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
until and unless the municipality has passed local legislation allowing
for that practice, so long as neither the legislation nor the practice
provide for the dissemination of political or propaganda materials.
The Town of LaGrange desires to create, by this article, the authority
to circulate permissible materials with tax bills and to authorize
the Tax Receiver to do so.
By resolution adopted on a case-by-case basis,
the Town Board shall be authorized to instruct the Tax Receiver to
enclose with tax bills notices, circulars, and questionnaires concerning
matters of public concern, but excluding matters of a political nature
or entailing propaganda. The Tax Receiver shall enclose materials
with the tax bills where so instructed by the Town Board. Examples
of appropriate enclosures include, but shall not be limited to, reports
as to the fiscal condition of the municipality or its special districts,
circulars prepared by the Town's Conservation Advisory Council, notices
of public meetings or assemblies, and other such materials of public
interest.