N.Y. Village Law § 17-1722-a: Single assessment roll for both town and village purposes

§ 17-1722-a Single assessment roll for both town and village purposes.

1. Except in the town and village of Mount Kisco, Westchester county,

and notwithstanding the provisions of section 17-1722 of this chapter or

of any general, special, local or other law to the contrary, in any

village which embraces the entire territory of a town there shall be a

single assessment roll for both town and village purposes, which

assessment roll shall be prepared by the town in the manner provided by

law.

2. In any village subject to the provisions of subdivision one of this

section, the taxable status date of the town shall be controlling for

village tax purposes and all acts required by law to be performed by the

town in the preparation of the assessment roll, including but not

limited to, the giving of notice and the hearing of complaints shall

inure to the village and shall have the same force and effect as if the

same had been performed by the village.

3. Notwithstanding the provisions of any general, special, local or

other law to the contrary, commencing with the first assessment roll

prepared pursuant to this section, assessments made or approved by the

commissioner of taxation and finance for town purposes and

determinations made by the commissioner of taxation and finance pursuant

to titles two-a and two-b of article four of the real property tax law

for town purposes shall be deemed to have been made, approved or

determined for village purposes and the state equalization rate

established by the commissioner of taxation and finance for the town

pursuant to article twelve of the real property tax law shall be deemed

to be the state equalization rate established for the village.

4. 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. Any final order in a proceeding under article seven of the real

property tax law which orders or directs the correction or striking of

an assessment appearing on an assessment roll prepared pursuant to this

section shall be binding on the town and the village and any refund of

taxes required to be made by reason of such final order shall be made in

the manner provided in section seven hundred twenty-six of the real

property tax law.