The intent of the Board of Trustees of the Village of Scotia 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 (or Board of
Assessors) 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 Scotia.
On or after the effective date of this chapter, the Village of Scotia
shall cease to be an assessing unit.
The position of Assessor in the Village of Scotia is hereby abolished.
The Board of Assessment Review in the Village of Scotia is hereby abolished.
On or after the effective date of this chapter, taxes in the Village
of Scotia shall be levied on a copy of the applicable part of the assessment
roll of the Town of Glenville (or County of Schenectady), with the taxable
status date of such town (or county) controlling for village purposes.
Within five (5) days of the effective date of this chapter, the Board
of Trustees of the Village of Scotia shall file a copy of such chapter with
the Clerk and Assessor (or Board of Assessors) of the Town of Glenville (or
County of Schenectady) and with the State Board of Equalization and Assessment.