[Adopted 3-16-1999 by L.L. No. 11-1999 (Ch. 176, Art. II,
of the 1985 Code)]
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.
[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.
[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.
Failure to comply with § 232-6 of this article shall be deemed nonfeasance and malfeasance in office.
