Suffolk County, NY
 
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Table of Contents
Table of Contents
[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.]
GENERAL REFERENCES
Sewers — See Ch. 740.
Taxation — See Chs. 775 and 1143.
215a Uncod LL Pro
[Adopted 1-22-1992 by L.L. No. 3-1992 (Ch. 160, Art. I, of the 1985 Code)]

§ 215-1 Legislative intent.

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.

§ 215-2 Definitions.

As used in this article, the following terms shall have the meanings indicated:
COMMISSIONER
The Commissioner of the Department of Public Works.
DISTRICT
Any Suffolk County sewer district, the property in which is assessed in accordance with the provisions of § 271 of the County Law.
PERSON
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.
PETITIONER
Any person bringing a tax certiorari proceeding against a municipality.

§ 215-3 Reduction based on town property assessment.

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.

§ 215-4 Applicability.

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.