[HISTORY: Adopted by the Board of Trustees of the Village of Spencerport 11-6-1996 by L.L. No. 6-1996 (Ch. 4 of the 1988 Code). Amendments noted where applicable.]
Taxation — See Ch. 285.
Editor's Note: This local law was subject to permissive referendum, and no valid petition requesting such referendum was filed as of 12-6-1996 in accordance with the applicable provisions of law.
The intent of the Board of Trustees of the Village of Spencerport is to implement § 1402, Subdivision 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 chapter to abolish the position of Assessor 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 Spencerport.
On or after the effective date of this chapter, the Village of Spencerport shall cease to be an assessing unit.
The position of Assessor in the Village of Spencerport is hereby abolished.
The Board of Assessment Review in the Village of Spencerport is hereby abolished.
On or after the effective date of this chapter, taxes in the Village of Spencerport shall be levied on a copy of the applicable part of the assessment roll of the Town of Ogden with the taxable status date of such town controlling for Village purposes.
Within five days of the effective date of this chapter, the Board of Trustees of the Village of Spencerport shall file a copy of such chapter with the Clerk and Assessor of the Town of Ogden and with the State Board of Real Property Services.