[Adopted 10-23-1989 by L.L. No. 5-1989 as Ch. 194, Art. V, of the 1989 Code]
The intent of the Board of Trustees of the Village of Endicott 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 Assessor (or Board of Assessors) and to terminate any and all responsibility as provided by law for the review of the assessments of the real property located within the Village of Endicott.
On or after the effective date of this article, the Village of Endicott shall cease to be an assessing unit.
The position of Assessor in the Village of Endicott is hereby abolished.
The Board of Assessment Review in the Village of Endicott is hereby abolished.
On or after the effective date of this article, taxes in the Village of Endicott shall be levied on a copy of the applicable part of the assessment roll of the Town of Union, 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 Endicott shall file a copy of such chapter with the Clerk and Assessor of the Town of Union and with the State Board of Equalization and Assessment.
Whenever the following terms are used in this article of the Code of the Village of Endicott or in any other local law or ordinance of the Village, such terms shall be deemed to have the meanings indicated:
VILLAGE ASSESSOR
The Town of Union Assessor.