[HISTORY: Adopted by the Board of Trustees
of the Village of Altamont as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 319.
[Adopted 11-20-2001 by L.L. No. 6-2001]
The intent of the Board of Trustees of the Village
of Altamont 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 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
Altamont.
On or after the effective date of this article,
the Village of Altamont shall cease to be an assessing unit.
The position of Assessor in the Village of Altamont
is hereby abolished.
The Board of Assessment Review in the Village
of Altamont is hereby abolished.
On or after the effective date of this article,
taxes in the Village of Altamont shall be levied on a copy of the
applicable part of the assessment roll of the Town of Guilderland,
with the taxable status date of such town controlling for Village
purposes.
Within five days of the effective date of this
article, the Board of Trustees of the Village of Altamont shall file
a copy of such article with the Clerk and Assessor (or Board of Assessors)
of the Town of Guilderland 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.
