The intent of the Board of Trustees of the Village of Canisteo
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 provided in the Village Law and the Real Property Tax Law.
It is also the intent of this chapter 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 Canisteo.
On or after the effective date of this chapter, the Village
of Canisteo shall cease to be an assessing unit.
The position of Assessor in the Village of Canisteo is hereby
abolished.
The Board of Assessment Review in the Village of Canisteo is
hereby abolished.
On or after the effective date of this chapter, taxes in the
Village of Canisteo shall be levied on a copy of the applicable part
of the assessment roll of the Town of Canisteo, with the taxable status
date of such town controlling for Village purposes.
Within five days of the effective date of this chapter, the
Board of Trustees of the Village of Canisteo shall file a copy of
this chapter with the Clerk and Assessor of the Town of Canisteo and
with the State Board of Equalization and Assessment.
This chapter shall take effect immediately upon filing with
the Secretary of State; provided, however, that this 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.