[HISTORY: Adopted by the Town Board of the Town of Elma as indicated in article histories. Amendments noted where applicable.]
Taxation — See Ch. 127.
Article I Office of Receiver of Taxes Abolished
Article II Grievance Day
[Adopted 7-19-2006 by L.L. No. 2-2006]
The purpose of this article is to abolish the Office of Receiver of Taxes in the Town of Elma New York and to transfer all powers and duties of that office to the Office of the Town Clerk of the Town of Elma, New York.
The Office of Receiver of Taxes in the Town of Elma, New York, is hereby abolished. The powers and duties of that office shall be transferred to the Office of the Town Clerk of the Town of Elma, New York, effective on the 8th day of November 2006.
This article is adopted subject to a mandatory referendum and shall be submitted for approval of the qualified voters of the Town of Elma at the next general election which is not less than 60 days after the adoption of this article.
Editor's Note: This article was approved at referendum 11-8-2006.
This article shall take effect upon the affirmative vote of a majority of the qualified voters of the Town of Elma at the said election and the filing with the Office of the New York Secretary of State in accordance with the applicable provisions of law. Effective date: November 8, 2006.
This article is adopted pursuant to the provisions of the Municipal Home Rule Law and the Town Law the State of New York.
[Adopted 5-20-2015 by L.L. No. 3-2015]
Grievance Day shall be the first Tuesday in June on an alternate date due to the sharing of the Assessor with the Town of West Seneca, New York.