This chapter shall be known as "A Local Law Changing the Date
Established for Grievance Day for Real Property Assessment Review."
This chapter is enacted pursuant to Real Property Tax Law § 512,
which establishes grievance day as the fourth Tuesday of May, but
enables a Town to change such grievance day by local law.
The Town of Lowville employs a sole Assessor who also serves
as the Assessor for other assessing units. Pursuant to the authority
granted in Real Property Tax Law § 512, the Town of Lowville
wishes to establish a date for the meeting of the Board of Assessment
Review to hear grievances other than that established in Real Property
Tax Law § 512(1).
The Town of Lowville hereby adopts as its grievance day the
first Thursday following the fourth Tuesday in May and so many days
thereafter as the Board of Assessment Review deems necessary for the
purpose of the Board of Assessment Review hearing complaints in relation
to assessments.