[HISTORY: Adopted by the Town Board of the Town of Walworth as indicated in article histories. Amendments noted where applicable.]
[Adopted 4-4-2019 by L.L. No. 1-2019]
This article is adopted pursuant to New York Real Property Tax Law § 512 which expressly authorizes a Town to enact a local law to change grievance day from the fourth Tuesday of May to an alternative date.
This article shall be known as and may be cited as "Local Law No. 1-2019 of the Town of Walworth." The purpose of this article is to change the date for hearing of real property assessment complaints, also known as "Grievance Day," to the first Thursday after the fourth Tuesday of May.
The Town of Walworth in the County of Wayne employs an Assessor who is at the same time employed by another assessing unit. Pursuant to the authority granted by § 512, Subdivision 1-a, of Real Property Tax Law, the Town of Walworth desires to establish a date for the meeting of the Board of Assessment Review other than that provided in Subdivision 1 of § 512 of the Real Property Tax Law such that the Assessor is able to address grievance days for both assessment units.
The Town of Walworth hereby establishes for its day for the hearing of real property assessment complaints, also known as "Grievance Day," when the Board of Assessment Review shall meet to hear complaints in relation to assessments pursuant to § 512 of the New York State Real Property Tax Law, to be the first Thursday after the fourth Tuesday of May, and as many days thereafter as the Board of Assessment Review deems necessary.
Should any word, section, clause, paragraph, sentence, part or provision of this article be declared invalid by a court of competent jurisdiction, such determination shall not affect the validity of any other part hereof.
All other ordinances or local laws of the Town of Walworth which are in conflict with the provisions of this article are hereby superseded or repealed to the extent necessary to give this article force and effect during its effective period.
This article, after its adoption by the Town Board of the Town of Walworth, shall take effect immediately.