[HISTORY: Adopted by the Town Board of the
Town of Seneca Falls 10-1-2013 by L.L. No. 3-2014. Amendments noted where applicable.]
This article is enacted pursuant to § 579
of the Real Property Tax Law.
The Supervisor of the Town of Seneca Falls is
hereby empowered to enter into an agreement with the Town of Fayette
pursuant to § 576 of the Real Property Tax Law, providing
that one Assessor shall be appointed to hold the office of Assessor
in all the participating assessing units in the coordinated assessment
program.
Such a cooperative assessment agreement shall
provide that, effective no later than 60 days after the date on which
the agreement is effective, the same individual shall be appointed
to hold the office of Assessor in all of the assessing units participating
in this agreement and further that the appointment of the Assessor
must be approved by a majority of each participating assessing unit's
town boards. In addition, the agreement shall provide for the compensation
of the Assessor and for the allocation of expenses among the participating
assessing units.
Upon the expiration of the term of the appointed
Assessor, or in the event that the Assessor so appointed resigns or
is otherwise unable to remain in office, one individual shall be appointed
to succeed him or her in all the participating assessing units.
Effective with the first assessment roll produced
in cooperation with the other participating assessing units in the
coordinated assessment program, all real property shall be assessed
at the same uniform percentage of value in each assessing unit participating
in the coordinated assessment program throughout the term of this
cooperative assessment agreement.
The dates applicable to the assessment process
in each participating assessing unit, including taxable status date
and the dates for the filing of the tentative and the final assessment
rolls, shall be the same for each assessing unit participating in
this coordinated assessment program.
