The intent of the Board of Trustees of the Village of Manchester
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 chapter 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
assessments of real property located within the Village of Manchester.
On or after the effective date of this chapter, the Village
of Manchester shall cease to be an assessing unit.
The position of Assessor in the Village of Manchester is hereby
abolished.
The Board of Assessment Review in the Village of Manchester
is hereby abolished.
On or after the effective date of this chapter, taxes in the
Village of Manchester shall be levied on a copy of the applicable
part of the assessment roll of the Town of Manchester with the taxable
status date of such town controlling for Village purposes.
Within five days of the effective date of this chapter, the
Board of Trustees of the Village of Manchester shall file a copy of
such local law with the Clerk and Assessor of the Town of Manchester
and with the State Board of Equalization and Assessment.
This chapter shall take effect immediately upon filing with
the Secretary of State; provided, however, that such local law 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.