[Adopted 8-30-1984 by L.L. No. 1-1984]
The intent of the Board of Trustees of the Village
of Naples 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 Village Assessor (or Board of Assessors) 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 Naples.
On and after the effective date of this article,
the Village of Naples shall cease to be an assessing unit.
The position of Assessor in the Village of Naples
is hereby abolished.
The Board of Assessment Review in the Village
of Naples is hereby abolished.
On or after the effective date of this article,
real property taxes in the Village of Naples shall be levied on a
copy of the applicable part of the assessment roll of the Town of
Naples 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 Naples shall file
a copy of this article with the Clerk and Assessor (or Board of Assessors)
of the Town of Naples and with the New York State Board of Equalization
and Assessment.
This article shall take effect immediately upon
its filing with the Secretary of State; provided, however, that this
article is subject to a permissive referendum and the Village Clerk
shall forthwith proceed to notice such fact and shall conduct such
referendum if required by petition.