§ 92-6. Determination by Assessors.

The Assessors shall consider the application for such exemption and, if the same is in order, shall determine the assessed value of such exemption in accordance with the above-mentioned certificate of eligibility, issued pursuant to § 120 of the Commerce Law of the State of New York, and enter such value on the exempt portion of the assessment roll. The eligible business facility shall then be exempt to the extent provided by this article from taxes commencing with the assessment roll prepared on the next-following taxable-status date.