§ 17-1722-A — Single assessment roll for both town and village purposes

New York § 17-1722-A

• Jurisdiction: New York
• Law VIL: Village
• Art. 17: Provisions Applicable to a Village Embracing the Entire Territory of a Town

Text

§ 17-1722-a Single assessment roll for both town and village purposes.\n1. Except in the town and village of Mount Kisco, Westchester county,\nand notwithstanding the provisions of section 17-1722 of this chapter or\nof any general, special, local or other law to the contrary, in any\nvillage which embraces the entire territory of a town there shall be a\nsingle assessment roll for both town and village purposes, which\nassessment roll shall be prepared by the town in the manner provided by\nlaw.\n 2. In any village subject to the provisions of subdivision one of this\nsection, the taxable status date of the town shall be controlling for\nvillage tax purposes and all acts required by law to be performed by the\ntown in the preparation of the assessment roll, including but not\nlimited to, the giving of notice and the hearing of complaints shall\ninure to the village and shall have the same force and effect as if the\nsame had been performed by the village.\n 3. Notwithstanding the provisions of any general, special, local or\nother law to the contrary, commencing with the first assessment roll\nprepared pursuant to this section, assessments made or approved by the\ncommissioner of taxation and finance for town purposes and\ndeterminations made by the commissioner of taxation and finance pursuant\nto titles two-a and two-b of article four of the real property tax law\nfor town purposes shall be deemed to have been made, approved or\ndetermined for village purposes and the state equalization rate\nestablished by the commissioner of taxation and finance for the town\npursuant to article twelve of the real property tax law shall be deemed\nto be the state equalization rate established for the village.\n 4. On or before the twenty-fifth day of June the board of trustees of\nany such village shall levy the tax for the current fiscal year. Upon\nthe completion of the tax levy, and not later than the twenty-fifth day\nof June, the clerk shall deliver to the treasurer a duplicate tax roll\nwith warrant attached or filed therewith if the rolls are prepared in\naccordance with the provisions of article fifteen-C of the real property\ntax law.\n 5. Any final order in a proceeding under article seven of the real\nproperty tax law which orders or directs the correction or striking of\nan assessment appearing on an assessment roll prepared pursuant to this\nsection shall be binding on the town and the village and any refund of\ntaxes required to be made by reason of such final order shall be made in\nthe manner provided in section seven hundred twenty-six of the real\nproperty tax law.\n