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.
Last modified: February 3, 2019