[HISTORY: Adopted by the Board of Trustees of the Village of Head-of-the-Harbor as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-7-2008 by L.L. No. 1-2009]
The purpose of this article is to implement the provisions of Real Property Tax Law § 1402(3) which enable the Village to cease being an assessing unit and instead utilize the Town of Smithtown assessment roll for assessment of Village realty taxes.
Upon the effective date of this article the Village shall cease to be an assessment unit, and Village taxes thereafter shall be levied on a copy of the part of the Town of Smithtown assessment roll applicable to the Village.