[HISTORY: Adopted by the Board of Trustees of the Village of Maybrook: Art. I, 11-8-1993 as L.L. No. 5-1993. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 179.
[Adopted 11-8-1993 as L.L. No. 5-1993[1]]
[1]
Editor's Note: This local law was subject to a permissive referendum, but no valid petition for such was filed as of 12-24-1993. This local law also superseded former Ch. 9, Assessment Review, Board of, adopted 4-23-1979 as L.L. No. 2-1979 as Ch. 9 of the 1979 Municipal Code.
The intent of the Board of Trustees of the Village of Maybrook 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 Maybrook.
The Village of Maybrook shall cease to be an assessing unit.
The position of Assessor in the Village of Maybrook is hereby abolished.
The Board of Assessment Review in the Village of Maybrook is hereby abolished.
Taxes in the Village of Maybrook shall be levied on a copy of the applicable part of the assessment of the Towns of Montgomery and Hamptonburgh with taxable status date of such towns controlling for Village purposes.
The Village Clerk of the Village of Maybrook shall file a copy of this article with the Clerk and Assessor of the Towns of Montgomery and Hamptonburgh and with the State Board of Equalization and Assessment.
Upon receipt of the notice of the enactment of this article, the Assessors of the applicable Towns of Montgomery and Hamptonburgh shall thereafter annually prepare a copy of that part of the final town assessment roll applicable to the Village, which copy shall conform to the applicable part of the town assessment roll, and assessments made or approved by the State Board of Equalization and Assessment for the Village portion of the town assessment roll, pursuant to Title 2-A and 2-B of Article 4, Title 2 of Article 5 and Article 6 of the Real Property Tax Law, shall be the assessments for Village purposes. The taxable status date of the town shall control for Village purposes. The Town Assessor shall deliver such copy to the Board of Trustees of the Village no later than five days after the completion and filing of the final town assessment roll. The expense of preparing and furnishing such duplicate part of the town assessment roll shall be a Village charge to be raised and collected as are other Village charges. In lieu of the duplicate copy of the appropriate part of the town assessment roll, upon agreement between the Town Assessor and the Village Board of Trustees, the Assessor may provide a data file, as that term is defined in § 1581 of the Real Property Tax Law, and a summary of the information contained therein, including the number of parcels and the total assessed value thereof.
The Board of Trustees shall annually secure from the State Board of Equalization and Assessment a statement of the latest state equalization rates established by such Board. The Board of Trustees shall determine the full valuation of the real property of each part of the towns included in such Village by dividing the total assessed valuation of the real property in the appropriate part of each town by the state equalization rate established for such town. The state equalization rate to be furnished by the State Board of Equalization and Assessment shall be the rate established by the Board for the assessment roll on which Village taxes are to be levied. When no state equalization rate has been established for such roll, the rate to be furnished shall be the rate established for the assessment roll immediately preceding the roll on which taxes are to be levied; provided, however, that where a change in the level of assessment has occurred between such preceding roll and the roll on which taxes are to be levied, a special equalization rate shall be established. The Board of Trustees shall also determine what proportion of the tax to be levied in the Village shall be levied upon each part of a town included in such Village by dividing the sum of the full valuation of taxable real property in the appropriate part of each town by the total full valuation of real property in the Village. Such proportions shall be expressed to the nearest exact ten thousandths, and the Board of Trustees shall levy such a proportion of any tax to be raised in the Village during the current fiscal year upon each part of a town included in such Village as shall have been determined by the Board of Trustees. A new proportion shall be determined for each fiscal year thereafter by the Board of Trustees in accordance with the provisions of this section by the use of the latest state equalization rates.