State Codes and Statutes

Statutes > New-york > Vil > Article-17 > 17-1722-a

§ 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  state   board   of   real   property  services  for  town  purposes  and  determinations made  by  the  state  board  of  real  property  services  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  state board of real property services 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.

State Codes and Statutes

Statutes > New-york > Vil > Article-17 > 17-1722-a

§ 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  state   board   of   real   property  services  for  town  purposes  and  determinations made  by  the  state  board  of  real  property  services  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  state board of real property services 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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Vil > Article-17 > 17-1722-a

§ 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  state   board   of   real   property  services  for  town  purposes  and  determinations made  by  the  state  board  of  real  property  services  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  state board of real property services 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.