[Adopted 8-2-1995 by L.L. No. 10-1995]
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.[1]
[1]
Editor's Note: A permissive referendum was not held regarding this local law.