[HISTORY: Adopted by the Board of Trustees 1-9-1989 by L.L. No. 1-1989.
Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 115.
The intent of the Board of Trustees is to implement New York State Real
Property Tax Law § 1402(3) providing for the voluntary termination
of the Village's status as an assessing unit, as now provided in the New York
State Village Law and the New York State 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.
On or after the effective date of this chapter, the Village shall cease
to be an assessing unit.
The position of Assessor in the Village is hereby abolished.
The Board of Assessment Review in the Village is hereby abolished.
On or after the effective date of this chapter, taxes in the Village
shall be levied on a copy of the applicable part of the assessment roll of
the County of Nassau with the taxable status date of such County controlling
for Village purposes.
Within 5 days of the effective date of this chapter, the Board of Trustees
shall file a copy of such chapter with the Clerk and Assessor (or Board of
Assessors) of the County of Nassau and with the State Board of Real Property
Services.
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. This chapter
shall remain in full force and effect unless and until rescinded by enactment
of a subsequent local law under New York State Real Property Tax Law § 1402(3),
as may be amended from time to time, subject to the referendum and notice
provisions set forth therein.
