[Adopted 5-28-2002 by L.L. No. 6-2002 (Ch. 50B, Art. VI, of the 1965 Code)]
Where real property is income-producing property, the owner shall be required to submit annually to the Village Assessor, not later than the first day of September, a statement of all income derived from and all expenses attributed to the operation of such property as follows:
A. 
Where the owner's books and records reflecting the operation of the property are maintained on a calendar-year basis, the statement shall be for the calendar year preceding the date on which the statement shall be filed.
B. 
Where the owner's books and records reflecting the operation of the property are maintained on a fiscal-year basis for federal income tax purposes, the statement shall be for the last fiscal year concluded as of the first day of August preceding the date on which the statement shall be filed.
C. 
Notwithstanding the provisions of Subsections A and B of this section, where the owner of the property has not operated the property and is without knowledge of the income and expenses of the operation of the property for a consecutive twelve-month period concluded as of the first day of August preceding the date on which the statement shall be filed, then the statement shall be for the period of ownership.
D. 
The Village Assessor may for good cause shown extend the time for filing an income and expense statement by a period not to exceed 30 days.
Such statements shall contain the following declaration: "I certify that all information contained in this statement is true and correct to the best of my knowledge and belief. I understand that the willful making of any false statement of material fact herein will subject me to the provisions of law relevant to the making of false instruments and will render this statement null and void."
The form on which such statement shall be submitted shall be prepared by the Village Assessor, and copies of such form shall be made available at the Village offices in the Village of Sleepy Hollow.