§ 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.