The intent of the Board of Trustees of the Village
of Penn Yan is to implement § 1402, Subdivision 3, of the
Real Property Tax Law, which provides 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 Penn Yan.
On or after the effective date of this Article,
the Village of Penn Yan shall cease to be an assessing unit.
The position of Assessor in the Village of Penn
Yan is hereby abolished.
The Board of Assessment Review in the Village
of Penn Yan is hereby abolished.
On or after the effective date of this Article,
taxes in the Village of Penn Yan shall be levied on a copy of the
applicable part of the assessment rolls of the Towns of Benton, Jerusalem
and Milo, 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 Penn Yan shall file
a copy of such local law with the Clerks and Assessors of the Towns
of Benton, Jerusalem and Milo and with the State Board of Equalization
and Assessment.
This Article shall take effect immediately upon
filing with the Secretary of State; provided, however, that such Article
is subject to a permissive referendum, and the Village Clerk shall
forthwith proceed to notice such fact and conduct such referendum
if required by petition.