[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.
