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Village of Cuba, NY
Allegany County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of Cuba Village: Art. I, 12-8-1986 as L.L. No. 1-1987. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 180.
[Adopted 12-8-1986 by L.L. No. 1-1987]
The intent of the Board of Trustees of the Village of Cuba Village is to implement § 1402, Subdivision 3, of the Real Property Tax Law providing for the voluntary termination of the Village's status as an assessing unit, as now provided in the Village Law and the Real Property Tax Law. It is also the intent of this article to abolish the position of 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 Cuba Village.
On or after the effective date of this article, the Village of Cuba Village will cease to be an assessing unit.
The position of Assessor in the Village of Cuba Village is hereby abolished.
The Board of Assessment Review in the Village of Cuba Village is hereby abolished.
On or after the effective date of this article, taxes in the Village of Cuba Village shall be levied on a copy of the applicable part of the assessment roll of the Town of Cuba with the taxable status date of such Town of Cuba controlling for Village purposes.
Within five days of the effective date of this article, the Board of Trustees of the Village of Cuba Village shall file a copy of such Article with the Clerk and Assessor of the Town of Cuba and with the State Board of Real Property Services.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
This Article shall take effect immediately upon filing with the Secretary of State; provided, however, that such Article is subject to a permissive referendum, and the Village Clerk shall forthwith proceed to notice such fact and conduct such referendum if required by petition.[1]
[1]
Editor's Note: No petition having been filed, such chapter was deemed duly adopted on 2-8-1986.