Town of Royalton, NY
Niagara County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Town Board of the Town of Royalton as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 165.
[Adopted 5-11-2009 by L.L. No. 1-2009]

§ 17-1 Board established.

Pursuant to, and in accordance with, the provisions of Subdivision 1(b) of § 523 of the Real Property Tax Law, the Town Board of the Town of Royalton hereby establishes a five-member Board of Assessment Review.

§ 17-2 Terms of office.

The terms of office shall be five years and shall commence on the first day of October and terminate on the 30th day of September five years thereafter (See 11 Op. Counsel SBRPS No. 95).[1]
[1]
Editor's Note: Local Law No. 1-2009 also provided that the terms of office of the three members of the Board of Assessment Review who held office as of 12-31-2008 shall remain unchanged by this local law. The term of office of one of the two additional members of the Board of Assessment review shall commence on the day of appointment pursuant to this local law and terminate on 9-30-2011. The term of office of the second of the two additional members of the Board of Assessment Review shall commence on the day of appointment pursuant to this local law and terminate on 9-30-2014.
[Adopted 7-8-2013 by L.L. No. 1-2013]

§ 17-3 Legislative intent.

The Town of Royalton shares an Assessor with the Town of Hartland. Because of time constraints, the Assessor is not able to attend each Town's Board of Assessment Review, as required by law. The Real Property Tax Law permits towns with shared Assessors to pass a local law changing the day for the Board of Assessment Review to hear grievances concerning assessments.

§ 17-4 Grievance day.

The Town of Royalton is passing this article to change, and does hereby change, the Town's grievance day to the Wednesday after the fourth Tuesday in May of each calendar year. Property owners wishing to challenge their real property assessment shall be able to file their grievance on said day with the Town of Royalton Board of Assessment Review pursuant to the Real Property Tax Law.