[Adopted 9-14-1995 by L.L. No. 9-1995]
The purpose of this article is to supersede
provisions of Real Property Tax Law § 922 and authorize
the Collecting Officer to charge a fee for issuing a duplicate statement
of taxes, other than one mandated by statute.
A.
The Collecting Officer may charge a nonrefundable
fee of $5 for the issuance of each duplicate statement of taxes for
a parcel of real property, other than a duplicate statement of taxes
mandated by statute. Presently, duplicate statements are mandated
for:
(1)
The forwarding of a statement of taxes to any new
owner of real property where the Collection Officer has received notice
of such transfer of real property occurring subsequent to the taxable
status date pursuant to Real Property Tax Law § 922, Subdivision
(b); and
(2)
The forwarding of duplicate tax statements for elderly
and disabled property owners pursuant to Real Property Tax Law §§ 922,
Subdivision (d)1-a and 923.
B.
The amount of the above fee may be changed from time
to time by a resolution of the Town Board.
For purposes of this article, a "duplicate statement
of taxes" shall be deemed to include the compiling and transmitting
of tax information pertaining to a single parcel of real property
on memo bills and/or other forms provided by financial institutions
and other tax escrow collecting agencies.
