N.Y. Village Law § 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.