[HISTORY: Adopted by the Town Board of the Town of Martinsburg
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 200.
[Adopted 6-17-1998 by L.L. No. 2-1998]
The Town Board of the Town of Martinsburg, pursuant to the authority
granted it under § 328 of the Real Property Tax Law and
Articles 2 and 3 of the Municipal Home Rule Law of the State of New
York, hereby enacts as follows.
The Town Board of the Town of Martinsburg has determined that
although it had formerly exercised the option to retain elective assessors
in accordance with the provisions of former § 1556 of the
Real Property Tax Law,[1] it now wishes to exercise its option to change to a single
appointed assessor, pursuant to Real Property Tax Law § 328.
The Town Board finds that with the increasing complexity of real property
tax assessment and the training required, it is difficult for elected
officers to keep current on all necessary training. It is believed
that a single appointed assessor will have a higher degree of training
and education consistent with the needs of the position.
[1]
Editor's Note: Former § 1556 was repealed by L.
1984, c. 472, § 7, effective 7-20-1984.
The Town Board of the Town of Martinsburg hereby declares that
from and after December 31, 1999, there shall be but one assessor
for the Town of Martinsburg, who shall be appointed as provided in
§ 310 of the Real Property Tax Law of the State of New York.
[Adopted 6-20-2001 by L.L. No. 2-2001; amended in its entirety 3-15-2017 by L.L. No. 1-2017]
The Town Board of the Town of Martinsburg, pursuant to the authority
granted it under § 512 of the Real Property Tax Law and
§§ 10 and 20 of the Municipal Home Rule Law, hereby
enacts as follows.
The Town Board of the Town of Martinsburg has appointed a single,
sole assessor for the Town of Martinsburg. Previously, to accommodate
the schedule of the previous single sole assessor, Grievance Day was
changed from the first Friday after the fourth Tuesday in May. However,
this conflicts with Memorial Day weekend. It is the purpose of this
article to change Grievance Day to the first Tuesday after the fourth
Tuesday in May.
The Town Board of the Town of Martinsburg hereby enacts as follows:
commencing with May 2017, the day for presentment of complaints to
the Board of Assessment Review in the Town of Martinsburg and for
hearings on such complaints shall begin on the first Tuesday after
the fourth Tuesday of May for that year and each year thereafter in
accordance with § 512 of the Real Property Tax Law.
