[HISTORY: Adopted by the Town Board of the Town of Babylon 4-7-1976
by L.L. No. 7-1976. Section 53-13 amended at time of adoption
of Code; see Ch. 1, General Provisions, Art. I. Other amendments noted where
applicable.]
GENERAL REFERENCES
Taxation — See Ch. 195.
A.
Whenever used in this chapter, words used in the singular
include the plural and vice versa.
B.
As used in this chapter, the following terms shall have
the meanings indicated:
- DEPARTMENT
- The Town of Babylon Department of Receiver of Taxes, which performs a major function of Town government.
- DEPUTY RECEIVER
- The Deputy Receiver of Taxes of the Town of Babylon, appointed and holding office pursuant to § 20, Subdivision 3(c), of the Town Law, as amended, who shall act generally for and in place of the Receiver.
- RECEIVER
- The public official elected to the office of Receiver of Taxes and the chief executive officer of the Department.
There shall be in the Town of Babylon a Department of the Receiver of
Taxes. The principal executive officer and administrative head of such Department
shall be the Receiver of Taxes, who shall be elected to said office for the
term fixed by law at such salary as may from time to time be fixed by said
Town Board. The Receiver of Taxes shall be the head of the Department, with
power and authority to appoint and remove officers and employees under his
jurisdiction in accordance with civil service law and other applicable law.
The Receiver of Taxes is empowered herein to appoint a Deputy who shall
generally act for and in his behalf and who shall perform such duties as are
vested in and imposed upon that office by the provisions of this chapter,
statute or by other lawful authority.
Before entering upon the duties of his office, the Receiver of Taxes
shall execute and file with the Town Clerk an official undertaking, if the
same is required by the Town Board, in such sum as prescribed by the Town
Board and in such form as approved by the Town Attorney.
The Receiver of Taxes shall have such powers as prescribed by law and
as shall be necessary for the proper administration of the Department consistent
with applicable provisions of law.
Until such time as the same may be either amended or modified, the Department
shall be divided into the following Divisions:
The powers and duties of such Divisions therein shall be under the jurisdiction,
administration, direction and control of the Receiver of Taxes, and each of
the said Divisions shall be supervised by a division head who shall be designated
as Supervisor.
The Receiver of Taxes may, with the approval of the Town Board, establish,
consolidate or abolish any division, bureau or subdivision now existing or
hereafter created in any such division.
The Division of Accounting administers, manages, supervises and maintains
accounting records over the collection of property taxes throughout the Town
of Babylon as levied by warrant and disbursement of all said taxes; and prepares
summary reports for all appropriate municipalities and public officials.
The Division of Apportionment administers, manages, supervises and processes
apportionment of parcels of real property for tax purposes; makes and records
all required tax map changes and title changes; processes all tax delinquencies
for collection purposes; and answers all taxpayer inquiries regarding tax
status.
The Division of Billing administers, manages, supervises and processes
all the billing of all school and general taxes of property owners throughout
the Town of Babylon.
The Division of Tax Roll administers, manages, supervises and processes
all printing related to tax services; processes all mailing directed to the
Department; and maintains and operates all required equipment and machinery
of the Department.
The Receiver, acting by and through any of the said existing or hereafter
named Divisions, shall be empowered to perform such other duties and functions
that are prescribed to be performed by him in any law, ordinance or resolution
of the Town Board or lawful directive of the Town Supervisor; however, the
Receiver may delegate any of his powers to or direct any of his duties to
be performed to a Deputy Receiver or head of a division.
All costs and expenses incurred by the Department or its officers or
employees on behalf of a special improvement district or special Town project
shall be charged against such district or project and paid from the funds
duly appropriated for the purpose of such district or project.
Nothing herein contained shall be construed to delegate or transfer
any power of the Town Supervisor contained in §§ 29, 52 and
125 of the Town Law of the State of New York or other powers which may be
lawfully exercised by said Supervisor.
The Receiver may establish, subject to approval of the Town Board, a
schedule of fees, to be collected by him for:
A.
Filing in his office or Department of any map or written
instrument required to be so filed.
B.
The preparation of any copy of a map or written instrument
filed in his office or Department.
C.
Certifying any such map or written instrument.
D.
Any other service rendered in connection with the work
of his Department and for which he deems it necessary to charge and to collect
a fee.
