Village of Elmira Heights, NY
Chemung County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Elmira Heights: Art. I, 9-1-1994 as L.L. No. 3-1994. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 202.
[Adopted 9-1-1994 as L.L. No. 3-1994]
The intent of the Board of Trustees of the Village of Elmira Heights 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 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 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 Elmira Heights.
On or after the effective date of this Article, the Village of Elmira Heights shall cease to be an assessing unit.
The position of Assessor is hereby abolished.
The Board of Assessment Review is hereby abolished.
On or after the effective date of this Article, taxes in the Village of Elmira Heights shall be levied on a copy of the applicable part of the assessment rolls of the Towns of Elmira and Horseheads, with the taxable status date of the towns controlling for village purposes.
Within five days of the effective date of this Article, the Board of Trustees of the Village of Elmira Heights shall file a copy of such Article with the Clerk and Assessor of the Towns of Elmira and Horseheads, the County of Chemung and the State Board of Real Property Services.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
This Article shall take effect immediately upon filing with the Secretary of State; provided, however, that such Article is subject to permissive referendum and the Village Clerk shall forthwith proceed to notice such fact and conduct such referendum if required by petition.[1]
[1]
Editor's Note: No valid petition was filed.