NY Vill L § 17-1722 (2021)
2021 New York Laws VIL - Village Article 17 - Provisions Applicable to a Village Embracing the Entire Territory of a Town 17-1722 - Assessment-Roll; Completion; Notice, Tax.

§  17-1722  Assessment-roll; completion; notice, tax.  1. The board of   trustees of any village which embraces the entire territory of any  town   in  a  county  in  which  the town assessor or assessors are required to   complete the assessment-roll of such town on or before the first day  of   June  in  each  year  may  determine,  by resolution, that such board of   trustees shall act as the board of assessors of such  village,  and  may   adopt  the  assessment-roll  of  the  said town so to be completed on or   before the first day of June in each year as the basis  of  the  village   assessment-roll  for  the  said  year,  and  shall  prepare  the village   assessment-roll in the form and manner required by  law  and  deposit  a   copy  thereof  in  the office of the village clerk on or before the said   first day of June in each year for public inspection, and  at  the  same   time shall cause a notice to be published in each newspaper published in   the  village,  and  to  be  posted conspicuously in at least five public   places in the village, at least ten days before the date fixed  for  the   hearing,  that  the  assessment-roll  has been so filed and the board of   trustees will meet at a place specified therein on a named  date,  which   shall  be  not  later  than the twelfth day of June, and during not less   than four consecutive hours to be named, for the purpose  of  completing   the  said  assessment-roll  and of hearing and determining complaints in   relation thereto and they may adjourn  such  meeting  from  day  to  day   without  further  notice, and with respect thereto the board of trustees   in any such village shall have all the powers of town assessors. In  the   event  that  the  village  maintains  a  website,  one  of  the  posting   requirements may  be  fulfilled  by  posting  such  information  on  the   website.2. When the board of trustees in any such village shall have completed   the  village  assessment-roll,  they,  or  a  majority  of  them,  shall   severally make and subscribe and attach to or, where the assessment roll   is prepared in accordance with the provisions of  article  fifteen-C  of   the real property tax law, file with such roll an oath which shall be to   the  effect  that  the  assessments  therein  are  a  transcript  of the   assessments from the said town assessment-roll as prepared by  the  town   assessors for the said year, and that such roll contains, to the best of   their  knowledge  and  belief, a true statement of the property, persons   and corporations liable to assessment and taxation within  the  village,   as  the same appear on the said assessment-roll of the said town, except   as to changes made therein upon proper proof submitted to them. The roll   as so completed and verified shall be filed in the office of the village   clerk on or before the fifteenth day of June.3. After completing and filing the annual assessment-roll,  the  board   of  trustees shall cause notice thereof to be published at least once in   the official paper and copies of such notice to be posted  in  not  less   than five public places in the village specifying the date of filing and   that  the  same  will  remain  on file with the village clerk subject to   public inspection for ten days after the date of  such  notice.  In  the   event  that  the  village  maintains  a  website,  one  of  the  posting   requirements may  be  fulfilled  by  posting  such  information  on  the   website.  A  proceeding  to  review  an  assessment  appearing  on  such   assessment-roll shall be commenced within such ten days  in  the  manner   provided by the real property tax law.4.  As  soon as practicable after the completion of the annual village   assessment-roll and on or before the twenty-fifth day of June the  board   of  trustees  of  any  such  village  shall levy the tax for the current   fiscal year. Upon the completion of the tax levy, and not later than the   twenty-fifth day of June, the clerk shall deliver  to  the  treasurer  a   duplicate  tax  roll  with  warrant  attached, or filed therewith if the    rolls  are  prepared  in  accordance  with  the  provisions  of  article   fifteen-C of the real property tax law.5.  Notice  of receipt of the tax roll shall be published on or before   the first day of July and collection of  taxes  shall  commence  on  the   first  day  of  July. Interest shall be collected on all taxes remaining   unpaid after the first day of August.6. The board of trustees shall take action  to  recover  unpaid  taxes   within  seven  days  after  the  return  of unpaid taxes by the clerk or   treasurer. Publication of the notice of tax sale must be completed on or   before the tenth day  of  May  and  such  sale  shall  commence  and  be   completed not later than the fourth Wednesday of May.7. The annual village tax shall be a lien on real property on which it   is  levied from the first day of July of the fiscal year for which it is   levied until paid or otherwise satisfied or discharged.