Chapter 7

Chapter 7

ASSESSMENT OF PROPERTY

[HISTORY: Adopted by the Board of Trustees of the Village of Fredonia 4-10-1989 as L.L. No. 1-1989. Section 8 of this local law stated that “Any provision of Section 2 of Article IX of the Charter of the Village of Fredonia, to the extent inconsistent herewith, is hereby repealed.” This local law is subject to a permissive referendum as required by law; with no valid petition requesting such referendum having been filed, this local law was deemed duly adopted on 5-10-1989. Amendments noted where applicable.]

 

GENERAL REFERENCES

Taxation — See Ch. 263.

 

~ 7-1. Title.

  This chapter shall be entitled “A Local Law Relating to the Termination of the Village of Fredonia’s Status as an Assessing Unit.”

 

~ 7-2. Legislative intent.

  The intent of the Board of Trustees of the Village of Fredonia 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 Real Property Tax Law. It is also the intent of this chapter to abolish the position of Assessor 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 Fredonia.

 

~ 7-3. Village no longer an assessing unit.

  On or after the effective date of this chapter, the Village of Fredonia shall cease to be an assessing unit.

 

~ 7-4. Position of Assessor abolished.

  The position of Assessor in the Village of Fredonia, if any, is hereby abolished.

 

~ 7-5. Board of Assessment Review abolished.

  The Board of Assessment Review in the Village of Fredonia is hereby abolished.

 

~ 7-6. Levy of taxes; taxable status date.

  On or after the effective date of this chapter, taxes in the Village of Fredonia shall be levied on a copy of the applicable part of the assessment roll of the Town of Pomfret with the taxable status date of such town controlling for village purposes.

~ 7-7. Filing of copy of chapter.

  Within five (5) days of the effective date of this chapter, the Board of Trustees of the Village of Fredonia shall file a copy of such chapter with the Clerk and Assessor of the Town of Pomfret and with the State Board of Equalization and Assessment.