[Adopted 10-7-2008 by L.L. No. 3-2008]
It is the intent of the Board of Trustees of the Village of
Roslyn Harbor to adopt and implement § 1402, Subdivision
3, of the Real Property Tax Law to provide for the voluntary termination
of the Village's status as an assessing unit, as authorized by
the Village Law and the Real Property Tax Law. It is also the intent
of this article to abolish the position of Board of Assessors and
the Board of Assessment Review 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 Roslyn Harbor. It is the further intent
of this article to allow the Board of Trustees by resolution to combine
Nassau County assessment classes into one or more classes for Village
tax levy purposes and to preserve the right to resume status as an
assessing unit in the future, in the manner provided by law.
On and after the effective date of this article, the Village
of Roslyn Harbor shall cease to be an assessing unit. The Village
reserves the right to resume status as an assessing unit in the future
in the manner provided by law.
The Board of Assessors in the Village is hereby abolished.
The Board of Assessment Review in the Village is hereby abolished.
On or after the effective date of this article, real estate
taxes in the Village of Roslyn Harbor shall be levied on properties
within the Village on the applicable portion of the assessment roll
of the County of Nassau with the taxable status date of Nassau County
controlling for Village assessment purposes.
Within five days of the effective date of this article, the
Board of Trustees shall file a copy of this article with the Nassau
County Clerk and the Board of Assessors of the County of Nassau and
with the New York State Board of Real Property Services.
This article shall take effect immediately upon filing with
the Secretary of State; provided, however, it is subject to a permissive
referendum and the Village Clerk is directed to give the required
notice and conduct such referendum, if required by petition as provided
by law.
The Board of Trustees is authorized by resolution to combine
Nassau County assessment classes into one or more classes for Village
tax levy purposes.
