[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 3-2-2010 by L.L. No. 5-2010 (Ch. 60, Art. I, of the 1985 Code)]
This Legislature hereby finds and determines that local governments rely heavily on budgeted mortgage tax revenues to support their operations.
This Legislature also finds and determines that Suffolk County administers the distribution of mortgage recording tax revenues to all towns and villages throughout the County.
This Legislature further finds and determines that Suffolk County currently distributes mortgage tax revenues twice each year.
This Legislature finds that the economic downturn has had a significant impact on mortgage recording tax revenues, with this funding source declining to levels last seen a decade ago.
This Legislature determines that this decline in mortgage tax revenue has caused local governments to experience increased pressure on the property tax base and severe constraints on cash flow.
This Legislature also finds that New York State Tax Law § 261 allows counties the option to distribute mortgage tax revenues to local governments on a semiannual, quarterly or monthly basis.
This Legislature further finds that it would be prudent to increase the frequency of mortgage tax revenue payments and decrease the time between collection and distribution of these revenues to aid in operations of towns and villages.
Therefore, the purpose of this article is to make the election to distribute mortgage tax revenue payments to towns and villages on a quarterly basis with a three-month lag.
[Amended 6-17-2014 by L.L. No. 32-2014]
The County of Suffolk elects to distribute mortgage tax revenues collected pursuant to Article 11 of the New York Tax Law to towns and villages on a quarterly basis.
The Suffolk County Clerk, as recording officer, and the Suffolk County Comptroller shall prepare a joint report on or before the 15th day of February, May, August and November of each year showing the amount of mortgage tax revenue to be credited to each town and village for the preceding three-month period ending December 31, March 31, June 30 and September 30.
The Suffolk County Legislature shall, on or before the 15th day of March, June, September and December of each year, authorize the Presiding Officer and the Clerk of the Legislature to execute and deliver a warrant directing the County Comptroller to make the payments to towns and villages specified in the joint report. The Suffolk County Legislature shall authorize the issuance of the warrant by procedural motion.
This article shall apply to mortgage recording taxes collected by the County of Suffolk on and after October 1, 2010. The County Treasurer shall make the first quarterly mortgage tax distribution in March 2011.
Editor's Note: The position of County Treasurer was abolished 6-17-2014 by L.L. No. 3-2014, effective 1-1-2016, and the duties are now performed by the County Comptroller.
[Adopted 9-5-2018 by L.L. No. 23-2018]
As used in this article, the following terms shall have the meanings indicated:
- The Chair of the Public Safety Committee of the Suffolk County Legislature or any successor committee thereto.
- The Public Safety Committee of the Suffolk County Legislature or any successor committee thereto.
- FEDERAL ASSET FORFEITURE FUNDS
- Federally forfeited property shared with participating state and local law enforcement agencies authorized by federal law and guidelines.
- The United States Department of Treasury Guide to Equitable Sharing for Foreign Countries and Federal, State, and Local Law Enforcement Agencies and the United States Department of Justice Guide to Equitable Sharing for State and Local Law Enforcement Agencies, together with any supplement or successor to either guide.
- NEW PURCHASE
- The purchase of any item or service by a recipient agency with federal or state asset forfeiture funds which has not been subject to the review process established under this article.
- PRESIDING OFFICER
- The Presiding Officer of the Suffolk County Legislature.
- RECIPIENT AGENCY
- Every County department, office or agency entrusted with federal or state asset forfeiture funds.
- STATE ASSET FORFEITURE FUNDS
- Property claimed under Article 13-a of the New York Civil Practice Law and Rules.
Subject to the provisions of § 86-7 of this article, a recipient agency may only expend federal or state asset forfeiture funds for law enforcement purposes permissible under federal and state laws, rules, regulations and guidelines now existing or hereinafter promulgated governing the use of federal or state asset forfeiture funds and as consistent with this article. Nothing within this article shall be construed to authorize the purchase of any goods or services which do not conform with applicable federal or state law or any rule, regulation or guideline governing the use of asset forfeiture funds.
Any recipient agency which wishes to expend asset forfeiture funds on a new purchase of an item or service priced at more than $20,000 must, prior to making such purchase, provide written notice of its intent to purchase to the County Executive, the Presiding Officer and the Chairperson. Such notice shall include the name or title of item or service, the cost of the purchase, the quantity of each item or service, the vendor from whom the purchase shall be made and a description of the law enforcement purpose of each item or service purchased.
The head of a recipient agency may apply to the County Executive, the Presiding Officer and the Chairperson for confidentiality in the submission of a written notice of the intent to make a new purchase. Such application shall be made by affirmation, supported with reasonable detail, explaining why confidentiality in the review of the purchase is necessary. Review of the application shall be conducted by the County Executive, Presiding Officer and Chairperson in-camera and shall not divulge sources and methods that in the judgment of the head of the recipient agency will compromise the mission or safety of law enforcement or government personnel or civilians.
Upon receipt of a notice to make a new purchase, the County Executive, the Presiding Officer or the Chairperson may respond in writing directing the recipient agency to delay the purchase pending approval of the Public Safety Committee. The delayed purchase must be considered by the Public Safety Committee at its next regularly scheduled meeting. If neither the County Executive, the Presiding Officer nor the Chairperson responds to the written notice within six business days of their receipt of notice, the recipient agency may proceed with the purchase.
If a new purchase is referred to the Public Safety Committee for consideration, the recipient agency may request that the proposed purchase request be discussed in executive session. The Committee may grant the request if it determines that an executive session is appropriate under the New York Open Meetings Law.
Editor's Note: See Public Officers Law Art. 7, § 100 et seq.
If the Public Safety Committee rejects the proposed purchase, the recipient agency may request that the purchase be considered for approval by the full Legislature at its next general meeting via the enactment of a procedural resolution.
A recipient agency may apply to the County Executive, the Presiding Officer and the Chairperson, under emergency circumstances, for an expedited approval of a new purchase. Such application shall be submitted to all three officials and made by affirmation, supported with reasonable detail, explaining the emergency circumstances which make an expedited approval necessary. Such application may be approved by the signed authorization of two of the following individuals: the County Executive, the Presiding Officer and the Chairperson. In the event the application for an expedited approval of a new purchase is approved pursuant to this subsection, the County Executive, the Presiding Officer or the Chairperson may refer the purchase to the Public Safety Committee for its review and consideration.
Notwithstanding the provisions of § 86-6 of this article, separate application of approval for payment of all tuition expenses and attendance of County officers and employees at schools, seminars, institutes and the like conducted for the betterment of municipal government are subject to the provisions of § A2-17 and § A3-1 of the Administrative Code.
Committee procedures under this article shall conform to applicable state and local law and resolutions and the rules of the Suffolk County Legislature.