[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]
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.
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.
