A.
It is the intent of this article to override the limit on the amount of real property taxes that may be levied by the Town of Orangetown pursuant to General Municipal Law § 3-c, and to allow the Town Board of the Town of Orangetown to adopt a budget for the fiscal year 2013 that requires a real property tax levy in excess of the "tax levy limit" as defined by General Municipal Law § 3-c.
B.
Among other reasons, the override is made necessary by the proposed charge back to the Town of various expenses formerly paid by the County of Rockland, including costs relating to the conduct of elections, and expenses associated with local students attending out-of-county community colleges, as well as by the resolution of certain real property tax certiorari proceedings, and the payment of refunds and the loss of assessment associated therewith.