Brewer
WHO MOVED ITS ADOPTION
SECONDED BY: Mr. John Strough
WHEREAS, the City of Glens Falls (City) has agreed to allow the Town of Queensbury
(Town) to extend a trail for passive public recreational uses on and through a certain parcel, identified
as Tax Map #315.-1-9.2, owned by the City and located within the Town of Queensbury (the City
Parcel), and
WHEREAS, extending the recreational trail through the City Parcel will enhance access for
Town residents to Hudson Pointe Park and allow the trail system to be extended in the future and
thereby provide recreational benefits to Town residents and the general public, and
WHEREAS, the Town Board has authority under Real Property Tax Law §406 to grant
exemptions from Town taxes, excluding Special District taxes, for parcels in the Town but owned by
other municipalities when such parcels are used for public recreational purposes, and
WHEREAS, the City Parcel is vacant and undeveloped and is intended to remain so after the
recreational trail is extended through it,
NOW, THEREFORE, BE IT
RESOLVED, that the Queensbury Town Board hereby exempts the City Parcel (Tax Map
#315.-1-9.2) from Town taxes, excluding Special District taxes, as long as the parcel remains owned
by the City and remains vacant, undeveloped and unused except for and subject to the License to the
Town permitting the public recreational trail to be established and maintained on it by the Town and
used by the general public, and
BE IT FURTHER,
RESOLVED, that the Town hereby agrees to pay all Special District taxes imposed on the
City Parcel or reimburse the City for such taxes during such period, and
BE IT FURTHER,
RESOLVED, that the exemption granted by this Resolution, and the Town's agreement to
pay Special District taxes on the City Parcel, shall expire immediately and automatically, without
need of further action by this Board, if the Assessor determines at any time in the future that the
City Parcel has been improved for, or is being used for, any purpose other than the public
recreational trail to be established by the Town or its current watershed use with no development,
or the License is terminated, or the City Parcel is sold, and
BE IT FURTHER,
RESOLVED, that the Town Board authorizes and directs the Town Supervisor, Town
Assessor, Town Budget Officer and/or Town Counsel to execute any required documents and take any
additional steps necessary to effectuate the approved exemption and payment of Special District taxes
on the City Parcel in accordance with the terms of this Resolution.
Duly adopted this 19'h day of August, 2013 by the following vote:
AYES: Mr. Brewer, Mr. Montesi, Mr. Metivier, Mr. Clements, Mr. Strough
NOES: None
ABSENT: None