[Adopted 2-2-1998 by L.L. No. 2-1998[1]]
[1]
Editor's Note: This local law superseded former
Art V, Board of Assessment Review, adopted 1-23-1989 by L.L. No. 1-1989,
as amended.
The intent of the Board of Trustees of the Village
of Potsdam, New York, 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 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 Potsdam.
On or after the effective date of this article,
the Village of Potsdam shall cease to be an assessing unit.
The position of Assessor in the Village of Potsdam
is hereby abolished.
The Board of Assessment Review in the Village
of Potsdam is hereby abolished.
On or after the effective date of this article,
taxes in the Village of Potsdam shall be levied on a copy of the applicable
part of the assessment roll of the Town of Potsdam 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 Potsdam shall file
a copy of such local law with the Clerk and Assessor of the Town of
Potsdam 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.[1]
[1]
Editor's Note: No valid petition for referendum
having been filed as of 3-19-1998, this legislation was filed with
the state and took effect 3-23-1998.
