The intent of the Board of Trustees of the Village
of Athens 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 (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
Athens.
On or after the effective date of this chapter,
the Village of Athens shall cease to be an assessing unit.
The position of Assessor in the Village of Athens
is hereby abolished.
The Board of Assessment Review in the Village
of Athens is hereby abolished.
On or after the effective date of this chapter,
taxes in the Village of Athens shall be levied on a copy of the applicable
part of the assessment roll of the Town of Athens and 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 Athens shall file
a copy of such chapter with the Clerk and Assessor (or Board of Assessors)
of the Town of Athens and with the State Board of Equalization and
Assessment.
This chapter shall take effect immediately upon
filing with the Secretary of State; provided, however, that such chapter
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.