[HISTORY: Adopted by the Board of Trustees of the Village of Montour Falls 9-17-2007 by L.L. No. 6-2007.[1] Amendments noted where applicable.]
[1]
Editor's Note: This local law was subject to permissive referendum, but no petition requesting such referendum was filed as of 10-31-2007.
The intent of the Board of Trustees of the Village of Montour Falls 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 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 Montour Falls.
On or after the effective date of this chapter, the Village of Montour Falls shall cease to be an assessing unit.
The position of Assessor in the Village of Montour Falls is hereby abolished.
The Board of Assessment Review in the Village of Montour Falls is hereby abolished.
On or after the effective date of this chapter, taxes in the Village of Montour Falls shall be levied on a copy of the applicable part of the assessment roll of the Towns of Dix and Montour with the taxable status date of such towns controlling for Village purposes.
Within five days of the effective date of this chapter, the Board of Trustees of the Village of Montour Falls shall file a copy of such chapter with the Clerk and Assessor of the Towns of Dix and Montour and with the State Board of Real Property Services.
This chapter shall take effect immediately upon filing with the Secretary of State; provided, however, that such local law 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.