[Adopted 11-8-1993 as L.L.
No. 5-1993]
The intent of the Board of Trustees of the Village of Maybrook 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 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 Maybrook.
The Village of Maybrook shall cease to be an assessing unit.
The position of Assessor in the Village of Maybrook is hereby abolished.
The Board of Assessment Review in the Village of Maybrook is hereby
abolished.
Taxes in the Village of Maybrook shall be levied on a copy of the applicable
part of the assessment of the Towns of Montgomery and Hamptonburgh with taxable
status date of such towns controlling for Village purposes.
The Village Clerk of the Village of Maybrook shall file a copy of this
article with the Clerk and Assessor of the Towns of Montgomery and Hamptonburgh
and with the State Board of Equalization and Assessment.
Upon receipt of the notice of the enactment of this article, the Assessors
of the applicable Towns of Montgomery and Hamptonburgh shall thereafter annually
prepare a copy of that part of the final town assessment roll applicable to
the Village, which copy shall conform to the applicable part of the town assessment
roll, and assessments made or approved by the State Board of Equalization
and Assessment for the Village portion of the town assessment roll, pursuant
to Title 2-A and 2-B of Article 4, Title 2 of Article 5 and Article 6 of the
Real Property Tax Law, shall be the assessments for Village purposes. The
taxable status date of the town shall control for Village purposes. The Town
Assessor shall deliver such copy to the Board of Trustees of the Village no
later than five days after the completion and filing of the final town assessment
roll. The expense of preparing and furnishing such duplicate part of the town
assessment roll shall be a Village charge to be raised and collected as are
other Village charges. In lieu of the duplicate copy of the appropriate part
of the town assessment roll, upon agreement between the Town Assessor and
the Village Board of Trustees, the Assessor may provide a data file, as that
term is defined in § 1581 of the Real Property Tax Law, and a summary
of the information contained therein, including the number of parcels and
the total assessed value thereof.
The Board of Trustees shall annually secure from the State Board of
Equalization and Assessment a statement of the latest state equalization rates
established by such Board. The Board of Trustees shall determine the full
valuation of the real property of each part of the towns included in such
Village by dividing the total assessed valuation of the real property in the
appropriate part of each town by the state equalization rate established for
such town. The state equalization rate to be furnished by the State Board
of Equalization and Assessment shall be the rate established by the Board
for the assessment roll on which Village taxes are to be levied. When no state
equalization rate has been established for such roll, the rate to be furnished
shall be the rate established for the assessment roll immediately preceding
the roll on which taxes are to be levied; provided, however, that where a
change in the level of assessment has occurred between such preceding roll
and the roll on which taxes are to be levied, a special equalization rate
shall be established. The Board of Trustees shall also determine what proportion
of the tax to be levied in the Village shall be levied upon each part of a
town included in such Village by dividing the sum of the full valuation of
taxable real property in the appropriate part of each town by the total full
valuation of real property in the Village. Such proportions shall be expressed
to the nearest exact ten thousandths, and the Board of Trustees shall levy
such a proportion of any tax to be raised in the Village during the current
fiscal year upon each part of a town included in such Village as shall have
been determined by the Board of Trustees. A new proportion shall be determined
for each fiscal year thereafter by the Board of Trustees in accordance with
the provisions of this section by the use of the latest state equalization
rates.