The intent of the Board of Trustees of the Village
of Montour Falls 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 Montour Falls.
On or after the effective date of this chapter,
the Village of Montour Falls shall cease to be an assessing unit.
The position of Assessor in the Village of Montour
Falls is hereby abolished.
The Board of Assessment Review in the Village
of Montour Falls is hereby abolished.
On or after the effective date of this chapter,
taxes in the Village of Montour Falls shall be levied on a copy of
the applicable part of the assessment roll of the Towns of Dix and
Montour with the taxable status date of such towns controlling for
Village purposes.
Within five days of the effective date of this
chapter, the Board of Trustees of the Village of Montour Falls shall
file a copy of such chapter with the Clerk and Assessor of the Towns
of Dix and Montour and with the State Board of Real Property Services.
This chapter shall take effect immediately upon
filing with the Secretary of State; provided, however, that such local
law 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.