Town of Wheatfield, NY Chapter 32 Receipt and Collection of Taxes and Fees

[HISTORY: Adopted by the Town Board of the Town of Wheatfield 2-22-1993 by L.L. No. 2-1993. Amendments noted where applicable.]

GENERAL REFERENCES

Assessor — See Ch. 6.

Ethics — See Ch. 15.

Taxation — See Ch. 173.

§ 32-1 Purpose.

The Town of Wheatfield believes that it would be beneficial and in the interest of governmental economies to delegate certain of the functions of the Receiver of Taxes[1] to other Town departments and officials. The purpose of this chapter is to effectuate the delegation of certain of such duties.

[1] Editor’s Note: Local Law No. 7-2008, amended, adopted by the Town Board 7-31-2008, approved by referendum 10-7-2008, abolished the office of the Receiver of Taxes and Assessments and assigned the statutory duties of the Receiver of Taxes and Assessments to the Town Clerk.

§ 32-2 Duties to be delegated.

[Amended 9-15-2008 by L.L. No. 8-2008]

The following duties of the Receiver of Taxes as set forth in Town Law § 37 are hereby delegated as follows:

A. All bills, permit fees and miscellaneous charges shall be collected by the Town Clerk.

B. The Town Clerk shall collect all real property taxes and assessments, special district charges and the like within the Town of Wheatfield, except that the Town Board may, but shall not be required to, enter into an agreement to permit any school district located within the Town to collect its own school taxes.

[Amended 7-31-2008 by L.L. No. 7-2008, amended]