This article shall be known as the "Town of
Brookhaven Office of the Receiver of Taxes Law."
A.
Word usage. Whenever used in this article, words used
in the singular include the plural and vice versa.
B.
DEPUTY RECEIVERS
OFFICE
RECEIVER
Definitions. As used in this article, the following
terms shall have the meanings indicated:
The Deputy Receivers of Taxes of the Town of Brookhaven appointed
and holding office pursuant to § 20, Subdivision 3(c), of
the Town Law as amended, who shall act generally and for and in place
of the Receiver.
The Town of Brookhaven Office of the Receiver of Taxes, which
shall perform a major function of Town government.
The public official elected to the Office of the Receiver
of Taxes, who shall be the chief executive officer of the Office.
[Amended 11-16-2004 by L.L. No. 37-2004, effective 11-22-2004]
A.
There shall be in the Town of Brookhaven an Office
of the Receiver of Taxes. The principal executive officer and administrative
head of such office shall be the Receiver, 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 shall be the head
of the office, with the power and authority to appoint and remove
officers and employees under his jurisdiction in accordance with the
Civil Service Law and other applicable laws.
B.
The Receiver of Taxes may appoint Deputy Tax Receivers,
one of whom shall generally act for and in behalf of the Tax Receiver,
at such salary and for such term as may from time to time be fixed
by the Town Board, and who shall perform such duties as may be directed
by the Tax Receiver and as are vested in and imposed upon that office
by the provisions of this article, by statute or by other lawful authority.
C.
Before entering upon the duties of his office, the
Receiver 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.
D.
The Receiver shall have such powers as prescribed
by law and as shall be necessary for the proper administration of
the office consistent with applicable provisions of law.
A.
Accounting. The Receiver of Taxes shall administer,
manage, supervise and maintain accounting records over the collection
of property taxes throughout the Town of Brookhaven as levied by warrant
and disbursement of all said taxes and shall prepare summary reports
for all appropriate municipalities and public officials.
B.
Billing. The Receiver of Taxes shall administer, manage,
supervise and process all the billing of all school and general taxes
of property owners throughout the Town of Brookhaven.
C.
Tax roll. The Receiver of Taxes shall administer,
manage, supervise and process all printing related to tax services,
process all mailing directed to the Office and maintain and operate
all required equipment and machinery servicing the Office.
D.
The Receiver shall perform such other duties and functions
that are prescribed to be performed by him in any local law of the
Town Board or lawful directive of the Supervisor. However, the Receiver
may delegate any of his powers or direct any of his duties to be performed
to a Deputy Receiver or duly appointed assistant.
E.
The Receiver shall, if so directed by a local law
passed unanimously by the Town Board, include with each tax bill a
letter setting forth the fact that the Town is the mandated collection
agency for the various taxing jurisdictions and that these jurisdictions
set their own budgets and tax rates. The letter may specifically identify
the amount of tax attributable to the Town and describe briefly what
services are rendered for the taxes collected.
F.
Electronic
receipt. Upon a request of a taxpayer, which is to include the item
number and/or physical address of the subject property for which the
taxpayer has tendered payment, in the form of an email or as part
of the online payment system, if applicable, the Receiver of Taxes
of the Town of Brookhaven shall provide an electronic receipt to such
taxpayer making the request. The availability of an electronic receipt
does not preclude a taxpayer from electing to receive a copy of his
or her tax receipt in the mail or in person.
[Added 10-19-2010 by L.L. No. 22-2010, effective 11-1-2010]
All costs and expenses incurred by the Office
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.
