[HISTORY: Adopted by the Town Board of the Town of North Collins as indicated in article histories. Amendments noted where applicable.]
Taxation — See Ch. 230.
Article I Assessor
Article II Meeting Dates for Board of Assessment Review
[Adopted 3-10-1971 by L.L. No. 1-1971; amended in its entirety 5-3-1995 by L.L. No. 1-1995 (Ch. 4 of the 1991 Code)]
The Town Board of the Town of North Collins, pursuant to Real Property Tax Law § 328, hereby determines that from and after the date of December 31, 1995, the elective offices of Town Assessors of the Town of North Collins shall be abolished and there shall thereafter be but one Assessor for such Town to be appointed as provided herein.
[Amended 9-6-1995 by L.L. No. 2-1995]
Commencing January 1, 1996, the Town Board shall appoint one Assessor for such Town, who shall serve for a term as set forth in New York Real Property Tax Law § 310, Subdivision 2, or any successor statute thereto. The Assessor so appointed shall receive a salary to be fixed by the Town Board, which shall be in lieu of all other compensation.
Notwithstanding any other law, any resident of the county otherwise eligible for appointment as Assessor may be appointed Assessor. Except as otherwise provided, the Assessor so appointed shall possess all of the powers conferred upon, shall be subjected to all of the obligations imposed upon and shall perform all of the duties pertaining to the office of Assessors in towns, and all references in any statutes to "the Assessor" or "the Board of Assessors" of towns shall be deemed to refer to such Assessor.
The Town Board may likewise appoint a Deputy Assessor, who shall serve at the pleasure of the Board and shall have such powers and shall perform such duties as the Town Board may determine.
Pursuant to Real Property Tax Law § 328, this article shall be subject to a referendum on petition pursuant to Municipal Home Rule Law § 24. This article shall otherwise take effect 45 days after its adoption.
Editor's Note: No valid petition requesting such referendum was filed.
[Adopted 4-19-2006 by L.L. No. 3-2006]
The State of New York has granted the governing body of an assessing unit that employs an Assessor, who is at the same time employed by another assessing unit, the power and authority to establish a date for the meetings of the Board of Assessment Review other than that provided by state law.
The Board of Assessment Review for the Town of North Collins shall meet on the first Thursday in June of each year and thereafter as may be necessary to discharge its duties.