[HISTORY: Adopted by the Board of Trustees of the Village of Perry as indicated in article histories. Amendments noted where applicable.]
Taxation — See Ch. 384.
Article I Termination of Status as Assessing Unit
[Adopted 4-16-1984 by L.L. No. 2-1984]
The intent of the Board of Trustees of the Village of Perry is to implement § 1402, Subdivision 3 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 article to abolish the position of Assessor and/or Board of Assessors 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 Perry.
On or after the effective date of this article, the Village of Perry shall cease to be an assessing unit.
The position of Assessor and the Board of Assessors in the Village of Perry are hereby abolished.
The Board of Assessment Review in the Village of Perry is hereby abolished.
The Village of Perry is located in the Towns of Perry and Castile. On or after the effective date of this article, taxes in the Village of Perry shall be levied on a copy of the applicable part of the assessment rolls of the Town of Perry and the Town of Castile with the taxable status date of such towns controlling for Village purposes.
Within five days of the effective date of this article, the Board of Trustees of the Village of Perry shall file a copy of such article with the Clerk and Board of Assessors of the Town of Perry, with the Clerk and Assessor of the Town of Castile, and with the State Board of Equalization and Assessment.
Editor's Note: Now the State Board of Real Property Services.
This article shall take effect immediately upon filing with the Secretary of State; provided, however, that such article 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.
Editor's Note: No petition having been filed, L.L. No. 2-1984 went into effect upon filing with the Secretary of State.