Village of Lancaster, NY
Erie County
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Table of Contents
Table of Contents
Public Documents
[HISTORY: Adopted by the Board of Trustees of the Village of Lancaster 10-30-1989 by L.L. No. 5-1989 (Ch. 141 of the 1976 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 305.

§ 5-1 Legislative intent.

The intent of the Board of Trustees of the Village of Lancaster is 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 in 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 Lancaster.

§ 5-2 Cessation of assessing unit.

On or after the effective date of this chapter, the Village of Lancaster shall cease to be an assessing unit.

§ 5-3 Abolishment of Assessor position.

The position of Assessor in the Village of Lancaster is hereby abolished.

§ 5-4 Abolishment of Board of Assessment Review.

The Board of Assessment Review in the Village of Lancaster is hereby abolished.

§ 5-5 Adoption of town roll.

On or after the effective date of this chapter, taxes in the Village of Lancaster shall be levied on a copy of the applicable part of the assessment roll of the Town of Lancaster with the taxable status date of such town controlling for Village purposes.

§ 5-6 Filing with town.

Within five days of the effective date of this chapter, the Board of Trustees of the Village of Lancaster shall file a copy of such chapter with the Clerk and Assessor of the Town of Lancaster and with the State Board of Equalization and Assessment.

§ 5-7 Filing; referendum.

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.[1]
[1]
Editor's Note: No petition to require a permissive referendum was filed.