[HISTORY: Adopted by the Board of Trustees of the Village
of Nissequogue 9-19-1989 by L.L. No. 9-1989. Amendments noted where
applicable.]
The intent of the Board of Trustees of the Village of Nissequogue
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 Nissequogue.
On or after the effective date of this chapter, the Village
of Nissequogue shall cease to be an assessing unit
The position of Assessor in the Village of Nissequogue is hereby
abolished.
The Board of Assessment Review in the Village of Nissequogue
is hereby abolished.
On or after the effective date of this chapter, taxes in the
Village of Nissequogue shall be levied on a copy of the applicable
part of the assessment roll of the Town of Smithtown with the taxable
status date of such town controlling for Village purposes.
Within five days of the effective date of this chapter, the
Board of Trustees of the Village of Nissequogue shall file a copy
of such chapter with the Clerk and Assessor of the Town of Smithtown
and with the State Board of Equalization and Assessment.
This chapter shall take effect immediately upon filing with
the Secretary of State; provided, however, that such chapter 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.
