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.