[HISTORY: Adopted by the Town Board of the Town of Cato as
indicated in article histories. Amendments noted where applicable.]
[Adopted 5-3-2022 by L.L. No. 2-2022]
This article shall be known as "A Local Law to Change the Grievance
Day for Assessments."
This article was adopted pursuant to authority contained in
§ 512 of the Real Property Tax Law of the State of New York.
The Town of Cato presently employs an assessor who is at the
same time employed by another jurisdiction's assessing unit.
The grievance days for both assessing units are established by § 512
Subdivision 1 of the Real Property Tax Law as the fourth Tuesday of
May in each year. § 512 Subdivision 1 of the Real Property
Tax Law permits a governing body of an assessing unit to adopt a local
law establishing a date for the meetings of the board of assessment
review (a/k/a "Grievance Day") other than that provided by § 512
Subdivision 1 of the Real Property Tax Law.
The Town of Cato hereby adopts as the date for the meetings
of the Board of Assessment review (a/k/a "Grievance Day") as the first
Wednesday after the first Tuesday in June and so many days thereafter
as the Board of Assessment Review deems necessary to hear complaints
in relation to assessments in the Town of Cato.
If any article, paragraph, or provision of this article shall
be deemed invalid by any authority of competent jurisdiction, such
determination shall apply only to the article, paragraph or provision
adjudged invalid, and the rest of this article shall continue as valid,
effective and in full force.
This article shall be effective immediately upon its filing
with the Secretary of State and with the State Board of Equalization
and Assessment.
