[HISTORY: Adopted by the Town Board of the Town of Waterford 2-27-2018 by L.L. No. 2-2018. Amendments noted where applicable.]
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.