Village of Owego, NY
Tioga County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Owego as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 180.
[Adopted 2-18-2003 by L.L. No. 2-2003]
The intent of the Board of Trustees of the Village of Owego is to implement § 1402(3) of the Real Property Tax Law providing for the voluntary termination of the Village's status as an assessing unit, as provided in the Village Law and the Real Property Tax Law. It is also the intent of this article 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 Owego.
On or after the effective date of this article, the Village of Owego shall cease to be an assessing unit.
The position of Assessor in the Village of Owego is hereby abolished.
The Board of Assessment Review in the Village of Owego is hereby abolished.
On or after the effective date of this article, taxes in the Village of Owego shall be levied on a copy of the applicable part of the assessment roll of the Town of Owego, with the taxable status date of such Town controlling for Village purposes.