State Codes and Statutes

Statutes > New-york > Vil > Article-5 > 5-510

§  5-510  Change  in  fiscal  years.  l.  The board of trustees of any  village may, by resolution, adopt a fiscal year to commence on the first  day of August and end on the thirty-first day of July.  If the board  of  trustees  shall  so  adopt  a fiscal year commencing on the first day of  August as aforesaid, all of the provisions of this article  and  of  the  real  property  tax  law  fixing times or dates within which or by which  certain acts shall be performed in relation to the  preparation  of  the  assessment  roll,  the  preparation  of  the  budget  and  the  levy and  collection of taxes and special  assessments  shall  be  correspondingly  changed  so that the collection of taxes shall commence on the first day  of the fiscal year.    2. The board of trustees of a village which has elected,  pursuant  to  former  section  one  hundred seventeen of the village law as enacted by  section fourteen of chapter eight hundred nine of the laws  of  nineteen  hundred  fifty-four,  to  retain its fiscal year or which has adopted or  hereafter adopts, pursuant to this section, a fiscal year commencing  on  the  first  day  of August may, at any time determine, by resolution, to  change to a fiscal year commencing on the first day of June.    3. The board of trustees of a village which has enacted a local law as  provided in subdivision three of section fourteen  hundred  two  of  the  real  property  tax  law  may,  by  resolution,  adopt  a fiscal year to  coincide with the fiscal year of the town  or  towns  or  county  within  which  the village is located. If the board of trustees shall adopt such  a fiscal year, all of the provisions of this article  and  of  the  real  property  tax law fixing times or dates within which or by which certain  acts shall be performed in relation to the preparation of the budget and  the levy and collection  of  taxes  and  special  assessments  shall  be  correspondingly  changed  so that the collection of taxes shall commence  on the first day of the fiscal year.    4. A certified copy of a resolution adopting a new fiscal  year  shall  be  filed within ten days in the office of the state department of audit  and control at Albany, New York.

State Codes and Statutes

Statutes > New-york > Vil > Article-5 > 5-510

§  5-510  Change  in  fiscal  years.  l.  The board of trustees of any  village may, by resolution, adopt a fiscal year to commence on the first  day of August and end on the thirty-first day of July.  If the board  of  trustees  shall  so  adopt  a fiscal year commencing on the first day of  August as aforesaid, all of the provisions of this article  and  of  the  real  property  tax  law  fixing times or dates within which or by which  certain acts shall be performed in relation to the  preparation  of  the  assessment  roll,  the  preparation  of  the  budget  and  the  levy and  collection of taxes and special  assessments  shall  be  correspondingly  changed  so that the collection of taxes shall commence on the first day  of the fiscal year.    2. The board of trustees of a village which has elected,  pursuant  to  former  section  one  hundred seventeen of the village law as enacted by  section fourteen of chapter eight hundred nine of the laws  of  nineteen  hundred  fifty-four,  to  retain its fiscal year or which has adopted or  hereafter adopts, pursuant to this section, a fiscal year commencing  on  the  first  day  of August may, at any time determine, by resolution, to  change to a fiscal year commencing on the first day of June.    3. The board of trustees of a village which has enacted a local law as  provided in subdivision three of section fourteen  hundred  two  of  the  real  property  tax  law  may,  by  resolution,  adopt  a fiscal year to  coincide with the fiscal year of the town  or  towns  or  county  within  which  the village is located. If the board of trustees shall adopt such  a fiscal year, all of the provisions of this article  and  of  the  real  property  tax law fixing times or dates within which or by which certain  acts shall be performed in relation to the preparation of the budget and  the levy and collection  of  taxes  and  special  assessments  shall  be  correspondingly  changed  so that the collection of taxes shall commence  on the first day of the fiscal year.    4. A certified copy of a resolution adopting a new fiscal  year  shall  be  filed within ten days in the office of the state department of audit  and control at Albany, New York.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Vil > Article-5 > 5-510

§  5-510  Change  in  fiscal  years.  l.  The board of trustees of any  village may, by resolution, adopt a fiscal year to commence on the first  day of August and end on the thirty-first day of July.  If the board  of  trustees  shall  so  adopt  a fiscal year commencing on the first day of  August as aforesaid, all of the provisions of this article  and  of  the  real  property  tax  law  fixing times or dates within which or by which  certain acts shall be performed in relation to the  preparation  of  the  assessment  roll,  the  preparation  of  the  budget  and  the  levy and  collection of taxes and special  assessments  shall  be  correspondingly  changed  so that the collection of taxes shall commence on the first day  of the fiscal year.    2. The board of trustees of a village which has elected,  pursuant  to  former  section  one  hundred seventeen of the village law as enacted by  section fourteen of chapter eight hundred nine of the laws  of  nineteen  hundred  fifty-four,  to  retain its fiscal year or which has adopted or  hereafter adopts, pursuant to this section, a fiscal year commencing  on  the  first  day  of August may, at any time determine, by resolution, to  change to a fiscal year commencing on the first day of June.    3. The board of trustees of a village which has enacted a local law as  provided in subdivision three of section fourteen  hundred  two  of  the  real  property  tax  law  may,  by  resolution,  adopt  a fiscal year to  coincide with the fiscal year of the town  or  towns  or  county  within  which  the village is located. If the board of trustees shall adopt such  a fiscal year, all of the provisions of this article  and  of  the  real  property  tax law fixing times or dates within which or by which certain  acts shall be performed in relation to the preparation of the budget and  the levy and collection  of  taxes  and  special  assessments  shall  be  correspondingly  changed  so that the collection of taxes shall commence  on the first day of the fiscal year.    4. A certified copy of a resolution adopting a new fiscal  year  shall  be  filed within ten days in the office of the state department of audit  and control at Albany, New York.

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