Suffolk County, NY
 
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Table of Contents
[Adopted 3-16-1999 by L.L. No. 11-1999 (Ch. 176, Art. II, of the 1985 Code)]

§ 232-5 Legislative intent.

A. 
This Legislature hereby finds and determines that Resolution No. 256-1998, "Establishing a Truth and Accuracy in Property Tax Billing Policy," was adopted for the purpose of establishing clear and accurate lines of real property tax accountability subject to the penalty of ineligibility for County assistance or compensation in the event of willful violation by the towns.
B. 
This Legislature further finds that a review of the 1998/1999 real property tax bills, recently mailed to Suffolk County taxpayers, reflects willful noncompliance by the towns, including the outrageous example of the Town of Huntington in which percentage changes were added as a separate column, showing a County tax increase where there was none, and leaving more than enough empty lines to provide for separate lines for Erroneous Assessments, General County Fund taxes, and Police District Fund taxes.
C. 
Therefore, the purpose of this article is to convert the withholding of financial assistance and County compensation to towns into an automatic occurrence upon noncompliance with the County's real property tax billing policy.

§ 232-6 Authority to withhold payments for town failure to comply with County policy.

[Amended 9-16-2008 by L.L. No. 38-2008; 9-15-2011 by L.L. No. 49-2011]
A. 
In the event that the Legislative Budget Review Office, in consultation with the Legislature's Counsel, certifies that tax bills are printed and/or mailed by the Town Receivers of Taxes in a format that does not comply with Suffolk County Resolution No. 256-1998, "Establishing a Truth and Accuracy in Property Tax Billing Policy," or any amendments thereto, then the County Department of Audit and Control is hereby authorized, empowered, and directed to decline to process for payment or actually pay any form of County financial assistance or County compensation that is 100% County-funded (including sewer tax stabilization monies authorized by Resolution No. 1100-98, "A Charter Law Adopting Common Sense Tax Stabilization Plan for Sewers, Environmental Protection, and County Taxpayers") to a town within the County of Suffolk, including but not limited to payments under § C4-6J of the Suffolk County Charter.
[Amended 6-17-2014 by L.L. No. 32-2014]
B. 
In the event that any town willfully violates the provisions of Resolution No. 256-1998, or any amendments thereto, by knowingly refusing to provide the separate tax bill lines, then such town shall be ineligible for receipt of any form of financial aid or assistance from the County of Suffolk, including sewer tax stabilization monies authorized by Resolution No. 1100-98, "A Charter Law Adopting Common Sense Tax Stabilization Plan for Sewers, Environmental Protection, and County Taxpayers," any program of County assistance or compensation for the printing of such tax bills, and transfers of real property or personal property to a town within the County of Suffolk, for as long as such town is out of compliance with Resolution No. 256-1998, or any amendments thereto. Funding for the printing of real property tax bills shall not be paid unless the County Department of Law has first approved the actual formatting of tax bills by the pertinent town taxing jurisdiction as being in compliance with Resolution No. 256-1998, or any amendments thereto, and only if the Legislative Budget Review Office, in consultation with the Legislature's Counsel, certifies that tax bills are printed and/or mailed by the Town Receivers of Taxes in a format that is in compliance with Suffolk County Resolution No. 256-1998, or any amendments thereto.

§ 232-7 Applicability.

[Amended 6-17-2014 by L.L. No. 32-2014]
This article shall apply to all payments for tax bill preparation occurring on or after April 28, 1998, the effective date of Resolution No. 256-1998, "Establishing a Truth and Accuracy in Property Tax Billing Policy," on the part of the County Comptroller, as the case may be, and to all other payments, assistance, or transfers occurring on or after the effective date of this article.

§ 232-8 Penalties for offenses.

Failure to comply with § 232-6 of this article shall be deemed nonfeasance and malfeasance in office.