[HISTORY: Adopted by the Board of Trustees of the Village
of Orchard Park 4-27-2015 by L.L. No. 1-2015. Amendments noted where
applicable.]
GENERAL REFERENCES
Taxation — See Ch. 194.
The Orchard Park Village Board of Trustees find that § 1826
of the Tax Law of the State of New York generally forbids a municipality
from mailing or delivering with tax bills any notice, circular, pamphlet,
card or other printed material unless the insertion of such material
is authorized by law. However, in no case, by local law or practice,
may a municipality include with the tax bill material that is advertising,
political or propaganda. The Town board wishes to take advantage of
the ability to reach the many residents of the Village of Orchard
Park that is afforded by inserting notices in the tax bill but also
wants to do so in a manner that does not violate the prohibitions
of § 1826 of the Tax Law. To that end, the Orchard Park
Village Board of Trustees adopts this chapter.
This chapter is adopted pursuant to the power granted to villages
to adopt laws by § 10 and § 22 of the Municipal
Home Rule Law to authorize the Village to include appropriate notices
in mailings with tax bills.
As used in this chapter, the following terms shall have the
meanings indicated:
A notice, circular, pamphlet, card, handbill or other enclosure
concerning a matter of public concern, but excluding any and all matter
that is of a political nature, is propaganda, or is any type of advertising.
An annual tax bill of the Village of Orchard Park or any
special district thereof, or notification of a tax to be levied or
assessed by the Village of Orchard Park, or any special district thereof,
or any receipt from the payment of any tax or levy, but excluding
the school tax bill of any school district located partly or wholly
within the Village of Orchard Park.
Insertions shall be included with the tax bill of the Village
of Orchard Park if:
A.
The insertion has been authorized by a resolution of the Village
of Orchard Park Board of Trustees, by a two-thirds majority thereof.
B.
Any proposed insertion must be in the mail slots of the Village Board
members in final form at least five days prior to adoption of the
resolution authorizing its insertion with the tax bill.
C.
The insertion shall include upon it a notation that it is included
with the tax bill "by order of the Orchard Park Village Board of Trustees."
D.
The insertion may mention elected officials of the Village by office,
but no elected official shall be mentioned by name.
E.
Each insertion shall be approved by a separate resolution.
F.
The resolution authorizing the insertion shall identify a source
of funding for printing of a suitable number of insertions as well
as funding for folding and placing the insertions in the envelope
with the tax bill and to pay for any additional postage required as
a result of the insertion.
If any section, clause, or provision of this chapter or its
application to any person is adjudged invalid, the adjudication shall
not affect other sections, clauses, provisions, or the application
thereof that can be sustained or given effect without the invalid
section clause, provision, or application and to this end the various
sections, clauses or provisions of this chapter are declared to be
severable.
