[Adopted 11-14-2023 by L.L. No. 8-2023]
New York Real Property Tax Law § 922 provides the form and content of the Town and county tax bill to be mailed by the collecting officer of the Town. New York Tax Law § 1826, requires that any insert such as a "notice, circular, pamphlet, card, hand bill, printed or written notice of any kind" be authorized or required by law to be included with the tax bill.
At times, the Town Board of the Town of Sodus sees benefit to including notices with the tax bills that are sent out to all of the owners of real property in the Town. To permit the use of such inserted notices, the Town Board hereby adopts the following article.
The Town Board of the Town of Sodus elects to adopt this article to permit the placement of enclosure notices with tax bills in the Town of Sodus. This includes a legend printed on the tax bill or a separate document, insert, flyer, notice, circular, handbill, card, pamphlet or other information, including but not limited to information on dog enumeration and licensing within the Town of Sodus, to be included with the tax bill. The term "tax bill" shall include the state, county and Town tax bill as well as the school tax bill for properties within the Town of Sodus. The Town Board of the Town of Sodus, by resolution adopted by the Town Board, may direct such notice to be included with the tax bill in such form and manner as it may decide.