[HISTORY: Derived from Ch. 92 of the 1978 Code of the Village of New Paltz. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 182.
The intent of the Board of Trustees of the Village of New Paltz 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 for in the Village Law and the Real Property Tax Law. It is also the intent of this chapter to abolish the position of the Board of Assessors established on April 20, 1975 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 New Paltz.
On or after the effective date of this chapter, the Village of New Paltz shall cease to be an assessing unit.
The position of Assessor and Board of Assessor in the Village of New Paltz is hereby abolished.
The Board of Assessment Review in the Village of New Paltz is hereby abolished.
On or after the effective date of this chapter, the taxes in the Village of New Paltz shall be levied on a copy of the applicable part of the assessment roll of the Town of New Paltz with the taxable status date of the town controlling for Village purposes.
This chapter shall not be deemed to change the fiscal year of the Village of New Paltz which will commence as of June 1 in each year.
Within five days of the effective date of this chapter, the Board of Trustees of the Village of New Paltz shall file a copy of such chapter with the Clerk and Assessor of the Town of New Paltz and with the State Board of Real Property Services.
This chapter shall take effect immediately upon filing with Secretary of State; provided, however, that such chapter is subject to a permissive referendum and the Village Clerk shall forthwith proceed to notice such fact and conduct such a referendum if required by petition.