The purpose and intent of this chapter is to establish a 2024 Village Special Assessment District which shall include all commercial and taxable nonresidential property in the Village of Islandia which benefits from the expenditure of public monies for improvements and services that directly benefit the properties that are located in the District, which expenditures will be paid for by a special assessment to be levied on those properties.
[HISTORY: Adopted by the Board of Trustees of the Village of Islandia 10-29-2024 by L.L. No. 4-2024.[1] Amendments noted where applicable.]
[1]
Editor's Note: This local law was adopted as Ch. 180 but was renumbered to maintain the organization of the Code.
The Board of Trustees of the Village of Islandia, after a review of available information and due deliberation, hereby finds as follows:
A.
The properties that are located in the District of the Village of Islandia formed by this chapter require improvements and services which result in the expenditure of public money for which is largely private benefit benefitting the properties in the District.
B.
The Village of Islandia recognizes that the public services are necessary and must be provided for properties that are located in the Special Assessment District and that those public services require significant expenditures that are of a different nature and a significantly higher cost than the services and improvements that are required for the other properties in the Village that are not in the Special Assessment District.
C.
That it is proper and lawful for the Village of Islandia to render a separate assessment to the properties located in the Special Assessment District because those properties are directly benefitted by the expenditures that are made to the properties in that District.
A.
Assessment. There shall hereinafter be imposed on all real property located in the District an annual assessment which shall be a separate line item and in addition to the Village General Tax and which shall be the costs of the improvements and services made or provided by the Village of Islandia to the properties in the District prorated for each property based on an ad valorem basis, based on the full assessment of that property.
B.
Determination and assessment. The assessment shall be calculated based on the cost of the improvements and providing services which benefit the properties in the District and in a manner in which the Village of Islandia will assess and recover the costs of the improvements made and the services provided which benefit the properties in the District, including administrative and legal costs and fees.
C.
Tax due and assessment. The tax and assessment due under this chapter shall be assessed as a separate line item on the annual Village General Tax bill, due and collected, including penalties and interest, in the same manner as the Village General Tax.
The provisions of this chapter are declared to be severable, and if any section, sentence, clause or phrase of this article shall for any reason be held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections, sentences, clauses and phrases of this chapter, but they shall remain in effect, it being the legislative intent that this chapter shall stand, notwithstanding the invalidity of any part.