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Village of Fairport, NY
Monroe County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Fairport 8-9-1993 by L.L. No. 3-1993 (Ch. 37A of the 1968 Code).[1] Amendments noted where applicable.]
Taxation— See Ch. 470.
Editor's Note: This local law was subject to a permissive referendum. No valid petition requesting such referendum was filed as of 9-8-1993.
The title of this chapter shall be "Real Property Tax Assessment."
The Village of Fairport is entirely located within the Town of Perinton, County of Monroe and State of New York. The Town of Perinton and Village of Fairport presently maintain separate, distinct but duplicate tax assessment rolls. Real Property Tax Law § 1402, Subdivision 3(a), permits a village to elect to cease being an assessing unit and, if so, village taxes are levied upon a copy of the town tax roll. The benefits of adopting such a procedure are the elimination of time and resources spent by the village for the annual preparation and defense of village tax assessments, elimination of any grievance procedures with respect to village tax assessments, since these would now be administered by the Town Assessor, and elimination of duplication in maintaining two separate and distinct duplicate tax rolls.
The Village of Fairport shall cease to be an assessing unit and the taxes for the Village of Fairport shall hereafter be levied on that part of the assessment roll of the Town of Perinton pertaining to real property located within the Village of Fairport.
Upon receipt of the notice of the enactment of this chapter, the Assessor of the Town of Perinton shall implement same in accordance with Real Property Tax Law § 1402, Subdivision 3(c).
This chapter shall remain in full force and effect unless rescinded by a subsequent local law, which shall be subject to the same referendum and notice provisions as required for the adoption of this chapter.
The provisions of this chapter shall not affect or impair any act done, offense committed or right accruing, accrued or acquired or liability or penalty, forfeiture or punishment incurred prior to the time this chapter takes effect, but the same may be enjoyed, asserted, enforced, prosecuted or inflicted as fully and to the extent as if such local law had not been enacted.