[Adopted 6-18-1987 by L.L. No. 7-1987]
The intent of the Board of Trustees of the Village of West Carthage
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 to terminate any and all responsibility as provided by law for the review
of the assessments of real property located within the Village of West Carthage.[1]
On or after the effective date of this article, the Village of West
Carthage shall cease to be an assessing unit.
The Board of Assessment Review in the Village of West Carthage is hereby
abolished.
On or after the effective date of this article, taxes in the Village
of West Carthage shall be levied on a copy of the applicable part of the assessment
roll of the Town of Champion, with the taxable status date of such town controlling
for Village purposes.
Within five days of the effective date of this article, the Board of
Trustees of the Village of West Carthage shall file a copy of such local law
with the Clerk and Assessor of the Town of Champion and with the State Board
of Equalization and Assessment.[1]
[1]
Editor's Note: Pursuant to an amendment by L. 1994, c. 385, the State
Board of Equalization and Assessment is now referred to as the "State Board
of Real Property Services."
