The intent of the Board of Trustees of the Village
of Canton is to implement § 1402(3) of the New York Real
Property Tax Law providing for the voluntary termination of the Village's
status as an assessing unit, as provided in the Village Law and the
Real Property Tax Law. It is also the intent of this article to abolish
the position of Village Assessor and to terminate any and all responsibility
as provided by law for the review of the assessments of real property
located within the Village of Canton.
On or after the effective date of this article,
the Village of Canton shall cease to be an assessing unit.
The position of Assessor in the Village of Canton
is hereby abolished.
The Board of Assessment Review in the Village
of Canton is hereby abolished.
On or after the effective date of this article,
real property taxes in the Village of Canton shall be levied on a
copy of the applicable part of the assessment roll of the Town of
Canton, with the taxable status date of the Town of Canton controlling
for Village purposes.