[HISTORY: Adopted by the Board of Trustees
of the Village of Shortsville as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 85.
[Adopted 8-28-1984 by L.L. No. 2-1984]
The intent of the Board of Trustees of the Village
of Shortsville 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 now 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 Shortsville.
On or after the effective date of this article,
the Village of Shortsville shall cease to be an assessing unit.
The position of Assessor in the Village of Shortsville
is hereby abolished.
The Board of Assessment Review in the Village
of Shortsville is hereby abolished.
On or after the effective date of this article,
taxes in the Village of Shortsville shall be levied on a copy of the
applicable part of the assessment roll of the Town of Manchester,
with the taxable date of such town controlling for Village purposes.
[Amended 1-8-2002 by L.L. No. 1-2002]
Within five days of the effective date of this
article, the Board of Trustees of the Village of Shortsville shall
file a copy of such article with the Clerk and Assessor of the Town
of Manchester 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/Treasurer
shall forthwith proceed to notice such fact and conduct such referendum
if required by petition.[1]
[1]
Editor's Note: No valid petition for referendum
having been filed, this article was deemed duly adopted on 10-15-1984.
