[HISTORY: Adopted by the Board of Trustees of the Village of Minoa as indicated in article histories. Amendments noted where applicable.]
[Adopted 2-16-1988 by L.L. No. 2-1988 (Ch. 80 of the 1985 Code)]
The intent of the Board of Trustees of the Village of Minoa 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 now 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 Minoa.
On or after the effective date of this article, the Village of Minoa shall cease to be an assessing unit.
The position of Assessor in the Village of Minoa is hereby abolished.
The Board of Assessment Review in the Village of Minoa is hereby abolished.
On or after the effective date of this article, taxes in the Village of Minoa shall be levied on a copy of the applicable part of the assessment roll of the Town of Manlius, with the taxable status date of such town controlling for village purposes.