Village of Mill Neck, NY
Nassau County
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Table of Contents
Table of Contents
[Adopted 7-9-2013 by L.L. No. 3-2013]
It is the intent of the Board of Trustees of the Village of Mill Neck to adopt and implement § 1402, Subdivision 3, of the Real Property Tax Law to provide for the voluntary termination of the Village's status as an assessing unit, as authorized by the Village Law and the Real Property Tax Law. It is also the intent of this article to abolish the position of Board of Assessors and the Board of Assessment Review 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 Mill Neck. It is the further intent of this article to allow the Board of Trustees by resolution to combine Nassau County Assessment Classes into one or more classes for Village tax levy purposes and to preserve the right to resume status as an assessing unit in the future, in the manner provided by law.
On and after the effective date of this article, the Village of Mill Neck shall cease to be an assessing unit. The Village reserves the right to resume status as an assessing unit in the future in the manner provided by law.
The Board of Assessors in the Village is hereby abolished.
The Board of Assessment Review in the Village is hereby abolished.
On or after the effective date of this article, real estate taxes in the Village of Mill Neck shall be levied on properties within the Village on the applicable portion of the assessment roll of the County of Nassau with the taxable status date of Nassau County controlling for Village assessment purposes.
Within five days of the effective date of this article, the Board of Trustees shall file a copy of this article with the Nassau County Clerk and the Board of Assessors of the County of Nassau and with the New York State Board of Real Property Services.
This article shall take effect immediately upon filing with the Secretary of State; provided, however, it is subject to a permissive referendum and the Village Clerk is directed to give the required notice and conduct such referendum, if required by petition as provided by law.
The Board of Trustees is authorized, by resolution to combine Nassau County assessment classes into one or more classes for Village tax levy purposes.