The intent of the Board of Trustees of the Village of Dering
Harbor is to implement § 1402(3) of the New York State 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 positions of Assessor and/or Board of Assessors, abolish the Board
of Assessment Review, 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 Dering Harbor.
On or after the effective date of this article, the Village
of Dering Harbor shall cease to be an assessing unit.
The positions of Assessor and/or Board of Assessors in the Village
of Dering Harbor are hereby abolished.
The Board of Assessment Review in the Village of Dering Harbor
is hereby abolished.
On or after the effective date of this article, real property
taxes in the Village of Dering Harbor shall be levied on a copy of
the applicable part of the assessment roll of the Town of Shelter
Island 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 Dering Harbor shall file a copy
of this article with the Town Clerk and Town Assessor of the Town
of Shelter Island and with the New York State Office of Real Property
Tax Services.