[HISTORY: Adopted by the Town Board of the Town of Delaware as indicated in article histories. Amendments noted where applicable.]
Article I Assessor
Article II Board of Assessment Review
[Adopted 5-14-2012 by L.L. No. 1-2012]
This article shall be known and may be cited as the "Sole Assessor Conversion Law of the Town of Delaware."
It is the purpose of this article to abolish the existing three-member Board of Assessors of the Town of Delaware and replace it with a single appointed Assessor to be appointed pursuant to Real Property Tax Law § 310.
This article is adopted pursuant to Real Property Tax Law § 328, which authorizes the Town Board, at its discretion, to adopt a local law, not subject to referendum, providing that from and after a date certain there shall be but one Assessor to be appointed as provided in Real Property Tax Law § 310.
The offices of the three elected Assessors, as previously established and continued by the Town of Delaware, are hereby abolished and the terms of office of each of the three elected Assessors shall terminate on December 31 of the year in which this article shall take effect.
In place and stead of the three elected Assessors, the Town of Delaware shall have one sole Assessor to be appointed by the Town Board of the Town of Delaware.
The office of sole appointed Assessor of the Town of Delaware shall be filled for the remainder of the six-year term of office that commenced on October 1, 2007 and ends on September 30, 2013, consistent with Real Property Tax Law § 310.
Pursuant to Real Property Tax Law § 328, the Town Board of the Town of Delaware has elected not to adopt this article subject to either mandatory or permissive referendum and to instead adopt it not subject to any manner of referendum whatsoever.
All other local laws and ordinances of the Town of Delaware that are inconsistent with the provisions of this article are hereby repealed; provided, however, that such repeal shall only be to the extent of any such inconsistency, and in all other respects this article shall be in addition to such other local laws or ordinances regulating and governing the subject matter covered by this article.
This article shall take effect immediately upon filing in the office of the Secretary of State and, pursuant to Real Property Tax Law § 328, the term of office of all three elected Assessors of the Town of Delaware shall terminate on December 31, 2012.
[Adopted 2-20-2013 by L.L. No. 1-2013]
This article is adopted for the purpose of increasing the number of members of the Board of Assessment Review of the Town of Delaware from three members to five members pursuant to Real Property Tax Law § 523(1)(a).
The membership of the Board of Assessment Review of the Town of Delaware is hereby increased from three members to five members. The new members shall be assigned terms not coinciding with the terms of the existing members.