[HISTORY: Adopted by the Board of Trustees of the Village
of Westhampton Beach 10-1-2009 by L.L. No. 8-2009. Amendments noted where
applicable.]
It is the intent of the Board of Trustees of the Village of
Westhampton Beach to implement § 1402(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 Law. It is also the intent of this chapter 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 Westhampton
Beach. Enactment of this chapter will eliminate unnecessary duplication
and overlap in the administration of real property tax assessment.
It will also eliminate public confusion that results from maintaining
a dual assessment procedure on properties within the Village.
On or after the effective date of this chapter, the Village
of Westhampton Beach shall cease to be an assessing unit.
The position of Assessor (or Board of Assessors) in the Village
of Westhampton Beach is hereby abolished.
The Board of Assessment Review in the Village of Westhampton
Beach is hereby abolished.
On or after the effective date of this chapter, taxes in the
Village of Westhampton Beach shall be levied on a copy of the applicable
part of the assessment roll of the Town of Southampton, with the taxable
status date of the town controlling for Village purposes.
Within five days of the effective date of this chapter, the
Board of Trustees of the Village of Westhampton Beach shall file a
copy of such chapter with the Clerk and Assessor (or Board of Assessors)
of the Town of Southampton and with the State Board of Real Property
Services.
