[HISTORY: Adopted by the Board of Trustees of the Village
of Wolcott as indicated in article histories. Amendments noted where
applicable.]
GENERAL REFERENCES
Taxation — See Ch. 133.
[Adopted 11-8-1988 by L.L. No. 1-1988]
The intent of the Board of Trustees of the Village of Wolcott
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 the law for the review of the assessments of real property
located within the Village of Wolcott.
On or after the effective date of this article, the Village
of Wolcott shall cease to be an assessing unit.
The position of Assessor in the Village of Wolcott is hereby
abolished.
The Board of Assessment Review in the Village of Wolcott is
hereby abolished.
On or after the effective date of this article, taxes in the
Village of Wolcott shall be levied on a copy of the applicable part
of the assessment roll of the Towns of Wolcott and Butler with the
taxable status date of those Towns controlling for Village purposes.
The provisions of § 1402, Subdivision 3(d), shall then be
followed by the Village of Wolcott.
Within five days of the effective date of this article, the
Board of Trustees of the Village of Wolcott shall file a copy of such
article with the Clerk and Assessor of the Towns of Wolcott and Butler
and with the State Board of Equalization and Assessment and the Wayne
County Clerk.
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.
