464 - Incorporated associations of volunteer firemen.

§  464.  Incorporated  associations of volunteer firemen. 1. Except as  othewise provided in subdivision two  of  this  section,  real  property  owned  by  an  incorporated  association  of present or former volunteer  firemen, other than a business corporation, which is  (a)  actually  and  exclusively  used  and  occupied by such incorporated association or (b)  leased to the city, town, village or fire district  in  which  the  real  property is located and is actually and exclusively used and occupied by  such  city,  town, village or fire district for fire department purposes  or for the social and recreational use of the firemen and  residents  of  the  city,  town,  village or fire district, provided the rent under any  such lease does not exceed  the  amount  of  carrying,  maintenance  and  depreciation  charges  or (c) leased to the school district in which the  real property is located  and  is  actually  and  exclusively  used  and  occupied  by such school district for school district purposes, provided  the rent under any such lease does not exceed the  amount  of  carrying,  maintenance and depreciation charges, shall be exempt from taxation, but  the  total  amount  of the exemption to any one incorporated association  shall not exceed twenty thousand dollars.    2. Notwithstanding the provisions of subdivision one of this  section,  real  property  owned  by an incorporated volunteer fire company or fire  department created for the purpose of furnishing fire  protection  which  is  (a)  actually and exclusively used and occupied by such fire company  or fire department for public purposes or (b) leased to the city,  town,  village  or  fire  district in which the real property is located and is  actually and exclusively used and occupied by such city,  town,  village  or  fire district for governmental purposes including but not limited to  the social and recreational use of the  firemen  and  residents  of  the  city,  town,  village  or fire district provided the rent under any such  lease  does  not  exceed  the  amount  of  carrying,   maintenance   and  depreciation  charges  or (c) leased to the school district in which the  real property is located  and  is  actually  and  exclusively  used  and  occupied  by such school district for school district purposes, provided  the rent under any such lease does not exceed the  amount  of  carrying,  maintenance  and depreciation charges, shall be exempt from taxation and  exempt from special ad valorem levies and  special  assessments  to  the  extent  provided  in section four hundred ninety of this chapter. In the  event that not all of the real property shall be used and  occupied  for  such purposes then exemption of the portion not so used shall be limited  to the exemption provided in subdivision one of this section.    3. The term "public purpose", as used in this section, shall mean land  and buildings, or portions thereof, used for    (a)  housing,  storage, repair and testing of fire department vehicles  and of  equipment,  appliances,  devices,  tools,  protective  clothing,  uniforms and supplies,    (b) receipt and dispatch of alarms,    (c) training, drills and instruction,    (d) generators, lockers, showers, custodial quarters,    (e) offices, company meetings, ready room,    (f)  social  and  recreational use, other than for income producing or  business purposes, of both the firemen and residents of the city,  town,  village or fire district in which the real property is located.