[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.
[Amended 2-17-2021 by L.L. No. 2-2021]
A. 
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.
B. 
Powers and duties of Receiver.
(1) 
The Receiver of Taxes is empowered herein to appoint a Deputy Receiver of Taxes who shall generally act for and on his behalf and who shall perform such duties as are vested in and imposed upon that office by the provisions of this chapter, by statute or by other lawful authority.
(2) 
The Receiver of Taxes is also empowered herein to appoint a confidential secretary and an executive assistant to the Receiver for such administrative functions as may be assigned and to advise and aid the Receiver in the planning and coordination of projects and policies of the Department.
(3) 
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 form as approved by the Town Attorney.
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:
A. 
Accounting.
B. 
Apportionment.
C. 
Billing.
D. 
Tax Roll.
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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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.