[HISTORY: Adopted by the Board of Trustees of the Village of Westhampton Beach 10-1-2009 by L.L. No. 8-2009. Amendments noted where applicable.]
It is the intent of the Board of Trustees of the Village of Westhampton Beach to implement § 1402(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 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 Westhampton Beach. Enactment of this chapter will eliminate unnecessary duplication and overlap in the administration of real property tax assessment. It will also eliminate public confusion that results from maintaining a dual assessment procedure on properties within the Village.
On or after the effective date of this chapter, the Village of Westhampton Beach shall cease to be an assessing unit.
The position of Assessor (or Board of Assessors) in the Village of Westhampton Beach is hereby abolished.
The Board of Assessment Review in the Village of Westhampton Beach is hereby abolished.
On or after the effective date of this chapter, taxes in the Village of Westhampton Beach shall be levied on a copy of the applicable part of the assessment roll of the Town of Southampton, with the taxable status date of the town controlling for Village purposes.
Within five days of the effective date of this chapter, the Board of Trustees of the Village of Westhampton Beach shall file a copy of such chapter with the Clerk and Assessor (or Board of Assessors) of the Town of Southampton and with the State Board of Real Property Services.