[HISTORY: Adopted by the Board of Trustees of the Village
of Lancaster 10-30-1989 by L.L. No. 5-1989 (Ch. 141 of the 1976
Code). Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 305.
The intent of the Board of Trustees of the Village of Lancaster
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 in the Real Property Tax
Law. It is also the intent of this chapter to abolish the position
of Assessor 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 Lancaster.
On or after the effective date of this chapter, the Village
of Lancaster shall cease to be an assessing unit.
The position of Assessor in the Village of Lancaster is hereby
abolished.
The Board of Assessment Review in the Village of Lancaster is
hereby abolished.
On or after the effective date of this chapter, taxes in the
Village of Lancaster shall be levied on a copy of the applicable part
of the assessment roll of the Town of Lancaster 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 Lancaster shall file a copy of
such chapter with the Clerk and Assessor of the Town of Lancaster
and with 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 Clerk shall forthwith
proceed to notice such fact and conduct such referendum if required
by petition.[1]
[1]
Editor's Note: No petition to require a permissive referendum
was filed.
