[HISTORY: Adopted by the Board of Trustees of the Village of Lowville 10-2-1984
by L.L. No. 3-1984. Amendments noted where applicable.]
This chapter is enacted pursuant to § 1402, Subdivision 3,
of the Real Property Tax Law of the State of New York.
A.
The Village of Lowville shall cease to be an assessing
unit for the purposes of the Real Property Tax Law of the State of New York,
and Village of Lowville real property taxes shall be levied on a copy of the
part of the Town of Lowville assessment roll as applicable to the Village
of Lowville.
B.
The provisions of § 1402 of the Real Property
Tax Law of the State of New York and the applicable provisions of the Village
Law of the State of New York relating to the making and reviewing of assessments
of real property within the village shall not apply to the Village of Lowville.
