[HISTORY: Adopted by the Board of Trustees of the Village
of Hilton as indicated in article histories. Amendments noted where
applicable.]
GENERAL REFERENCES
Taxation — See Ch. 237.
[Adopted 1-8-1996 by L.L. No. 1-1996]
The intent of the Board of Trustees of the Village of Hilton
is to implement Section 1402(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 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 Hilton.
On or after the effective date of this article, the Village
of Hilton shall cease to be an assessing unit.
The position of Assessor in the Village of Hilton is hereby
abolished.
The Board of Assessment Review in the Village of Hilton is hereby
abolished.
On or after the effective date of this article, taxes in the
Village of Hilton shall be levied on a copy of the applicable part
of the assessment roll of the Town of Parma 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 Hilton shall file a copy of such
local law with the Clerk and Assessor (or Board of Assessors) of the
Town of Parma and with the State Board of Equalization and Assessment.[1]
[1]
Editor's Note: The State Board of Equalization and Assessment
was changed to the State Board of Real Property Tax Services; and
subsequently, in 2010, most references in the Real Property Tax Law
were revised to refer to the Commissioner of Taxation and Finance.
Nothing herein shall affect or limit the authority of the Village
of Hilton to establish whatever exemption policy is available to it
as a Village or municipal corporation.
This article shall take effect February 9, 1996, and upon filing
with the Secretary of State.
