[Adopted 3-10-2020 by L.L. No. 2-2020]
The intent of the Board of Trustees of the Village of Waverly
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
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 Waverly.
On or after the effective date of this article, the Village
of Waverly shall cease to be an assessing unit.
The position of Assessor in the Village of Waverly is hereby
abolished.
The Board of Assessment Review in the Village of Waverly is
hereby abolished.
On or after the effective date of this article, taxes in the
Village of Waverly shall be levied on a copy of the applicable part
of the assessment roll of the Town of Barton with the taxable status
date of such controlling for Village purposes.
Within five days of the effective date of this article, the
Board of Trustees of the Village of Waverly shall file a copy of such
article with the Clerk and Assessor of the Town of Barton and with
the Office of Real Property Tax 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.