[HISTORY: Adopted by the Village Board of Trustees of the
Village of Lima 10-14-1997 by Ord.
No. 4-1997. Amendments noted where applicable.]
The intent of the Village Board of Trustees of the Village of
Lima 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 chapter to abolish
the Village office of Board of Assessors and to terminate any and
all responsibility as provided by law of the review of the assessments
of real property located within the Village of Lima.
On or after the effective date of this chapter, the Village
of Lima shall cease to be an assessing unit.
The Board of Assessment Review in the Village of Lima is hereby
abolished.
On or after the effective date of this chapter, taxes in the
Village of Lima shall be levied on a copy of the applicable part of
the assessment roll of the Town of Lima, with the taxable status date
of such Town controlling for Village purposes.
Within five days of the effective date of this chapter, the
Village Board of Trustees of the Village of Lima shall file a copy
of such local law with the Clerk of the Board of Assessors of the
Village of Lima, and with the Assessor of the Town of Lima, and with
the State Board of Equalization and Assessment.[1]
[1]
Editor's Note: Now Commissioner of Taxation and Finance.
This chapter shall take effect immediately upon filing with
the Secretary of State; provided, however, that such chapter 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.
