The intent of the Board of Trustees of the Village of Elmsford
is to implement § 1402(3) of the Real Property Tax Law providing
for the voluntary termination of the Village's status as an assessing
unit, as 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 assessments of real property
located within the Village of Elmsford.
On or after the effective date of this article the Village of
Elmsford shall cease to be an assessing unit.
The position of Assessor in the Village of Elmsford is hereby
abolished.
The Board of Assessment Review in the Village of Elmsford is
hereby abolished.
On or after the effective date of this article, taxes in the
Village of Elmsford shall be levied on a copy of the applicable part
of the assessment roll of the Town of Greenburgh 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 Elmsford shall file a copy of
such article with the Clerk and Assessor of the Town of Greenburgh
and with the State Board of Real Property Services.
This article shall take effect immediately upon filing with
the Secretary of State; provided, however, that such 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.