Opn. No.

ROBERT M. LAUGHLIN, ESQ. Village Attorney, Westfield

This is in response to your recent inquiry concerning the authority of the Village of Westfield to enact a local law providing an exemption from village taxes and special ad valorem taxes for business facilities certified by the New York State Job Incentive Board.

A municipality cannot adopt a local law which is inconsistent with any general law (New York Constitution, Art. IX, § 2[c]; Municipal Home Rule Law, § 10[1]). Section 300 of the Real Property Tax Law, a general law, provides that all real property within the State shall be subject…