N.Y.
Village Law Section 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.
Source:
Section 17-1722 — Assessment-roll; completion; notice, tax, https://www.nysenate.gov/legislation/laws/VIL/17-1722 (updated Sep. 22, 2014; accessed Oct. 26, 2024).
