Source: https://ecode360.com/7201744
Timestamp: 2019-01-19 02:19:36
Document Index: 745384539

Matched Legal Cases: ['§ 3', '§ 3', '§ 3', '§ 3', '§ 3', '§ 1402']

Village of Atlantic Beach, NY Assessments
§ 3-2 Cessation as assessing unit.
§ 3-3 Abolition of position of Assessor.
§ 3-4 Abolition of Board of Assessment Review.
§ 3-5 County to assume assessment power.
§ 3-6 Filing required.
[HISTORY: Adopted by the Board of Trustees of the Village of Atlantic Beach 12-12-2005 by L.L. No. 2-2005. Amendments noted where applicable.]
The intent of the Board of Trustees of the Incorporated Village of Atlantic Beach is to implement § 1402(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 Chapter 7 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 Atlantic Beach.
On or after the effective date of this chapter, the Incorporated Village of Atlantic Beach shall cease to be an assessing unit.
The position of Assessor in the Incorporated Village of Atlantic Beach is hereby abolished.
The Board of Assessment Review in the Incorporated Village of Atlantic Beach is hereby abolished.
On or after the effective date of this chapter, taxes in the Incorporated Village of Atlantic Beach 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.
Within five days of the effective date of this local law, the Board of Trustees of the Incorporated Village of Atlantic Beach shall file a copy of such local law with the Clerk and Assessor (or Board of Assessors) of the County of Nassau and with the State Board of Real Property Services.