[HISTORY: Adopted by the Board of Trustees of the Village of Oxford 8-20-1985
as L.L. No. 2-1985. Amendments noted where applicable.]
The intent of the Board of Trustees of the Village of Oxford is to implement
§ 1402, Subdivision 3a, 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 chapter 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 Oxford.
On or after the effective date of this chapter, the Village of Oxford
shall cease to be an assessing unit.
The position of Assessor in the Village of Oxford is hereby abolished.
The Board of Assessment Review in the Village of Oxford is hereby abolished.
On or after the effective date of this chapter, taxes in the Village
of Oxford shall be levied on a copy of the applicable part of the assessment
roll of the Town of Oxford with the taxable status date of such town controlling
for village purposes.
Within five days of the effective date of this chapter, the Board of
Trustees of the Village of Oxford shall file a copy of such chapter with the
Clerk and Assessor of the Town of Oxford and with the State Board of Equalization
and Assessment.
This chapter shall take effect immediately upon filing with the Secretary
of State; provided, however, that such chapter 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 valid petition for referendum was filed.
