[HISTORY: Adopted by the Board of Trustees of the Village of Celoron 5-14-1984; effective 6-29-1984 (Ch. 14 of the 1966 Code). Amendments noted where applicable.]
Taxation — See Ch. 188.
The intent of the Board of Trustees of the Village of Celoron 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 now provided in the Village Law and the Real Property Tax Law. It is also the intent of this chapter to abolish the position of Assessor (or 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 Celoron.
On or after the effective date of this chapter, the Village of Celoron shall cease to be an assessing unit.
The position of Assessor in the Village of Celoron is hereby abolished.
The Board of Assessment Review in the Village of Celoron is hereby abolished.
On or after the effective date of this chapter, taxes in the Village of Celoron shall be levied on a copy of the applicable part of the assessment roll of the Town of Ellicott with the taxable status date of such Town controlling for Village purposes.
Within five days of the effective date of this chapter, the Board of Trustees of the Village of Celoron shall file a copy of such chapter with the Clerk and Assessor (or Board of Assessors) of the Town of Ellicott and the State Board of Equalization and Assessment.
This chapter shall take effect immediately upon filing with the Secretary of State; provided, however, that such chapter is subject to a permissive referendum and the Village of Celoron forthwith proceed to notice such fact and conduct such referendum if required by petition.