The intent of the Board of Trustees of the Village of Kinderhook 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 (or board of assessors) 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 Kinderhook.
[HISTORY: Adopted by the Board of Trustees of the Village of Kinderhook as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-22-2004 by L.L. No. 4-2004]
On or after the effective date of this article, the Village of Kinderhook shall cease to be an assessing unit.
The position of assessor in the Village of Kinderhook is hereby abolished.
The board of assessment review in the Village of Kinderhook is hereby abolished.
On or after the effective date of this article, taxes in the Village of Kinderhook shall be levied on a copy of the applicable part of the assessment roll of the Town of Kinderhook, with the taxable status date of such Town controlling for Village purposes.
Any provisions of the Village of Kinderhook which might be in derogation hereof is hereby amended to conform to the intent of this article.
Within five days of the effective date of this article, the Board of Trustees of the Village of Kinderhook shall file a copy of such article with the Clerk and Assessor (or Board of Assessors) of the Town of Kinderhook 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.