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 - 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.