ARTICLE IAssessing Unit (§ 3-1 — § 3-3)
§ 3-1Legislative findings and intent.
§ 3-2Termination of village as assessment
§ 3-3Adoption of town assessment roll.
Section 1402, Subdivision 3(a), of the State of New York Real Property Tax Law authorizes a village to enact a local law subject to permissive referendum to cease to be an assessing unit. Following the termination of the village assessing unit, the village taxes are thereafter levied on a copy of the part of the town assessment roll applicable to the village. The Village Board of Trustees has determined that the preparation of a separate assessment roll for the Village of Woodridge serves no functional purpose and that by adopting the relevant portion of the Town of Fallsburg assessment for the Village of Woodridge substantial savings to the village will result.
Upon the expiration of thirty (30) days after the adoption of this Article or, if this Article is submitted for approval by the electors of the Village of Woodridge, upon approval of such Article, the Village of Woodridge shall cease to be an assessing unit.
Following the enactment of this Article, Village of Woodridge taxes shall be levied on the appropriate part of a copy of the Town of Fallsburg assessment roll. Within five (5) days after the date this Article takes effect, the Board of Trustees shall file a copy of this Article with the Clerk and the Assessor of the Town of Fallsburg. Following receipt of the notice of the enactment of this Article, the Assessor of the Town of Fallsburg shall thereafter annually prepare a copy of that part of the final Town of Fallsburg assessment roll applicable to the Village of Woodridge, which copy shall conform to the applicable part of the Town of Fallsburg assessment roll. The taxable status date of the Town of Fallsburg shall control for village purposes. The Town of Fallsburg Assessor shall deliver such copy of the assessment roll to the Board of Trustees of the Village of Woodridge no later than five (5) days after the completion and filing of the final Town of Fallsburg assessment roll. The expense of preparing and furnishing such duplicate part of the Town of Fallsburg assessment roll shall be a Village of Woodridge charge to be raised and collected as are all other village charges.