479 - Fallout shelter facilities.

§ 479.  Fallout shelter facilities. 1.  Any real property constructed,  altered  or  improved  as  or  to  include  a  fallout  shelter facility  complying with the provisions of the New York  state  defense  emergency  act  and  the  plan,  regulations  and orders of the state civil defense  commission promulgated thereunder shall be exempt from taxation and from  special ad valorem levies and special assessments to the extent that the  increase in the value of  the  real  property  is  attributable  to  the  fallout  shelter facility, within the limits provided by subdivision two  hereof.    2.  No exemption from taxation, special ad  valorem  levy  or  special  assessments  shall  be  allowed  in  an  amount greater than one hundred  dollars multiplied by the number of occupants which such fallout shelter  facility is designed  to  accommodate  in  accordance  with  such  plan,  regulations and orders of the state civil defense commission.