ARTICLE IAssessing Unit (§ 7-1 — § 7-7)
§ 7-1Legislative intent.
§ 7-2Termination of assessing unit status.
§ 7-3Position of Assessor abolished.
§ 7-4Board of Assessment Review abolished.
§ 7-5Levy of taxes.
§ 7-7When effective.
The intent of the Board of Trustees of the Village of Sloan 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 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 Sloan.
On or after the effective date of this article, the Village of Sloan shall cease to be an assessing unit.
The position of Assessor in the Village of Sloan is hereby abolished.
The Board of Assessment Review in the Village of Sloan is hereby abolished.
On or after the effective date of this article, taxes in the Village of Sloan shall be levied on a copy of the applicable part of the assessment roll of the Town of Cheektowaga, with the taxable status date of such town controlling for Village purposes.
Within five days of the effective date of this article, the Board of Trustees of the Village of Sloan shall file a copy of such article with the Clerk and Assessor of the Town of Cheektowaga 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 permissive referendum, and the Village Clerk shall forthwith proceed to notice such fact and conduct such referendum if required by petition.