[HISTORY: Adopted by the Town Board of the Town of Wheatland as indicated
in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 119.
[Adopted 5-2-1974 by L.L.
No. 1-1974 (Ch. 11, Art. I, of the 1980 Code)]
The Town Board of the Town of Wheatland has been aware of certain inequities
that have occurred in the past, as a result of the sale or transfer of land,
where the owners or occupants of said land are receiving services as out-of-district
customers, for Town districts established for the purpose of supplying water,
sanitary sewer services, refuse collection services and other services now
established or to be established by Town districts. These past inequities
have arisen since charges to out-of-district customers have not appeared on
the tax bills sent to the owners or occupants of these serviced properties.
In order to eliminate these inequities and to prevent future misunderstandings
concerning the nature of out-of-district charges, it is the policy of the
Town of Wheatland that all such charges for out-of-district customers within
the Town of Wheatland shall be set forth on the tax bills, and it is the purpose
of this article to authorize the entry on the Wheatland tax roll of all charges
for such out-of-district customers.
As used in this article, the following terms shall have the meanings
indicated:
All charges incurred by the Town of Wheatland for the capital costs
and the operation and maintenance of any and all district services, such as
water districts, refuse collection districts, sanitary sewer districts, storm
sewer districts, lighting districts, sidewalk districts and all other such
service districts as defined by the New York State Town Law.
All owners of real property not located within the service district
but who have, by contract, been permitted to receive the services offered
within any such district and have agreed to assume the costs of such service
at the same rate and in the same proportion as those residing within the district.
The Assessor for the Town of Wheatland shall ascertain, on an annual
basis, all out-of-district customers for any Town service districts within
the Town of Wheatland. The Assessor shall thereafter cause to be entered on
the tax roll for the Town of Wheatland the amount and type of charges assessed
to the land owned by the out-of-district customer.
After the effective date of this article, all out-of-district customers,
prior to receiving any services from Town service districts, shall be required
to execute a contract agreeing to the assessment of the charges for such services
against their benefited real property in the same manner and in the same proportion
as those charges are assessed against customers within the district. Such
contract shall be executed in duplicate, and the original shall be filed with
the Wheatland Town Clerk, and a copy shall thereafter be transmitted to the
Assessor for the Town of Wheatland.
