Volume 8 - Opinions of Counsel SBEA No. 82
Villages (non-assessing units) (notice of assessment roll) - Real Property Tax Law, §§ 1402, 1406, 1410:
A village which has ceased to be an assessing unit is not subject to the provisions of the RPTL relative to the making and review of assessments, including the requirement that the assessor publish notice of the filing of the tentative and final assessment rolls.
We are asked if a village which has terminated its assessing unit status (RPTL, §1402(3)) must publish legal notices as to the filing of its assessment roll.
Title one of Article 14 of the RPTL contains various provisions of law relevant to village assessments. Among these are requirements that the village assessor publish notice of the filing of the tentative assessment roll (§1406(3)) and final assessment roll (§1410(2)).
However, where a village terminates its assessing unit status, “the provisions of... title [one of Article-14 of the RPTL] and the village law relative to the making and review of assessments of real property” no longer apply to the village (§1402(3)(a)). Consequently, the notice requirements in title one of Article 14 would no longer be applicable to a non-assessing unit village. The provisions of title two of Article 14 remain applicable, including the requirement that the village treasurer publish notice of receipt of the tax roll and warrant (§1428(1)).
April 22, 1985