The intent of the Board of Trustees of the Incorporated Village of Atlantic
Beach is to implement § 1402(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 Chapter 7 and the Real Property Tax Law.
It is also the intent of this chapter to abolish the position of 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 Atlantic Beach.
On or after the effective date of this chapter, the Incorporated Village
of Atlantic Beach shall cease to be an assessing unit.
The position of Assessor in the Incorporated Village of Atlantic Beach
is hereby abolished.
The Board of Assessment Review in the Incorporated Village of Atlantic
Beach is hereby abolished.
On or after the effective date of this chapter, taxes in the Incorporated
Village of Atlantic Beach shall be levied on a copy of the applicable part
of the assessment roll of the County of Nassau with the taxable status date
of such County controlling for Village purposes.
Within five days of the effective date of this local law, the Board
of Trustees of the Incorporated Village of Atlantic Beach shall file a copy
of such local law with the Clerk and Assessor (or Board of Assessors) of the
County of Nassau and with the State Board of Real Property Services.