[HISTORY: [1]Adopted by the Board of Trustees of the Village of Ellenville
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 207.
[1]
Editor's Note: Former Ch. 4, Assessments, Art. I, Termination
of Village as Assessing Unit, adopted 5-3-1989 by L.L. No. 3-1989,
was repealed 10-22-1990 by L.L. No. 7-1990, which local law also stated
the following: "The effect of the rescission herein enacted shall
be that, commencing with the fiscal year of the village which begins
on June 1, 1991, the village shall once again be an assessing unit,
subject to the applicable provisions of the Real Property Tax Law
and the Village Law of the State of New York."
[Adopted 3-13-2017 by L.L. No. 3-2017]
The intent of the Board of Trustees of the Village of Ellenville
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 article 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 Ellenville.
On or after the effective date of this article, the Village
of Ellenville shall cease to be an assessing unit.
The position of Assessor in the Village of Ellenville is hereby
abolished.
The Board of Assessment Review in the Village of Ellenville
is hereby abolished.
On or after the effective date of this article, taxes in the
Village of Ellenville shall be levied on a copy of the applicable
part of the assessment roll of the Town of Wawarsing 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 Ellenville shall file a copy of
such article with the Clerk and Assessor of the Town of Wawarsing
and with the Office of Real Property Tax Services.
This article shall take effect immediately upon filing with
the Secretary of State; provided, however, that such article is subject
to permissive referendum and the Village Clerk shall forthwith proceed
to notice such fact and conduct such referendum it' required
by petition.
