[Adopted 4-22-1985 as
Article 42]
The intent of the Board of Trustees of the Village of Adams
is to implement Real Property Tax Law § 1402, Subdivision
3, 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 (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 Adams.
On or after the effective date of this article, the Village
of Adams shall cease to be an assessing unit.
The position of Assessor in the Village of Adams is hereby abolished.
The Board of Assessment Review in the Village of Adams is hereby
abolished.
On or after the effective date of this article, taxes in the
Village of Adams shall be levied on a copy of the applicable part
of the assessment roll of the Town of Adams 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 Adams shall file a copy of such
article with the Clerk and Assessor (or Board of Assessors) of the
Town of Adams and with the State Board of Equalization and Assessment.