Town of Montour, NY Chapter 5 Assessments

[HISTORY: Adopted by the Town Board of the Town of Montour as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

Taxation — See Ch. 158.

Article I Meeting Date of Board of Assessment Review

[Adopted 2-9-1988 by L.L. No. 1-1988]

§ 5-1 Title.

This article shall be known as the "Board of Assessment Review Law of the Town of Montour."

§ 5-2 Statutory authorization. [1]

This article is enacted pursuant to the authority granted to the Town by the Municipal Home Rule Law and by Real Property Tax Law § 512.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 5-3 Intent.

It is the intent of this article to change the date for the hearing of complaints by the Board of Assessment Review of the Town of Montour from the third Tuesday in May of each year to the third Wednesday in May of each year.

§ 5-4 Establishment of date.

As of the effective date of this article, the Board of Assessment Review of the Town of Montour shall meet for the hearing of complaints, as required by Real Property Tax Law § 512, on the third Wednesday of May, instead of the third Tuesday of May, and shall meet so many days thereafter as the Board of Assessment Review deems necessary. The provisions of this article shall not be construed to change the date for the filing of the tentative assessment roll.

§ 5-5 Effective date.

This article shall take effect immediately following its filing in the office of the Secretary of State and the office of the Clerk of the Town of Montour and the office of the State Board of Equalization and Assessment.[1]

[1] Editor's Note: See now office of the Commissioner of Taxation and Finance.