Suffolk County, NY
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2023-12-05
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The Code
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Part I: Administrative Local Laws
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Chapter 232 Tax Notices and Billing
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Article V Suffolk County Community College Tax
- The Charter
- Ch C Charter
- Att CA Charter Uncodified Local Law Provisions
- The Administrative Code
- Ch A Administrative Code
- Att AA Uncodified Local Law Provisions
- The Code
- Part I: Administrative Local Laws
- Ch 1 General Provisions
- Ch 8 Agricultural Land, Development of
- Ch 12 Air-Conditioning Systems
- Ch 17 Auxiliary Police
- Ch 22 Child Fatality Review Team
- Ch 25 Conservation Easements
- Ch 29 Conveyance of Property
- Ch 33 Correctional Facility
- Ch 36 County Property
- Ch 38 Day-Care Facilities for County Employees
- Ch 42 Defense and Indemnification
- Ch 46 Detention Services, Division of
- Ch 50 Disabilities Advisory Board
- Ch 53 Disability Truth-In-Hiring Policy
- Ch 59 Electrical Agency
- Ch 64 Empire Zone
- Ch 68 Employee Relations
- Ch 71 Employees Making Allegations of Misconduct, Protection of
- Ch 73 Employees Serving in Military Reserves
- Ch 77 Ethics and Accountability
- Ch 82 Film Commission
- Ch 86 Finances
- Ch 94 Fire Code Violations
- Ch 98 Flags
- Ch 101 Food Policy Council
- Att 101A Chapter 101 Uncodified Local Law Provisions
- Ch 103 Forum for the Arts
- Ch 110 Health and Safety of Employees
- Ch 114 Hispanic Advisory Board
- Ch 119 Human Rights Commission
- Ch 125 Industrial Development Agency
- Ch 136 (Reserved)
- Ch 141 Land Exchanges
- Ch 143 Language Assistance
- Ch 145 Liability
- Ch 149 Light Pollution
- Ch 155 Local Development Corporations
- Ch 160 Mass Transportation
- Ch 168 Off-Track Betting
- Ch 172 Open Meetings
- Ch 178 Preschool Handicapped Transportation
- Ch 183 Public Notification Policy
- Ch 189 Purchasing and Contracts
- Ch 194 Real Property, Lease of
- Ch 199 Response and Truth in Government Policy
- Ch 205 Salaries and Compensation
- Ch 210 Senior Citizens' Advisory Board
- Ch 215 Sewer Districts
- Ch 221 Social Services Department
- Ch 226 Special Traffic Options Program for Driving While Intoxicated
- Ch 232 Tax Notices and Billing
- Ch 232 Art V Suffolk County Community College Tax
- § 232-14 Notification of amount of tax required.
- § 232-15 Explanation of tax.
- § 232-16 Penalties for offenses.
- Ch 238 Transit Stations
- Ch 245 Utility Easements
- Ch 250 Vanderbilt Museum
- Ch 255 Vehicles, County-Owned
- Ch 261 Women Veterans Advisory Board
- Part II: Regulatory Local Laws
- Ch 270 Advertising Materials
- Ch 274 Agricultural Operations
- Ch 278 Aids Testing
- Ch 281 Aid to Families With Dependent Child and Home Relief
- Ch 285 Aircraft
- Ch 290 Alarms
- Ch 294 Alcoholic Beverages
- Ch 299 Animals and Insects
- Ch 302 Animal Shelters and Kennels
- Att 302A Uncodified Local Law Provisions
- Ch 310 Balloons, Helium
- Ch 314 Banking Practices
- Ch 319 Bicycles, Skates, Skateboards and Scooters
- Att 319A Chapter 319 Uncodified Local Law Provisions
- Ch 325 Boats and Boating
- Ch 330 Body Art
- Ch 334 Books and Magazines
- Ch 344 Building Construction
- Ch 349 Bullets, Armor-Piercing
- Ch 353 Business Practices
- Ch 357 Carbon Dioxide Emissions
- Ch 360 Carbon Monoxide Detectors
- Ch 365 Caterers
- Ch 370 Cemeteries
- Ch 374 Cesspools and Individual Sewage Disposal Systems
- Ch 378 Child Protection
- Ch 383 Community College Facilities
- Ch 387 Consumer Protection
- Ch 391 Cooperative Housing
- Ch 396 Day-Care Facilities and Home-Care Services
- Ch 400 Defibrillators
- Ch 404 Demonstrations
- Ch 410 Domestic Partnerships
- Ch 415 Donation Bins
- Ch 420 Drug Premises and Property
- Ch 423 Drugs and Drug Products
- Ch 427 Dry-Cleaning Establishments
- Ch 433 Dumping and Littering
- Ch 436 Emergency Services
- Ch 438 Emergency Shelters
- Ch 441 Emergency Telephone System
- Ch 444 Energy Efficiency
- Ch 446 Environmental Protection
- Ch 450 Environmental Quality Review
- Ch 455 Ferry Service
- Ch 459 Fertilizer
- Ch 463 Filming
- Ch 467 Firearms and Weapons
- Ch 471 Fire Prevention
- Ch 475 Fishing and Shellfishing
- Ch 480 Foster Care and Adoptive Homes
- Ch 485 Fuel-Delivery Vehicles
- Ch 490 Furnaces, Outdoor
- Ch 494 Gasoline Sales
- Ch 497 Gasoline Stations
- Ch 502 Graffiti
- Ch 512 Hazardous Waste
- Ch 517 Home Improvement and Repair
- Ch 519 Homemaking Services
- Ch 523 Hotels and Motels
- Att 523A Chapter 523 Uncodified Local Law Provisions
- Ch 528 Human Rights
- Att 528A Uncodified Local Law Provisions
- Ch 538 Internet Crimes
- Ch 542 Item Pricing
- Ch 551 Land Acquisition Disclosure
- Ch 555 Laser Pointers
- Ch 558 Latex Products
- Ch 563 Licensed Occupations
- Att 563A Chapter 563 Uncodified Local Law Provisions
- Ch 564 Licensing
- Ch 567 Liquefied Natural Gas
- Ch 571 For-Hire Vehicle Registration
- Ch 575 Living Wage
- Ch 580 Lobbyists
- Ch 586 Mammography
- Ch 590 Medical, Mental Health and Substance Abuse Service Providers
- Ch 595 Mortgages, Purchase of
- Ch 599 Motor Fuel Facilities
- Ch 603 Motor Vehicle Use Fee
- Ch 607 Moving Companies
- Ch 612 Music Concerts
- Ch 618 Noise
- Ch 623 Nuisance Properties
- Ch 627 Nursing Homes and Health-Care Facilities
- Ch 633 Open Space Preservation
- Ch 639 Parking, Off-Street
- Att 639A Chapter 639 Uncodified Local Law Provisions
- Ch 643 Parks and Parks Facilities
- Att 643A Uncodified Local Law Provisions
- Ch 646 Personal Protective Equipment
- Ch 647 Pest Control
- Ch 649 Pharmacies
- Ch 651 Pipe Bomb Materials
- Ch 656 Planned Retirement Communities
- Ch 664 Political Parties, Gifts to Officials of
- Ch 668 Polygraph Examinations
- Ch 672 Pornography and Obscene Materials
- Ch 675 Privacy Protection
- Ch 677 Probation Department Fees
- Ch 681 Proprietary Ambulance Companies
- Ch 688 Records
- Ch 690 Recreation and Amusement Facilities
- Ch 692 Recycling
- Ch 696 Rental Property
- Ch 700 Restaurants and Food Service Establishments
- Ch 704 Retail Sales
- Ch 713 Safe School Zones
- Ch 717 Scaffolds
- Ch 719 School Buses
- Ch 721 Scrap Metal Processors, Vehicle Dismantlers and Junk Dealers
- Ch 726 Seal, County
- Ch 730 Security, Protection and Safety
- Ch 735 Senior Citizens Bill of Rights
- Ch 740 Sewers
- Ch 745 Sex Offenders
- Ch 751 Smoke Bombs and Sparkling Devices
- Ch 754 Smoking
- Ch 759 Storm Sewers
- Ch 763 Stormwater Management
- Ch 765 Streets and Sidewalks
- Ch 767 Subscription Service Fees
- Ch 769 Swimming Pools
- Ch 772 Tanning Facilities
- Ch 775 Taxation
- Att 775A Chapter 775 Uncodified Local Law Provisions
- Ch 779 Tax Grievance Consultants
- Ch 783 Tax Refunds
- Ch 787 Tires, Sale of
- Ch 792 Tobacco Products
- Ch 796 Towing
- Ch 803 Union Organizing
- Ch 808 Utilities; Utility Workers
- Ch 814 Vehicle Sales
- Ch 818 Vehicles and Traffic
- Att 818A Chapter 818 Uncodified Local Law Provisions
- Ch 822 Vehicles, Off-Road
- Ch 826 Vehicles, Vending
- Ch 828 Veterans
- Ch 830 Victims' Rights
- Ch 834 Video Recording Devices
- Ch 839 Wastewater Treatment Systems
- Ch 840 Water
- Ch 843 Wireless Communications
- Part III: Resolutions
- Ch 860 African-American Advisory Board
- Ch 865 Animals
- Ch 867 Anti-Graffiti Task Force
- Ch 869 Apprenticeship Training
- Ch 871 Auctions
- Ch 874 Capital Projects
- Ch 880 Child Protection
- Ch 884 Citizens Corps Council
- Ch 888 Classification and Salary Plans
- Ch 891 Contractors
- Ch 893 Contracts
- Ch 895 County Facilities
- Ch 896 Criminal Justice Supportive Services Coordination Committee
- Ch 899 Day-Care Centers, Payments to
- Ch 901 Diversity and Inclusion
- Ch 904 Document Receipt Policy
- Ch 908 Domestic Violence
- Ch 913 Drug Enforcement and Abuse Prevention
- Ch 920 Elections
- Ch 924 Electricians and Plumbers Rules and Regulations
- Ch 928 Emergency Medical Services
- Ch 931 Emergency Preparedness
- Ch 935 Employee Benefits
- Ch 936 Employment
- Ch 939 Energy Efficiency
- Ch 943 Environmental Protection
- Ch 945 Ethics, Code of
- Ch 948 Fees and Charges
- Ch 952 Finances
- Ch 954 Firearms and Weapons
- Ch 957 Gabreski Community Advisory and Review Board
- Ch 959 Government Information Depositories
- Ch 963 Harassment
- Ch 964 Hate Crime Task Force
- Ch 966 Home Energy Assistance Program
- Ch 971 Identity Protection
- Ch 977 Insurance
- Ch 981 Investment Policy
- Ch 1001 Land Development
- Ch 1005 Land Preservation
- Ch 1006 LGBTQ+ Advisory Board
- Ch 1008 Long Island Commission on Aquifer Protection
- Ch 1009 Long Island First Working Group
- Ch 1012 Marinas
- Ch 1013 Marine Industry Revitalization Advisory Council
- Ch 1016 Memorials and Symbols; Naming and Sponsorship of County Facilities, Parks and Roads
- Ch 1021 Motels Doing Business With Department of Social Services
- Ch 1027 Native American Affairs Advisory Board
- Ch 1032 Next Generation Advisory Boards
- Ch 1035 Open Data Committee
- Ch 1038 Park Police Patrol
- Ch 1043 Poets Laureate
- Ch 1047 Police
- Ch 1052 Probation
- Ch 1056 Property Control Manager
- Ch 1060 Property, Sale of
- Ch 1065 Procurement
- Ch 1070 Real Estate Appraisal, Acquisition and Disposition
- Ch 1075 Recognition Programs
- Ch 1079 Records Retention
- Ch 1083 Regional Planning Council
- Ch 1087 Requests for Proposals
- Ch 1091 Reserve Funds
- Ch 1095 Retirement Benefits for Legislators
- Ch 1099 Rewards and Incentive Programs
- Ch 1105 Roller Blades, Roller Skates and Skateboards
- Ch 1110 Self-Funded Health Program
- Ch 1114 Self-Insurance Program
- Ch 1118 Sewer Agency
- Ch 1122 Sex Offender Policies
- Ch 1126 Sober Home Oversight Board
- Ch 1127 Social Services Department
- Ch 1133 Surface Water Protection
- Ch 1138 Swimming Pools
- Ch 1143 Taxation
- Ch 1145 Teen Pregnancy Advisory Board
- Ch 1146 Tick Control Advisory Committee
- Ch 1147 Title Examination
- Ch 1151 Transfer of Development Rights
- Ch 1155 Transportation Advisory Board
- Ch 1160 Vanderbilt Museum Oversight Committee
- Ch 1162 Vector Control
- Ch 1164 Vegetation
- Ch 1166 Vending Machines
- Ch 1168 Veterans
- Ch 1173 Wage, Prevailing
- Ch 1177 Web Sites
- Ch 1180 Welfare
- Ch 1184 Wireless Communications
- Ch 1187 Women's Advisory Commission
- Statutes Applicable to Suffolk County
- Ch 1195 Suffolk County Tax Act
- Appendix
- Ch 1200 Civil Service Rules
- Derivation Table
- Ch DT Derivation Table
- Local Law Disposition List
- Ch DLL Local Laws Disposition List
- Resolution Disposition List
- Ch DLR Resolution Disposition List
[Adopted 9-9-2020 by L.L.
No. 36-2020]
The real property tax bills prepared by the Receiver of Taxes
of the 10 towns of Suffolk County shall set forth as a separate item
on the tax bill, apart for all other County taxes, the proportionate
aggregate amount of tax due for all County funds which is attributable
to Suffolk County Community College. The tax should be next to the
heading entitled: Suffolk County Community College Tax.
The tax bill shall contain the following explanation of the
Suffolk County Community College Tax:
"New York State Education Law § 6304 obligates counties
with community colleges to provide a minimum of 1/3 of the college's
operating funds. This line represents the portion of taxes collected
in association with this obligation."
A.
In the event that any Receiver of Taxes of the 10 towns of Suffolk
County willfully violates the provisions of this article by knowingly
refusing to provide these separate tax bill lines, then the town in
which such Receiver of Taxes is so employed shall be ineligible for
receipt of any form of financial aid or assistance from the County
of Suffolk (including Sewer Tax Stabilization monies authorized by
Local Law No. 35-1999, "A Charter Law Adopting Common Sense Tax Stabilization
Plan for Sewers, Environmental Protection, and County Taxpayers"),
any program of County assistance or compensation for the printing
of such tax bills and transfers of real property or personal property
to a town within the County of Suffolk, for as long as such town is
out of compliance with this article. Funding for the printing of real
property tax bills shall not be paid unless the County Department
of Law has first approved the actual formatting of tax bills by the
pertinent town taxing jurisdiction as being in compliance with this
article and only if the Legislative Office of Budget Review, in consultation
with the Legislature's Counsel, certifies that tax bills are
printed and/or mailed by the Receivers of Taxes in a format that is
in compliance with this article and any subsequent amendments.
B.
In the event that the Legislative Office of Budget Review, in consultation with the Legislature's Counsel, certifies that tax bills are printed and/or mailed by any of the Receivers of Taxes of the 10 towns of Suffolk County in a format that does not comply with this article and any subsequent amendments, then the County Department of Audit and Control is hereby authorized, empowered, and directed, under §§ C5-2I and C15-2G of the Suffolk County Charter, to decline to process for payment or actually pay any form of County financial assistance or County compensation that is 100% County-funded (including Sewer Tax Stabilization monies authorized by Local Law No. 35-1999, "A Charter Law Adopting Common Sense Tax Stabilization Plan for Sewers, Environmental Protection, and County Taxpayers") to a town within the County of Suffolk including, but not limited to, payments under § C4-6J of the Suffolk County Charter.
