[Adopted 12-51-1972 by L.L. No. 5-1972]
This article shall be known as the "Town of Oyster Bay Receiver
of Taxes Law."
A.
Whenever used in this article, words used in the singular include
the plural and vice versa.
B.
DEPARTMENT
DEPUTY RECEIVER
RECEIVER
As used in this article, the following terms shall have the meanings
indicated:
The Town of Oyster Bay Department of Receiver of Taxes, which
shall perform a major function of Town government.
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.
The public official elected to the office of Receiver of
Taxes who shall be the chief executive officer of the Department.
[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.
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.
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.
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.
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.
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.
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.
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.
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.
[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.