[HISTORY: Adopted by the Board of Trustees of the Village of Pelham
Manor 11-9-1998 by L.L. No. 3-1998. Amendments
noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 191.
The intent of the Board of Trustees of the Village of Pelham Manor is
to implement § 1903 of the Real Property Tax Law, providing for
maintaining certain assessment percentages upon reassessment, and § 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 Pelham Manor.
The Village of Pelham Manor hereby adopts the provisions of § 1903
of the Real Property Tax Law of the State of New York.
On or after the effective date of this chapter, the Village of Pelham
Manor shall cease to be an assessing unit, the position of Assessor in the
Village of Pelham Manor is abolished, and the Board of Assessment Review in
the Village of Pelham Manor is abolished.
On or after the effective date of this chapter, taxes in the Village
of Pelham Manor shall be levied on a copy of the applicable part of the assessment
roll of the Town Pelham with the taxable status date of such Town controlling
for village purposes.
Within 10 days of the adoption of this chapter, the Board of Trustees
of the Village of Pelham Manor shall forward a copy of this chapter with the
State Board of Equalization and Assessment.[1]
[1]
Editor's Note: The State Board of Equalization and Assessment
was changed to the State Board of Real Property Services by L.1994, c. 385,
effective 1-1-1995.
This chapter shall take effect immediately upon filing with the Secretary
of State, subject to the provisions of § 1402 of the Real Property
Tax Law, and as provided in § 27 of the Municipal Home Rule Law.
Within five days of the effective date of this chapter, the Board of
Trustees of the Village of Pelham Manor shall file a copy of such chapter
with the Clerk and Assessor of the Town of Pelham and with the State Board
of Equalization and Assessment.
