New York Consolidated Laws, Real Property Tax Law - RPT § 1622. Dissolution of consolidated assessing unit

1. Any constituent municipality may withdraw from the consolidated assessing unit by local law, provided that such withdrawal shall be effective no sooner than one year after the date on which such local law shall have been filed with the department of state.

2. Upon the adoption of a local law of withdrawal by any constituent municipality, the consolidated assessing unit shall be dissolved sixty days after the filing and completion of the next ensuing final assessment roll.  In order for the remaining cities and towns to remain eligible for the benefits of this article thereafter, a new consolidated assessing unit must be created in the manner prescribed by this article.