Town of Oyster Bay, NY Article II Receiver of Taxes, Department of

[Adopted 12-51-1972 by L.L. No. 5-1972]

§ 4-13 Title.

This article shall be known as the "Town of Oyster Bay Receiver of Taxes Law."

§ 4-14 Definitions and word usage.

A. Whenever used in this article, words used in the singular include the plural and vice versa.

B. As used in this article, the following terms shall have the meanings indicated:

DEPARTMENT

The Town of Oyster Bay Department of Receiver of Taxes, which shall perform a major function of Town government.

DEPUTY RECEIVER

Deputy Receivers of Taxes of the Town of Oyster Bay, appointed and holding office pursuant to Subdivision 3(c) of § 20 of the Town Law, as amended, who shall act generally for and in place of the Receiver.

RECEIVER

The public official elected to the office of Receiver of Taxes who shall be the chief executive officer of the Department.

§ 4-15 Establishment; department head; term; salary.

[Amended 1-22-2002 by L.L. No. 2-2002; 5-11-2004 by L.L. No. 9-2004; 2-28-2006 by L.L. No. 4-2006; 12-15-2009 by L.L. No. 1-2010]

There shall be in the Town of Oyster Bay a Department of Receiver of Taxes. The principal executive officer and administrative head of such Department shall be the Receiver who shall be elected to said office for the term fixed by law at such salary as may from time to time be fixed by said Town Board. The Receiver shall be the head of the Department with power and authority to appoint and remove officers and employees under his jurisdiction in accordance with the Civil Service law and other applicable laws. The annual salary of the Receiver of Taxes, through December 31, 2010, shall be $110,000.

§ 4-16 Deputies.

The Receiver is empowered herein to appoint two Deputies who shall generally act for and in his behalf and who shall perform such duties as are vested in and imposed upon that office by the provisions of this article, by statute or by other lawful authority. The Receiver shall file in the office of the Town Clerk a designation of successorship with respect to said Deputies.

§ 4-17 Undertakings.

Before entering upon the duties of his office, the Receiver shall execute and file with the Town Clerk an official undertaking, if the same be required by the Town Board, in such sum as prescribed by the Town Board and in such form as approved by the Town Attorney.

§ 4-18 Organization.

The Receiver shall have such powers as prescribed by law and as shall be necessary for the proper administration of the Department consistent with applicable provisions of law. Until such time as the same may be either amended or modified, the Department shall be divided into the following divisions:

A. Accounting.

B. Apportionment.

C. Billing.

D. Tax Roll.

§ 4-19 Powers and duties.

A. The powers and duties of such divisions therein shall be under the administration, direction and control of the Receiver, and each of said divisions shall be supervised by a Deputy who shall be assigned to a division by the Receiver.

[Amended 3-12-1991 by L.L. No. 1-1991]

B. The Receiver may, with the approval of the Town Board, establish, consolidate or abolish any divisions now existing or hereafter created in said Department; and establish, consolidate or abolish any bureau or subdivisions now existing or hereafter created in any such division.

§ 4-20 Enumeration of divisions.

A. Division of Accounting. It administers, manages, supervises and maintains accounting records over the collection of property taxes throughout the Town of Oyster Bay as levied by warrant and disbursement of all said taxes; prepares summary reports of all appropriate municipalities and public officials.

B. Division of Apportionment. It administers, manages, supervises and processes apportionment of parcels of real property for tax purposes; makes and records all required Tax Map changes and title changes; processes all tax delinquencies for collection purposes; answers all taxpayer inquiries regarding tax status.

C. Division of Billing. It administers, manages, supervises and processes all the billing of all school and general taxes of property owners throughout the Town of Oyster Bay.

D. Division of Tax Roll. It administers, manages, supervises and processes all printing related to tax services; processes all mailing directed to the Department; maintains and operates all required equipment and machinery servicing the Department.

§ 4-21 Performance of other duties; delegation of powers.

The Receiver, acting by and through any of said existing or hereafter named divisions, shall be empowered to perform such other duties and functions that are prescribed to be performed by him in any law, ordinance or resolution of the Town Board or lawful directive of the Supervisor; however, the Receiver may delegate any of his powers to or direct any of his duties to be performed to a Deputy Receiver or head of a division.

§ 4-22 Charges against special districts.

All costs and expenses incurred by the Department or its officers or employees on behalf of a special improvement district or special Town project shall be charged against such district or project and paid from the funds duly appropriated for the purpose of such district or project.

§ 4-23 Powers of Supervisor.

Nothing herein contained shall be construed to delegate or transfer any power of the Town Supervisor contained in §§ 29, 52 and 125 of the Town Law of the State of New York or any other powers which may be lawfully exercised by said Supervisor.

§ 4-24 Fees.

[Amended 3-12-1991 by L.L. No. 1-1991]

The Receiver may establish a schedule of fees to be collected by him for any services rendered in connection with the work of his Department and for which he deems it necessary to charge and to collect a fee therefor.