[HISTORY: Adopted by the Board of Trustees
of the Village of Fairport 8-9-1993 by L.L. No. 3-1993 (Ch. 37A of the 1968 Code).[1] Amendments noted where applicable.]
GENERAL REFERENCES
Taxation— See Ch. 470.
[1]
Editor's Note: This local law was subject
to a permissive referendum. No valid petition requesting such referendum
was filed as of 9-8-1993.
The title of this chapter shall be "Real Property
Tax Assessment."
The Village of Fairport is entirely located
within the Town of Perinton, County of Monroe and State of New York.
The Town of Perinton and Village of Fairport presently maintain separate,
distinct but duplicate tax assessment rolls. Real Property Tax Law
§ 1402, Subdivision 3(a), permits a village to elect to
cease being an assessing unit and, if so, village taxes are levied
upon a copy of the town tax roll. The benefits of adopting such a
procedure are the elimination of time and resources spent by the village
for the annual preparation and defense of village tax assessments,
elimination of any grievance procedures with respect to village tax
assessments, since these would now be administered by the Town Assessor,
and elimination of duplication in maintaining two separate and distinct
duplicate tax rolls.
The Village of Fairport shall cease to be an
assessing unit and the taxes for the Village of Fairport shall hereafter
be levied on that part of the assessment roll of the Town of Perinton
pertaining to real property located within the Village of Fairport.
Upon receipt of the notice of the enactment
of this chapter, the Assessor of the Town of Perinton shall implement
same in accordance with Real Property Tax Law § 1402, Subdivision
3(c).
This chapter shall remain in full force and
effect unless rescinded by a subsequent local law, which shall be
subject to the same referendum and notice provisions as required for
the adoption of this chapter.
The provisions of this chapter shall not affect
or impair any act done, offense committed or right accruing, accrued
or acquired or liability or penalty, forfeiture or punishment incurred
prior to the time this chapter takes effect, but the same may be enjoyed,
asserted, enforced, prosecuted or inflicted as fully and to the extent
as if such local law had not been enacted.
