2013 New York Consolidated Laws
VIL - Village
Article 17 - (17-1700 - 17-1735) PROVISIONS APPLICABLE TO A VILLAGE EMBRACING THE ENTIRE TERRITORY OF A TOWN
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.