[Adopted 4-16-1984 by L.L. No. 2-1984]
The intent of the Board of Trustees of the Village of Perry 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 article to abolish the position of Assessor and/or Board
of Assessors 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 Perry.
On or after the effective date of this article, the Village of Perry
shall cease to be an assessing unit.
The position of Assessor and the Board of Assessors in the Village of
Perry are hereby abolished.
The Board of Assessment Review in the Village of Perry is hereby abolished.
The Village of Perry is located in the Towns of Perry and Castile. On
or after the effective date of this article, taxes in the Village of Perry
shall be levied on a copy of the applicable part of the assessment rolls of
the Town of Perry and the Town of Castile with the taxable status date of
such towns controlling for Village purposes.
Within five days of the effective date of this article, the Board of
Trustees of the Village of Perry shall file a copy of such article with the
Clerk and Board of Assessors of the Town of Perry, with the Clerk and Assessor
of the Town of Castile, and with the State Board of Equalization and Assessment.
This article shall take effect immediately upon filing with the Secretary
of State; provided, however, that such article is subject to a permissive
referendum and the Village Clerk shall forthwith proceed to notice such fact
and conduct such referendum if required by petition.