[HISTORY: Adopted by the Board of Trustees of the Village
of Woodridge as indicated in article histories. Amendments noted where
applicable.]
[Adopted 11-17-1994 by L.L. No. 8-1994[1] (Ch. 3, Art. I, of the 1992 Code)]
[1]
Editor's Note: This local law was subject to permissive
referendum. No petition was filed as of December 19, 1994.
Section 1402, Subdivision 3(a), of the State of New York Real
Property Tax Law authorizes a village to enact a local law subject
to permissive referendum to cease to be an assessing unit. Following
the termination of the village assessing unit, the village taxes are
thereafter levied on a copy of the part of the town assessment roll
applicable to the village. The Village Board of Trustees has determined
that the preparation of a separate assessment roll for the Village
of Woodridge serves no functional purpose and that by adopting the
relevant portion of the Town of Fallsburg assessment for the Village
of Woodridge substantial savings to the Village will result.
Upon the expiration of 30 days after the adoption of this article
or, if this article is submitted for approval by the electors of the
Village of Woodridge, upon approval of such article, the Village of
Woodridge shall cease to be an assessing unit.
Following the enactment of this article, Village of Woodridge
taxes shall be levied on the appropriate part of a copy of the Town
of Fallsburg assessment roll. Within five days after the date this
article takes effect, the Board of Trustees shall file a copy of this
article with the Clerk and the Assessor of the Town of Fallsburg.
Following receipt of the notice of the enactment of this article,
the Assessor of the Town of Fallsburg shall thereafter annually prepare
a copy of that part of the final Town of Fallsburg assessment roll
applicable to the Village of Woodridge, which copy shall conform to
the applicable part of the Town of Fallsburg assessment roll. The
taxable status date of the Town of Fallsburg shall control for Village
purposes. The Town of Fallsburg Assessor shall deliver such copy of
the assessment roll to the Board of Trustees of the Village of Woodridge
no later than five days after the completion and filing of the final
Town of Fallsburg assessment roll. The expense of preparing and furnishing
such duplicate part of the Town of Fallsburg assessment roll shall
be a Village of Woodridge charge to be raised and collected as are
all other Village charges.
