[Adopted 2-10-2009 by L.L. No. 2-2009]
A. 
The date of taxable status for the purpose of determining the exempt or nonexempt character of property on the annual assessment roll shall be May 1.
B. 
The valuation date for determining the value of all property in the Town/Village for the purpose of establishing assessments each year shall be the prior July 1.