Village of Naples, NY
Ontario County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Naples as indicated in article histories. Amendments noted where applicable.]
[Adopted 8-30-1984 by L.L. No. 1-1984]

§ 26-1 Legislative intent.

The intent of the Board of Trustees of the Village of Naples 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 now provided in the Village Law and the Real Property Tax Law. It is also the intent of this article to abolish the position of Village 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 Naples.

§ 26-2 Village to cease as assessing unit.

On and after the effective date of this article, the Village of Naples shall cease to be an assessing unit.

§ 26-3 Position of Assessor abolished.

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

§ 26-4 Board of Assessment Review abolished.

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

§ 26-5 Levy of real property taxes.

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

§ 26-6 Filing.

Within five days of the effective date of this article, the Board of Trustees of the Village of Naples shall file a copy of this article with the Clerk and Assessor (or Board of Assessors) of the Town of Naples and with the New York State Board of Equalization and Assessment.[1]
[1]
Editor's Note: Now the State Board of Real Property Services.

§ 26-7 When effective.

This article shall take effect immediately upon its filing with the Secretary of State; provided, however, that this article is subject to a permissive referendum and the Village Clerk shall forthwith proceed to notice such fact and shall conduct such referendum if required by petition.