[Adopted 2-14-1996 by L.L. No. 1-1996]
This article shall be known as "A Local Law to Establish a Fee to be Charged by the Town of Bethlehem to Send a Delinquent Tax Notice as Required by § 987, Subdivision 1, of the New York State Real Property Tax Law."
Chapter 680 of the Real Property Tax Law requires that a delinquent tax notice be sent by the Receiver of Taxes to all property owners whose taxes are delinquent. Until recently, a charge of $1 was mandatory. The Real Property Tax Law has been amended so that said charge may be as much as $2 but is no longer mandatory.
The Receiver of Taxes has determined that a fee should be charged and that a fee of $1 is adequate to compensate the Town for the cost of sending the notice.
On or after the effective date of this article, there shall be a fee charged for the sending of the delinquent tax notice required by the New York State Real Property Tax Law in the amount of $1.