N.Y. Real Property Tax Law § 1622: Dissolution of consolidated assessing unit

§ 1622. Dissolution of consolidated assessing unit. 1. Any constituent

municipality may withdraw from the consolidated assessing unit by local

law, provided that such withdrawal shall be effective no sooner than one

year after the date on which such local law shall have been filed with

the department of state.

2. Upon the adoption of a local law of withdrawal by any constituent

municipality, the consolidated assessing unit shall be dissolved sixty

days after the filing and completion of the next ensuing final

assessment roll. In order for the remaining cities and towns to remain

eligible for the benefits of this article thereafter, a new consolidated

assessing unit must be created in the manner prescribed by this article.