[HISTORY: Adopted by the Board of Trustees of the Village
of Walden as indicated in article histories. Amendments noted where
applicable.]
GENERAL REFERENCES
Taxation — See Ch. 267.
[Adopted 9-14-1993 by L.L. No. 5-1993[1] (Ch. 13, Art. I of the 1982 Code)]
[1]
Editor’s Note: This local law was subject to a permissive
referendum and no valid petition requesting such referendum was filed
as of 10-14-1993.
The intent of the Board of Trustees of the Village of Walden
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 article 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 Walden.
On or after the effective date of this article, the Village
of Walden shall cease to be an assessing unit.
The position of Assessor in the Village of Walden is hereby
abolished.
The Board of Assessment Review in the Village of Walden is hereby
abolished.
On or after the effective date of this article, taxes in the
Village of Walden shall be levied on a copy of the applicable part
of the assessment roll of the Town of Montgomery with the taxable
status date of such town controlling for Village purposes.
Within five days of the effective date of this article, the
Board of Trustees of the Village of Walden shall file a copy of such
article with the Clerk and Assessor of the Town of Montgomery and
with the State Board of Equalization and Assessment.
