Section 1826 of the Tax Law of New York State forbids a municipality
from mailing or delivering with tax bills any notices, circulars,
pamphlets, cards, or similar printed materials unless the municipality
has passed local legislation pursuant to Municipal Home Rule Law §§ 10
and 22 allowing for that practice and so long as neither the legislation
nor the practice provide for the dissemination of political or propaganda
materials. The purpose of this article is to authorize the Town Board,
by unanimous resolution, to allow the Town Clerk to enclose with the
tax bills certain notices or other enclosures allowed by law concerning
matters of public interest, but excluding enclosures of a political
nature, entailing propaganda, or advertisements.
Pursuant to authority granted by Municipal Home Rule Law Sections
10 and 22, this article is adopted authorizing the Lancaster Town
Board, by resolution unanimously adopted, to instruct the Town Clerk
to enclose notices, circulars, pamphlets, cards, handbills or other
enclosures allowed by law concerning matters of public concern, subject
to the following:
A. Such enclosures shall exclude any and all matter of political nature,
entailing propaganda or any type of advertisement.
B. Each enclosure shall be approved by a separate unanimous resolution
of the Town Board.
C. Said enclosures shall be included in the County/Town tax bills only.
This article shall take effect immediately upon filing with
the New York Secretary of State.