§ 1402 — Village assessment status

§ 1402. Village assessment status. 1. Assessing unit villages. On or\nbefore the first day of February or such other date as may be applicable\npursuant to section 5-510 of the village law, the village assessors\nshall prepare an assessment roll of the real property within the village\nin the same manner and form as is required by law for the preparation of\na town assessment roll.\n 2. Assessing unit villages utilizing town or county assessment roll.\nThe board of trustees may by resolution authorize the assessors to use\nthe assessment roll of the county or town of the current year as the\nbasis for the village assessment roll so far as practicable. Such\nresolution shall be effective until revoked by subsequent resolution or\nuntil superseded by a local law adopted pursuant to subdivision three of\nthis section. The board of trustees shall forthwith notify the\ncommissioner of the adoption of such resolution and of its revocation.\n 3. Non-assessing unit villages. (a) Any village, except a village\nlocated in two or more towns having different taxable status dates, may\nenact a local law, subject to permissive referendum as provided in\narticle nine of the village law, providing that the village shall cease\nto be an assessing unit and that village taxes shall thereafter be\nlevied on a copy of the part of the town assessment roll, or, if the\nvillage be located in a county having the power to assess real property,\nthe county assessment roll. Within ten days of the adoption of such\nlocal law, the board of trustees of the village shall forward a copy\nthereof to the commissioner. Upon the expiration of thirty days after\nthe adoption of such a local law, or if such local law is submitted for\napproval by the electors, upon approval of such local law, the village\nshall cease to be an assessing unit and the provisions of this title and\nthe village law relative to the making and reviewing of assessments of\nreal property shall thereafter not apply to such village; provided,\nhowever, that if such local law takes effect on or after the taxable\nstatus date of the village and before village taxes are levied on an\nassessment roll based on such taxable status date, the village shall not\ncease to be an assessing unit until after such village taxes are levied.\nWithin five days of the date such a local law takes effect, the board of\ntrustees of the village shall file a copy thereof with the clerk and\nassessor of the town or towns within which such village is located, or\nif the village is located within a county having the power to assess\nreal property, with the clerk and assessor of such county, and at the\nsame time with the commissioner.\n (b) A local law adopted pursuant to paragraph (a) of this subdivision\nshall remain in full force and effect unless rescinded by a subsequent\nlocal law which shall be subject to the same referendum and notice\nprovisions.\n (c) Upon receipt of the notice of the enactment of the village local\nlaw as provided in paragraph (a) of this subdivision, the assessor of\nthe applicable town or county shall thereafter annually prepare a copy\nof that part of the final town or county assessment roll applicable to\nthe village, which copy shall conform to the applicable part of the town\nor county assessment roll and assessments made or approved by the\ncommissioner for the village portion of the town or county assessment\nroll pursuant to title two-A and two-B of article four, title two of\narticle five, and article six of this chapter, shall be the assessments\nfor village purposes. The taxable status date of the town or county\nshall control for village purposes. The town or county assessor shall\ndeliver such copy to the board of trustees of the village no later than\nfive days after the completion and filing of the final town or county\nassessment roll. The expense of preparing and furnishing such duplicate\npart of the town or county assessment roll shall be a village charge to\nbe raised and collected as are other village charges. In lieu of the\nduplicate copy of the appropriate part of the town or county assessment\nroll, upon agreement between the town or county assessor and the village\nboard of trustees, the assessor may provide a data file, as that term is\ndefined in section fifteen hundred eighty-one of this chapter, and a\nsummary of the information contained therein, including the number of\nparcels and the total assessed value thereof. Nothing contained herein\nshall relieve the village authorities from full responsibility for\nascertaining whether real property is within the village boundaries.\n (d) When a village, which has enacted a local law as provided in\nparagraph (a) of this subdivision, is located in two or more towns, the\nvillage board of trustees shall annually secure from the commissioner a\nstatement of the latest state equalization rates established by such\ncommissioner for each town in which such village is partially situated.\nThe state equalization rate to be furnished by the commissioner shall be\nthe rate established by the commissioner for the assessment roll on\nwhich village taxes are to be levied. When no state equalization rate\nhas been established for such roll, the rate to be furnished shall be\nthe rate established for the assessment roll immediately preceding the\nroll on which taxes are to be levied, provided, however, that where a\nchange in the level of assessment has occurred between such preceding\nroll and the roll on which taxes are to be levied, a special\nequalization rate shall be established. In all cases, in any given\nvillage, the state equalization rates or special equalization rates to\nbe furnished by the commissioner to the village shall have the same full\nvalue standard. The board of trustees shall determine the full valuation\nof the real property of each part of the towns included in such village\nby dividing the total assessed valuation of the real property in the\nappropriate part of each town by the state equalization rate established\nfor such town. The village board of trustees shall also determine what\nproportion of the tax to be levied in the village shall be levied upon\neach part of a town included in such village by dividing the sum of the\nfull valuation of taxable real property in the appropriate part of each\ntown by the total full valuation of real property in the village. Such\nproportions shall be expressed to the nearest exact ten thousandths and\nthe village board of trustees of such village shall levy such a\nproportion of any tax to be raised in the village during the current\nfiscal year upon each part of a town included in such village as shall\nhave been determined by the board of trustees. A new proportion shall be\ndetermined for each fiscal year thereafter by the board of trustees in\naccordance with the provisions of this section by the use of the latest\nstate equalization rates. The provisions of this paragraph shall not\napply to a village which has adopted the provisions of section nineteen\nhundred three-a of this chapter.\n 4. Newly incorporated villages. A village which, on or after the first\nday of January, nineteen hundred ninety-five, is incorporated pursuant\nto article two of the village law shall be a non-assessing unit village\nas provided in paragraph (a) of subdivision three of this section. Such\na village may, however, enact a local law, subject to permissive\nreferendum as provided in article nine of the village law, to become an\nassessing unit as prescribed in subdivision one of this section.\nNotwithstanding the foregoing provisions of this subdivision, a village\nincorporated on or after the first day of January, nineteen hundred\nninety-five, which is located in two or more towns having different\ntaxable status dates, shall be an assessing unit as prescribed in\nsubdivision one of this section.\n 5. Coterminous towns-villages. A village which embraces the entire\nterritory of a town and is subject to the provisions of section\n17-1722-a of the village law is not subject to the provisions of this\nsection.\n