[HISTORY: Adopted by the Board of Trustees of the Village
of Walton as indicated in article histories. Amendments noted where
applicable.]
[Adopted 3-5-1984 by L.L.
No. 4-1984 (Ch. 7 of the 1973 Code)]
The intent of the Board of Trustees of the Village of Walton
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 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 Walton.
On or after the effective date of this chapter, the Village
of Walton shall cease to be an assessing unit.
The position of Assessor in the Village of Walton is hereby
abolished.
The Board of Assessment Review in the Village of Walton is hereby
abolished.
On or after the effective date of this chapter, taxes in the
Village of Walton shall be levied on a copy of the applicable part
of the assessment roll of the Town of Walton, with the taxable status
date of such town controlling for Village purposes.
Within five days of the effective date of this chapter, the
Board of Trustees of the Village of Walton shall file a copy of such
chapter with the Clerk-Treasurer and Assessor of the Town of Walton
and with the State Board of Equalization and Assessment.
This local law shall take effect immediately upon filing with
the Secretary of State; provided, however, that such local law is
subject to a permissive referendum, and the Village Clerk-Treasurer
shall forthwith proceed to notice such fact and conduct such referendum
if required by petition.[1]
[1]
Editor's Note: Since no valid petition requesting such
referendum was filed, this chapter was deemed duly adopted 3-5-1984.
