§ 3-1Legislative intent.
§ 3-2Village's status as assessing unit terminated.
§ 3-3Position of Assessor abolished.
§ 3-4Board of Assessment Review abolished.
§ 3-5Levy of taxes.
§ 3-6Filing of chapter.
§ 3-7When effective; permissive referendum.
The intent of the Board of Trustees of the Village of Churchville is to implement § 1402, Subsection 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 chapter to abolish the position of Board of Assessors and to terminate any and all responsibility as provided by law for the review of the assessments or real property located within the Village of Churchville.
On or after the effective date of this chapter, the Village of Churchville shall cease to be an assessing unit.
The position of Assessor in the Village of Churchville is hereby abolished.
The Board of Assessment Review in the Village of Churchville is hereby abolished.
On or after the effective date of this chapter, taxes in the Village of Churchville shall be levied in a copy of the applicable part of the assessment roll of the Town of Riga 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 Churchville shall file a copy of such chapter with the Clerk and Assessor (or Board of Assessors) of the Town of Riga and with the State Board of Real Property Services.
This chapter shall take effect immediately upon filing with the Secretary of State; provided, however, that such chapter is subject to permissive referendum and the Village Clerk shall forthwith proceed to notice such fact and conduct such referendum if required by petition.