This chapter shall be known and may hereinafter be referred
to and cited as the "Board of Assessment Review Meetings Local Law
of the Town of Waterford."
The Town of Waterford currently employs a part-time sole Assessor
who is in the simultaneous employ of two other assessing units of
the state of New York. Unless changed by local law, § 512
of the Real Property Tax Law ("RPTL") provides that the Board of Assessment
Review in each assessing unit in the state of New York is required
to meet to hear complaints in relation to assessments commencing on
the fourth Tuesday of May each year. The Town of Waterford deems it
desirable that the Assessor attend the meetings of the Town's
Board of Assessment Review and this is impossible if meetings are
all scheduled on the same date. Therefore, it is the purpose and intent
of this chapter to establish an alternate date for meetings of the
Town's Board of Assessment Review so as to allow the assessor
to be present for such meetings on that date.
This chapter is enacted in accordance with provisions of Subdivision
1-a of § 512 of the RPTL which provides that the governing
body of an assessing unit which employs an assessor who is at the
same time employed by another assessing unit may adopt a local law
establishing a date for the meetings of its Board of Assessment Review
which is other than the fourth Tuesday in May and no later than the
second Tuesday in June.
Pursuant to the authority granted in Subdivision 1-a of § 512
of the RPTL, the Town Board of the Town of Waterford hereby provides
that from and after the effective date of this chapter, the meeting
of the Town's Board of Assessment Review shall take place on
the Thursday following the fourth Tuesday in May, for the purpose
of hearing complaints in relation to assessments.
This chapter shall take effect immediately upon filing in the
Office of the Secretary of State.