§ 1402. Village assessment status. 1. Assessing unit villages. On or\nbefore the first day of February or such other date as may be applicable\npursuant to section 5-510 of the village law, the village assessors\nshall prepare an assessment roll of the real property within the village\nin the same manner and form as is required by law for the preparation of\na town assessment roll.\n 2. Assessing unit villages utilizing town or county assessment roll.\nThe board of trustees may by resolution authorize the assessors to use\nthe assessment roll of the county or town of the current year as the\nbasis for the village assessment roll so far as practicable. Such\nresolution shall be effective until revoked by subsequent resolution or\nuntil superseded by a local law adopted pursuant to subdivision three of\nthis section. The board of trustees shall forthwith notify the\ncommissioner of the adoption of such resolution and of its revocation.\n 3. Non-assessing unit villages. (a) Any village, except a village\nlocated in two or more towns having different taxable status dates, may\nenact a local law, subject to permissive referendum as provided in\narticle nine of the village law, providing that the village shall cease\nto be an assessing unit and that village taxes shall thereafter be\nlevied on a copy of the part of the town assessment roll, or, if the\nvillage be located in a county having the power to assess real property,\nthe county assessment roll. Within ten days of the adoption of such\nlocal law, the board of trustees of the village shall forward a copy\nthereof to the commissioner. Upon the expiration of thirty days after\nthe adoption of such a local law, or if such local law is submitted for\napproval by the electors, upon approval of such local law, the village\nshall cease to be an assessing unit and the provisions of this title and\nthe village law relative to the making and reviewing of assessments of\nreal property shall thereafter not apply to such village; provided,\nhowever, that if such local law takes effect on or after the taxable\nstatus date of the village and before village taxes are levied on an\nassessment roll based on such taxable status date, the village shall not\ncease to be an assessing unit until after such village taxes are levied.\nWithin five days of the date such a local law takes effect, the board of\ntrustees of the village shall file a copy thereof with the clerk and\nassessor of the town or towns within which such village is located, or\nif the village is located within a county having the power to assess\nreal property, with the clerk and assessor of such county, and at the\nsame time with the commissioner.\n (b) A local law adopted pursuant to paragraph (a) of this subdivision\nshall remain in full force and effect unless rescinded by a subsequent\nlocal law which shall be subject to the same referendum and notice\nprovisions.\n (c) Upon receipt of the notice of the enactment of the village local\nlaw as provided in paragraph (a) of this subdivision, the assessor of\nthe applicable town or county shall thereafter annually prepare a copy\nof that part of the final town or county assessment roll applicable to\nthe village, which copy shall conform to the applicable part of the town\nor county assessment roll and assessments made or approved by the\ncommissioner for the village portion of the town or county assessment\nroll pursuant to title two-A and two-B of article four, title two of\narticle five, and article six of this chapter, shall be the assessments\nfor village purposes. The taxable status date of the town or county\nshall control for village purposes. The town or county assessor shall\ndeliver such copy to the board of trustees of the village no later than\nfive days after the completion and filing of the final town or county\nassessment roll. The expense of preparing and furnishing such duplicate\npart of the town or county assessment roll shall be a village charge to\nbe raise
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