[HISTORY: Adopted by the Board of Trustees of the Village of East
Aurora 4-15-1985 by L.L. No. 20-1985 (Chapter
38 of the 1972 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 235.
The intent of the Board of Trustees of the Village of East Aurora, New
York, 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 for in the Village Law and 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 assessment of real property located within the Village
of East Aurora.
On or after the effective date of this chapter, the Village of East
Aurora shall cease to be an assessing unit.
The position of Assessor in the Village of East Aurora is hereby abolished.
The Board of Assessment Review in the Village of East Aurora is hereby
abolished.
On or after the effective date of this chapter, taxes in the Village
of East Aurora shall be levied on a copy of the applicable part of the assessment
roll of the Town of Aurora, with the taxable status date of such Town of Aurora
controlling for Village purposes.
Within five days of the effective date of this chapter, the Board of
Trustees of the Village of East Aurora shall file a copy of such chapter with
the Clerk and the Assessor of the Town of Aurora and with the New York State
Board of Real Property Services.
