[HISTORY: Adopted by the Board of Trustees of the Village of Middleport 10-21-1991
by L.L. No. 3-1991. Amendments noted where applicable.]
The intent of the Board of Trustees of the Village of Middleport 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 provided in the Village Law and the Real Property Tax Law.
It is also the intent of this chapter 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 Middleport.
On or after the effective date of this chapter, the Village of Middleport
shall cease to be an assessing unit.
The position of Assessor in the Village of Middleport is hereby abolished.
On or after the effective date of this chapter, taxes in the Village
of Middleport shall be levied on a copy of the applicable part of the assessment
roll of the Village of Middleport with the taxable status date of such town
controlling for village purposes.
Within five days of the effective date of this chapter, the Board of
Trustees of the Village of Middleport shall file a copy of such local law
with the State Board of Equalization and Assessment.
This chapter shall be subject to a permissive referendum, as provided
in Article 9 of the Village Law.
