The purpose of this article is to terminate the village as an assessing unit in accordance with Real Property Tax Law § 1402.
[Adopted 11-6-1986 by L.L. No. 4-1986]
Pursuant to the provisions of Real Property Tax Law § 1402, the village shall cease to be an assessing unit, and village taxes shall be levied on a copy of the county assessment roll in accordance with the provisions of Article 18 of the Real Property Tax Law.
The provisions of this article shall be effective commencing with the 1987-1988 village taxes.