[HISTORY: Adopted by the Board of Trustees of the Village of Saugerties as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 171.
[Adopted 4-6-1987 by L.L. No. 3-1987]
The intent of the Board of Trustees of the Village of Saugerties 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 Saugerties.
On or after the effective date of this article, the Village of Saugerties shall cease to be an assessing unit.
The position of Assessor in the Village of Saugerties is hereby abolished.
The Board of Assessment Review in the Village of Saugerties is hereby abolished.
On or after the effective date of this article, taxes in the Village of Saugerties shall be levied on a copy of the applicable part of the assessment roll of the Town of Saugerties with the taxable status date of such Town controlling for Village purposes.
This article shall not be deemed to change the fiscal year of the Village of Saugerties, which will commence as of June 1 in each year.
Within five days of the effective date of this article, the Board of Trustees of the Village of Saugerties shall file a copy of such article with the Clerk and Assessor of the Town of Saugerties and with the State Board of Real Property Services.
This article shall take effect immediately upon filing with the Secretary of State; provided, however, that such article 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.