Pursuant to Municipal Home Rule Law § 10(1)(ii)(a)(9-a),
the Tax Collector for the Town of Brutus is hereby authorized to collect
a fee for duplicate tax bills issued when a bank or lending institution
fails to include the original bill with its payment.
This fee shall be set by resolution, each year,
at the first meeting of the year.
The Tax Collector, at the end of the collection
period, shall turn over to the Supervisor the fees received, and the
Supervisor shall credit such fees to the appropriate revenue account
in the General Fund (Town Law § 27, Subdivision 1).