Source: https://www.ecode360.com/14545735
Timestamp: 2020-08-14 17:46:05
Document Index: 228918817

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

Village of Wolcott, NY Assessments
Ch 3 Art I Termination of Status as Assessing Unit
§ 3-2 Village to cease as assessing unit.
§ 3-3 Position of Assessor abolished.
§ 3-4 Board of Assessment Review abolished.
§ 3-5 Taxes to be levied on Town assessment rolls.
§ 3-6 Copies to be filed.
§ 3-7 When effective; referendum.
Chapter 3 Assessments
Taxation — See Ch. 133.
[Adopted 11-8-1988 by L.L. No. 1-1988]
The intent of the Board of Trustees of the Village of Wolcott 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 article to abolish the position of Assessor and to terminate any and all responsibility as provided by the law for the review of the assessments of real property located within the Village of Wolcott.
On or after the effective date of this article, the Village of Wolcott shall cease to be an assessing unit.
The position of Assessor in the Village of Wolcott is hereby abolished.
The Board of Assessment Review in the Village of Wolcott is hereby abolished.
On or after the effective date of this article, taxes in the Village of Wolcott shall be levied on a copy of the applicable part of the assessment roll of the Towns of Wolcott and Butler with the taxable status date of those Towns controlling for Village purposes. The provisions of § 1402, Subdivision 3(d), shall then be followed by the Village of Wolcott.
Within five days of the effective date of this article, the Board of Trustees of the Village of Wolcott shall file a copy of such article with the Clerk and Assessor of the Towns of Wolcott and Butler and with the State Board of Equalization and Assessment and the Wayne County Clerk.
This article shall take effect immediately upon filing with the Secretary of State; provided, however, that such article 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.