[HISTORY: Adopted by the Suffolk County Legislature as indicated
in article histories. Amendments noted where applicable. Uncodified
sections of local laws amending these provisions are included at the
end of this chapter.]
[Adopted 1-22-1992 by L.L. No. 3-1992 (Ch. 160, Art. I, of
the 1985 Code)]
A.
This Legislature finds that in August of 1990 numerous tax certiorari
proceedings were commenced against certain Southwest Sewer District
assessments; specifically, 208 proceedings were filed, covering 622
parcels of property.
B.
This Legislature further finds that § 271 of the County
Law provides for the review of said tax certiorari proceedings by
this Legislature. For the review of the 208 proceedings filed in 1990,
this Legislature determined that the matter was an administrative
function and, accordingly:
(1)
Designated the administrative head of the Southwest Sewer District,
or his designee, as the hearing officer to entertain said grievances
and to make recommendations to this Legislature in connection therewith;
and
(2)
Designated the Real Property Tax Service Agency, the Department of
Real Estate and the Department of Law to provide technical expertise
and assistance to the administrative head or his designee.
C.
This Legislature further finds that, on Grievance Day, the third
Tuesday in July, persons wishing to grieve the assessed valuation
of their property customarily commence a proceeding against the Town
Tax Assessor who established the assessed value for the property.
Those persons who are successful in their proceedings and have the
assessed value of their property reduced are granted a reduction in
each item on their tax bill (e.g., school tax, town tax, County tax,
etc.), except the portion attributable to the sewer district. In order
to receive a reduction in the sewer district portion of their tax
bill, these persons must commence a wholly separate grievance proceeding,
as outlined above.
D.
This Legislature further finds that the County, its departments and
agencies uses the assessed value of each parcel of property as established
by the town in which the property is situated when computing tax rates
for sewer districts. Accordingly, it is unnecessary and unfair to
require persons who successfully grieve their assessments at the town
level to commence a wholly separate proceeding to receive a corresponding
reduction in the sewer district portion of their tax bill. Requiring
such separate proceedings would prove unnecessarily costly and burdensome
to the individual taxpayers who must file them, as well as to this
Legislature (or its designees) which must review them.
E.
Therefore, notwithstanding the provisions of County Law § 271,
the purpose of this article is to provide that, for sewer districts
with property assessed in accordance with the provisions of § 271
of the County Law, the sewer district portion of a real property tax
bill shall be based upon the assessed value of the property as established
by the town in which the property is situated, and that any petitioner
who is successful in an application for a reduction in the assessed
value of his real property at the town level shall be granted a reduction
in the sewer district portion of his tax bill to correspond with the
assessed value of the property as established, or reestablished, by
the town.
As used in this article, the following terms shall have the
meanings indicated:
The Commissioner of the Department of Public Works.
Any Suffolk County sewer district, the property in which
is assessed in accordance with the provisions of § 271 of
the County Law.
Includes, but shall not be limited to, any individual(s),
firm, partnership, corporation, joint venture, organization, incorporated
or unincorporated association, or any other entity which possesses
legal rights and duties.
Any person bringing a tax certiorari proceeding against a
municipality.
Notwithstanding the provisions of County Law § 271,
for sewer districts with property assessed in accordance with the
provisions of § 271 of the County Law, the sewer district
portion of a real property tax bill shall be based upon the assessed
value of the property as established by the town in which the property
is situated. Any petitioner who is successful in an application for
a reduction in the assessed value of his real property at the town
level shall be granted a reduction in the sewer district portion of
his tax bill to correspond with the assessed value of the property
as established, or reestablished, by the town. The Commissioner, as
the administrative head of the district, shall take such steps as
shall be required to implement the provisions of this article.
This article shall apply prospectively only, i.e., to grievance
proceedings commenced during calendar year 1991 and thereafter. No
refunds in taxes shall be made as a result of this article for any
grievance proceedings commenced prior to calendar year 1991.
