Chapter 8

ASSESSMENT

[HISTORY: Adopted by the Board of Trustees 1-9-1989 by L.L. No. 1-1989. Amendments noted where applicable.]

GENERAL REFERENCES

Taxation — See Ch. 115.

§ 8-1. Intent.

The intent of the Board of Trustees is to implement New York State Real Property Tax Law § 1402(3) providing for the voluntary termination of the Village's status as an assessing unit, as now provided in the New York State Village Law and the New York State 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.

§ 8-2. Cessation of Village as assessing unit.

On or after the effective date of this chapter, the Village shall cease to be an assessing unit.

§ 8-3. Assessor's position abolished.

The position of Assessor in the Village is hereby abolished.

§ 8-4. Board of Assessment Review Abolished.

The Board of Assessment Review in the Village is hereby abolished.

§ 8-5. Taxes to be levied on county assessment roll.

On or after the effective date of this chapter, taxes in the Village shall be levied on a copy of the applicable part of the assessment roll of the County of Nassau with the taxable status date of such County controlling for Village purposes.

§ 8-6. Copy to be filed with county and state.

Within 5 days of the effective date of this chapter, the Board of Trustees shall file a copy of such chapter with the Clerk and Assessor (or Board of Assessors) of the County of Nassau and with the State Board of Real Property Services.

§ 8-7. When effective.

This chapter shall take effect immediately upon filing with the Secretary of State; provided, however, that such chapter is subject to a permissive referendum and the Village Clerk shall forthwith proceed to notice such fact and conduct such referendum if required by petition. This chapter shall remain in full force and effect unless and until rescinded by enactment of a subsequent local law under New York State Real Property Tax Law § 1402(3), as may be amended from time to time, subject to the referendum and notice provisions set forth therein.