[HISTORY: Adopted by the Village Board of the Village of
Churchville 1-18-2000 by L.L. No.
2-2000 (Ch. 3 of the 1984 Code). Amendments noted
where applicable.]
The intent of the Village Board of the Village of Churchville
is to implement § 1402, Subsection 3, of the Real Property
Tax Law, which provides 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 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 Churchville.
On or after the effective date of this chapter, the Village
of Churchville shall cease to be an assessing unit.
The position of Assessor in the Village of Churchville is hereby
abolished.
The Board of Assessment Review in the Village of Churchville
is hereby abolished.
On or after the effective date of this chapter, taxes in the
Village of Churchville shall be levied on a copy of the applicable
part of the assessment roll of the Town of Riga, with the taxable
status date of such town controlling for Village purposes.[1]
