[HISTORY: Adopted by the Board of Trustees of the Village of Boonville as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 343.
[Adopted 1-11-1988 by L.L. No. 2-1988]
The intent of the Board of Trustees of the Village of Boonville is to implement § 1402, Subdivision 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 article 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 assessment of real property located within the Village of Boonville.
On or after the effective date of this article, the Village of Boonville shall cease to be an assessing unit.
The position of Assessor in the Village of Boonville is hereby abolished.
The Board of Assessment Review in the Village of Boonville is hereby abolished.
On or after the effective date of this article, taxes in the Village of Boonville shall be levied on a copy of the applicable part of the assessment roll of the Town of Boonville with the taxable status date of such Town controlling for Village purposes.
Within five days of the effective date of this article, the Board of Trustees of the Village of Boonville shall file a copy of this article with the Clerk and Assessor (or Board of Assessors) of the Town of Boonville and with the State Board of Equalization and Assessment.[1]
[1]
Editor's Note: Pursuant to L. 2010, c. 56, references to the State Board of Equalization and Assessment (whose title was previously revised by L. 1994, c. 385) now refer to the Commissioner of Taxation and Finance.
This article shall take effect immediately upon filing with the Secretary of State, provided, however, that this article 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.