[HISTORY: Adopted by the North Hempstead Town Board 1-8-1980 as L.L. No. 1, 1980. Amendments noted where applicable.]
It has long been the opinion of this Board that the ruling of the New York State Department of Audit and Control, namely, that administrative expenses of the town's Highway Department are general fund, townwide charges and not charges that should be levied solely on real property outside incorporated villages, as had been the practice of this town, imposed an unjustifiable tax burden on residents of incorporated villages within the town. This inequity, mandated by the state's Department of Audit and Control, resulted in a double taxation of village residents who were required to pay taxes for highway services provided by the village in which they lived and who were also taxed by the town despite the fact that the town's Highway Department rendered no services to property situated within incorporated villages.
To remedy the aforementioned inequity and ease the tax burden of village residents, this town secured legislation from the State of New York enabling it to adopt this chapter which exempts village residents from double taxation for Highway Department charges.
The term "administrative costs and expenses," as used in this chapter shall include the following budget items:
Stationery and printing.
Telephone and communication systems.
Conferences, meetings, schools, etc.
Tools, parts and supplies.
Gas, oil, etc.
Replacement and removal of flowers, shrubs and trees.
Any and all additional budget items pertaining to personal services and expenses which relate to the operation of the town's Highway Department.
All real property which is exempt from the levy and collection of taxes in the Town of North Hempstead pursuant to the provisions of § 277 of the New York State Highway Law and which is located within any incorporated village within the town which forms a separate road district and wherein the roads and streets are maintained at the expense of such village is exempt from any and all of the administrative costs and expenses for the repair and improvement of highways, including sluices, culverts and bridges having a span of less than five (5) feet, and such other items as are provided for by Subdivisions 3 and 4 of § 141 of the New York State Highway Law.
Any and all of the administrative costs and expenses which are the subject of this chapter shall be a charge on that portion of the town outside any village therein and shall be assessed, levied and collected from any real property outside any incorporated village or villages.
This chapter is adopted pursuant to Chapter 511 of the Laws of the State of New York, 1979.
This chapter shall take effect immediately upon filing with the Secretary of State of the State of New York.