The intent of the Board of Trustees of the Village of Massena
is 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
Tax Law. It is also the intent of this article to abolish the position
of Assessor and 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 Massena.
On or after the effective date of this article, the Village
of Massena shall cease to be an assessing unit.
The position of Assessor in the Village of Massena is hereby
abolished.
The Board of Assessment Review in the Village of Massena is
hereby abolished.
On or after the effective date of this article, taxes in the
Village of Massena shall be levied on a copy of the applicable part
of the assessment roll of the Town of Massena, Town of Louisville,
and Town of Norfolk, with the taxable status date of such towns controlling
for Village purposes.
Within five days of the effective date of this article, the
Board of Trustees of the Village of Massena shall file a copy of such
article with the Clerk and Assessor of the Towns of Massena, Louisville,
and Norfolk and with the State Board of Real Property Tax 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.