[HISTORY: Adopted by the Board of Trustees of the Village of Poquott
by L.L. No. 3-1991; amended in its entirety at time of adoption
of Code (see Ch. 1, General Provisions, Art. I). Subsequent amendments noted
where applicable.]
The intent of the Board of Trustees of the Village of Poquott 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 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 (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 Poquott.
On or after the effective date of this chapter, the Village of Poquott
shall cease to be an assessing unit.
The position of Assessor in the Village of Poquott is hereby abolished.
The Board of Assessment Review in the Village of Poquott is hereby abolished.
On or after the effective date of this chapter, taxes in the Village
of Poquott shall be levied on a copy of the applicable part of the assessment
roll of the Town of Brookhaven and with the taxable status date of such town
controlling for Village purposes.
