[HISTORY: Adopted by the Town Board of the Town of Warwick
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 144.
[Adopted 12-8-2011 by L.L. No. 8-2011]
The Town Board finds that certain costs incurred by the Town,
or fees owed to the Town, related to individual properties remain
unpaid, unreimbursed or uncollected due to the legal costs of collection
and due to the unavailability of the property owner to local or state
court jurisdiction. This situation adversely affects the public finances
and unnecessarily burdens the taxpayers of the Town with costs and
expenses incurred for the benefit of individual properties. Village
Law §§ 4-414 and 5-518 provide a mechanism for assessment
of such costs by villages, but the Town Law does not contain the analogous
procedure. The Town Board finds that Municipal Home Rule Law § 10(ii)(a)(9-a)
provides that the Town may adopt a local law related to the fixing,
levy, collection and administration of local government rentals, charges,
rates or fees, penalties and rates of interest thereon, liens on local
property in connection therewith and charges thereon and that the
Town may, pursuant to Municipal Home Rule Law § 10(ii)(d)(3),
adopt a local law amending or superseding the Town Law, notwithstanding
it is a general law, unless the legislature expressly shall have prohibited
the adoption of such a local law. The Town Board finds no express
or implied prohibition of adopting a law similar to Village Law § 4-414.
Whenever an owner of property is required by general, special,
or local law or by any agreement or stipulation with the Town to make
an improvement, perform any work, pay any fee, cost or expense, on
or related to such property in the interest of public safety, health,
or comfort, and general welfare and such owner shall fail to make
the improvement or to perform the work or act required, or to pay
the fee, cost, or expense, and the Town Board shall cause such improvement,
work, or act to be done on such property, or a contract has been awarded
therefor by the Board, or the fee, cost or expense has been determined
to be due and remains unpaid, then the cost of such improvement, work,
or act, and/or the fee, cost or expense, may be assessed, levied,
and collected as provided herein. The amounts which may be assessed,
levied, and collected herein shall include all professional fees incurred
by the Town, not limited to legal fees, in relation to violations
of law existing on any such property, or for any fees incurred in
relation to applications respecting such property.
A.
Any
amount which may be assessed against the property of an owner pursuant
to this article shall, in the first instance be billed to the property
owner by mail addressed to the owner as identified by the assessment
records of the Town. The records of the Town shall be deemed sufficient
to verify such mailing. The amount so billed shall be deemed presumptively
valid, but may be challenged by the property owner. Any such challenge
shall be made by request for audit and review submitted to the Town
Board within 65 days of the date of mailing of the bill. Such request
shall specify in detail the basis of the challenge. The decision of
the Town Board shall be final, but subject to review by an Article
78 proceeding filed within 30 days of the filing of the Town Board's
decision with the Town Clerk.
B.
The
Town Supervisor shall include with the Supervisor's proposed
budget, the total amount of such monies which may be assessed against
individual properties in accordance with this article. The Town Clerk
shall prepare a roll of such amounts specifying the individual properties
against which the amount shall be assessed, together with the name
and address of the property owner as shown on the most current Town
assessment roll. The total amount shall be included in the final budget
of the Town. The Town Board shall approve the roll of individual assessments
and the same shall be assessed against the properties at the same
time and in the same manner as Town taxes.
C.
As an alternative to the procedure set forth in Subsection A above, the Town may send notice of the preparation of the individual assessment roll to a particular property owner thereon whose assessment is not yet final in accordance with the procedure set forth in Subsection A above. Such notice shall be mailed not less than 20 days prior to a hearing on the roll to be held at the time of the preliminary budget hearing, or such other date as the Town Board shall specify. The Town Board, following such hearing shall approve, modify, or reject any assessment which was challenged at such hearing. The decision of the Town Board shall be final and may be challenged as set forth in Subsection A above.
All amounts which are assessed in accordance with the procedure
herein shall have added thereto 10% of the original amount billed
or noticed as an administrative fee. All amounts which may be assessed
shall have added thereto interest in the amount of 9% per annum. When
listed on the individual assessment roll such interest shall be calculated
through January 31 of the next year.
