[HISTORY: Adopted by the Town Board of the Town of Royalton
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 165.
[Adopted 5-11-2009 by L.L. No. 1-2009]
Pursuant to, and in accordance with, the provisions of Subdivision
1(b) of § 523 of the Real Property Tax Law, the Town Board
of the Town of Royalton hereby establishes a five-member Board of
Assessment Review.
The terms of office shall be five years and shall commence on
the first day of October and terminate on the 30th day of September
five years thereafter (See 11 Op. Counsel SBRPS No. 95).[1]
[1]
Editor's Note: Local Law No. 1-2009 also provided that the
terms of office of the three members of the Board of Assessment Review
who held office as of 12-31-2008 shall remain unchanged by this local
law. The term of office of one of the two additional members of the
Board of Assessment review shall commence on the day of appointment
pursuant to this local law and terminate on 9-30-2011. The term of
office of the second of the two additional members of the Board of
Assessment Review shall commence on the day of appointment pursuant
to this local law and terminate on 9-30-2014.
[Adopted 7-8-2013 by L.L. No. 1-2013]
The Town of Royalton shares an Assessor with the Town of Hartland.
Because of time constraints, the Assessor is not able to attend each
Town's Board of Assessment Review, as required by law. The Real Property
Tax Law permits towns with shared Assessors to pass a local law changing
the day for the Board of Assessment Review to hear grievances concerning
assessments.
The Town of Royalton is passing this article to change, and
does hereby change, the Town's grievance day to the Wednesday after
the fourth Tuesday in May of each calendar year. Property owners wishing
to challenge their real property assessment shall be able to file
their grievance on said day with the Town of Royalton Board of Assessment
Review pursuant to the Real Property Tax Law.
