[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.
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.