[HISTORY: Adopted by the Board of Trustees of the Village
of Lake Placid as indicated in article histories. Amendments noted
where applicable.]
[Adopted 11-7-1994 by L.L. No. 4-1994]
The intent of the Board of Trustees of the Village of Lake Placid
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 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 Lake Placid.
On or after the effective date of this article, the Village
of Lake Placid shall cease to be an assessing unit.
The position of Assessor in the Village of Lake Placid is hereby
abolished.
The Board of Assessment Review of the Village of Lake Placid
is hereby abolished.
On or after the effective date of this article, taxes in the
Village of Lake Placid shall be levied on a copy of the applicable
part of the assessment roll of the Town of North Elba 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 Lake Placid shall file a copy
of such article with the Clerk and Board of Assessors of the Town
of North Elba and with the State Board of Equalization and Assessment.
