[HISTORY: Adopted by the Board of Trustees of the Village of Pittsford as indicated in article histories. Amendments noted where applicable.]
Taxation — See Ch. 184.
Article I Termination of Status as Assessing Unit
[Adopted 4-12-2011 by L.L. No. 4-2011]
The intent of the Board of Trustees of the Village of Pittsford is to implement § 1402(3) of the 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 Assessor to terminate any and all responsibility as provided by law for the review of the assessments of real property located within the Village of Pittsford.
On or after the effective date of this article, the Village of Pittsford shall cease to be an assessing unit.
The position of Assessor in the Village of Pittsford is hereby abolished.
The Board of Assessment Review in the Village of Pittsford is hereby abolished.
On or after the effective date of this article, taxes in the Village of Pittsford shall be levied on a copy of the applicable part of the assessment roll of the Town of Pittsford with the taxable status date of such Town controlling for Village purposes.
Within five days of the effective date of this article, the Board of Trustees of the Village of Pittsford shall file a copy of such article with the Town Clerk and the Town Assessor of the Town of Pittsford the New York State Commissioner of Taxation and the State Board of Real Property Services.
This article shall take effect immediately upon filing with the Secretary of State, provided, however, that such local law 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.