N.Y. VIL Law § 17-1722 — New York Code / Act VIL / Article 17 / Section 17-1722
Assessment-roll; completion; notice, tax
Status: in_force

§ 17-1722 Assessment-roll; completion; notice, tax.  1. The board of\ntrustees of any village which embraces the entire territory of any town\nin a county in which the town assessor or assessors are required to\ncomplete the assessment-roll of such town on or before the first day of\nJune in each year may determine, by resolution, that such board of\ntrustees shall act as the board of assessors of such village, and may\nadopt the assessment-roll of the said town so to be completed on or\nbefore the first day of June in each year as the basis of the village\nassessment-roll for the said year, and shall prepare the village\nassessment-roll in the form and manner required by law and deposit a\ncopy thereof in the office of the village clerk on or before the said\nfirst day of June in each year for public inspection, and at the same\ntime shall cause a notice to be published in each newspaper published in\nthe village, and to be posted conspicuously in at least five public\nplaces in the village, at least ten days before the date fixed for the\nhearing, that the assessment-roll has been so filed and the board of\ntrustees will meet at a place specified therein on a named date, which\nshall be not later than the twelfth day of June, and during not less\nthan four consecutive hours to be named, for the purpose of completing\nthe said assessment-roll and of hearing and determining complaints in\nrelation thereto and they may adjourn such meeting from day to day\nwithout further notice, and with respect thereto the board of trustees\nin any such village shall have all the powers of town assessors. In the\nevent that the village maintains a website, one of the posting\nrequirements may be fulfilled by posting such information on the\nwebsite.\n  2. When the board of trustees in any such village shall have completed\nthe village assessment-roll, they, or a majority of them, shall\nseverally make and subscribe and attach to or, where the assessment roll\nis prepared in accordance with the provisions of article fifteen-C of\nthe real property tax law, file with such roll an oath which shall be to\nthe effect that the assessments therein are a transcript of the\nassessments from the said town assessment-roll as prepared by the town\nassessors for the said year, and that such roll contains, to the best of\ntheir knowledge and belief, a true statement of the property, persons\nand corporations liable to assessment and taxation within the village,\nas the same appear on the said assessment-roll of the said town, except\nas to changes made therein upon proper proof submitted to them. The roll\nas so completed and verified shall be filed in the office of the village\nclerk on or before the fifteenth day of June.\n  3. After completing and filing the annual assessment-roll, the board\nof trustees shall cause notice thereof to be published at least once in\nthe official paper and copies of such notice to be posted in not less\nthan five public places in the village specifying the date of filing and\nthat the same will remain on file with the village clerk subject to\npublic inspection for ten days after the date of such notice. In the\nevent that the village maintains a website, one of the posting\nrequirements may be fulfilled by posting such information on the\nwebsite. A proceeding to review an assessment appearing on such\nassessment-roll shall be commenced within such ten days in the manner\nprovided by the real property tax law.\n  4. As soon as practicable after the completion of the annual village\nassessment-roll and on or before the twenty-fifth day of June the board\nof trustees of any such village shall levy the tax for the current\nfiscal year. Upon the completion of the tax levy, and not later than the\ntwenty-fifth day of June, the clerk shall deliver to the treasurer a\nduplicate tax roll with warrant attached, or filed therewith if the\nrolls are prepared in accordance with the provisions of article\nfifteen-C of the real property tax law.\n  5. Notice of receipt of the tax roll shall be published on or before\nthe first day of July and collection of taxes shall commence on the\nfirst day of July. Interest shall be collected on all taxes remaining\nunpaid after the first day of August.\n  6. The board of trustees shall take action to recover unpaid taxes\nwithin seven days after the return of unpaid taxes by the clerk or\ntreasurer. Publication of the notice of tax sale must be completed on or\nbefore the tenth day of May and such sale shall commence and be\ncompleted not later than the fourth Wednesday of May.\n  7. The annual village tax shall be a lien on real property on which it\nis levied from the first day of July of the fiscal year for which it is\nlevied until paid or otherwise satisfied or discharged.\n