[HISTORY: Adopted by the Board of Trustees of the Village
of Oakfield as indicated in article histories. Amendments noted where
applicable.]
[Adopted 5-21-2001 by L.L. No. 3-2001]
The intent of the Board of Trustees of the Village of Oakfield
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 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 Oakfield.
On or after the effective date of this article, the Village
of Oakfield shall cease to be an assessing unit.
The position of Assessor in the Village of Oakfield is hereby
abolished.
The Board of Assessment Review in the Village of Oakfield is
hereby abolished.
On or after the effective date of this article, taxes in the
Village of Oakfield shall be levied on a copy of the applicable part
of the assessment roll of the Town of Oakfield 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 Oakfield shall file a copy of
such article with the Clerk and Assessor of the Town of Oakfield and
County of Genesee 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" are revised to "Commissioner
of Taxation and Finance."
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-Treasurer shall forthwith
proceed to notice such fact and conduct such referendum if required
by petition.[1]
[1]
Editor's Note: No valid petition requesting such referendum
was filed.
