[HISTORY: Adopted by the Board of Trustees of the Village
of Spencerport 11-6-1996 by L.L. No. 6-1996[1] (Ch. 4 of the 1988 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 285.
[1]
Editor's Note: This local law was subject to permissive
referendum, and no valid petition requesting such referendum was filed
as of 12-6-1996 in accordance with the applicable provisions of law.
The intent of the Board of Trustees of the Village of Spencerport
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 chapter to
abolish the position of Assessor 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 Spencerport.
On or after the effective date of this chapter, the Village
of Spencerport shall cease to be an assessing unit.
The position of Assessor in the Village of Spencerport is hereby
abolished.
The Board of Assessment Review in the Village of Spencerport
is hereby abolished.
On or after the effective date of this chapter, taxes in the
Village of Spencerport shall be levied on a copy of the applicable
part of the assessment roll of the Town of Ogden with the taxable
status date of such town controlling for Village purposes.
Within five days of the effective date of this chapter, the
Board of Trustees of the Village of Spencerport shall file a copy
of such chapter with the Clerk and Assessor of the Town of Ogden and
with the State Board of Real Property Services.
