[Adopted 1-22-1992 by L.L. No. 3-1992 (Ch. 160, Art. I, of
the 1985 Code)]
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.
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.