The intent of the Board of Trustees of the Village
of Liberty 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 local
law to abolish the position of Assessor 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 Liberty.
On or after the effective date of this local
law, the Village of Liberty shall cease to be an assessing unit.
The position of Assessor in the Village of Liberty
is hereby abolished.
The Board of Assessment Review in the Village
of Liberty is hereby abolished.
On or after the effective date of this local
law, taxes in the Village of Liberty shall be levied on a copy of
the applicable part of the assessment roll of the Town of Liberty
with the taxable status date of such Town controlling for the Village's
purposes.
Within five days of the effective date of this
local law, the Board of Trustees of the Village of Liberty shall file
a copy of such local law with the Clerk and Assessor of the Town of
Liberty and with the State Board of Equalization and Assessment.
This local law shall take effect immediately
upon filing with the Secretary of State; provided, however, that such
local law is subject to a permissive referendum, and the Village Clerk
shall forthwith proceed to notice such fact and conduct such referendum
if required by petition.