[Adopted 4-2-1996 by L.L. No. 5-1996]
As used in this article, the following terms
shall have the meanings indicated:
The Commissioner of Consumer Affairs of the County of Rockland.
The owner, contract vendee, or estate of the decedent owning
real property.
The Rockland County Office of Consumer Protection.
The last person in whose name the affected property appears
in the records of the Rockland County Clerk as certified by an abstract
or a title insurance company licensed by the State of New York. "Owner"
shall include the authorized agent of an owner.
Any natural person, individual, firm, partnership, association,
entity or corporation, other than an attorney.
Any residential property eligible for assessment review.
Any person, individual, partnership, corporation, joint venture
or other entity which provides or offers to provide, for any compensation
or consideration, whether direct or indirect, any service to assist
the complainant or the authorized agent of the complainant of any
property located within the County in obtaining a reduction in the
assessed valuation of such premises from the Board of Assessment Review
and the Town assessing unit.
A.
No tax assessment counseling service shall:
(1)
Claim or otherwise hold itself out, whether directly
or indirectly, to be a governmental entity or a part thereof or to
be affiliated with an entity of government.
(2)
Claim or imply, directly or indirectly, that a complainant
is overpaying real property taxes, unless such service shall have
supported such allegations by furnishing the complainant with specific
information directly relating to the affected parcel of real estate.
(3)
Claim or imply, directly or indirectly, that the only
effective method by which a complainant may receive a tax assessment
reduction is through use of a tax assessment consulting service.
(4)
Charge a complainant a fee that exceeds, in the aggregate,
100% of the first year reduction in actual property taxes to be paid
by the complainant as a result of a successful challenge that reduces
the assessed valuation of a complainant's premises. Any such fee shall
be paid only from the first year reduction.
B.
No tax assessment consulting service shall enter into
a contract or an agreement with a complainant unless such contract
shall contain the following information or provisions in a conspicuously
and clearly written manner in type size no smaller than 12 point (pica):
(1)
A schedule of the fees charged by such service.
(2)
A provision permitting the claimant, at any time within
three days after having entered into such contract or agreement, to
cancel such contract or agreement completely and receive a full and
prompt refund of any fee or deposit already paid by such complainant
to such tax assessment consulting service. Any provision in a contract
or retainer that purports or attempts to nullify, vacate, or in any
manner restrict the right of cancellation described in this subsection
shall be completely void and unenforceable.
(3)
A notification clearly distinguishing between assessments
and actual taxes paid by a property complainant and clearly explaining
that the challenge is related to the assessed value of the subject
property and not the actual taxes paid on that assessment.
(4)
A provision requiring that a tax assessment consulting
service shall not retain any refund of taxes received by the service
as a result of the judicially ordered reduction for a period of more
than 30 days without refunding same to the complainant/mortgagor,
less uncollected fees due such service, if applicable, except for
the following conditions:
(a)
The complainant has relocated without notifying
the service representing such complainant of same in writing;
(b)
The mortgagor has defaulted on the underlying
mortgage or has agreed in writing to the contrary with the mortgagee;
(c)
Title to the affected property has been transferred
subsequent to the filing of a complaint for the affected property;
or
(d)
The amount of the refund or some aspect of the
refund check is questionable or in error.
(5)
A notification that a complainant is not required
to use a tax assessment consulting service in order to file for and
or receive a tax assessment reduction.
(6)
A statement as to the extent to which the tax assessment
consulting service will proceed with an individual's claim to reduce
a tax assessment.
(7)
A statement signed by the property owner indicating
that he or she clearly understands that the contract being entered
into permits the agent to act as the sole agent in consulting services.
It shall be unlawful for any person to provide
or offer to provide tax assessment consulting services within the
County of Rockland or on behalf of any complainant without first obtaining
a license from the office in accordance with the provisions of this
article except for the following:
A.
All applications for licenses shall be submitted in
writing on forms furnished by the office and shall be accompanied
by a nonrefundable application fee in the amount of $200.
B.
The license application shall be signed under oath.
Where a corporation is an applicant or participant in such an application,
the application shall be signed under oath by an officer of such corporation.
C.
All applications shall include the residence address
of the individual who subscribes his or her name to the application.
D.
The Commissioner may require the names and residence
addresses of any employees or officers of the applicant, in addition
to any other information which he or she may deem advisable and proper.
E.
An individual applicant must be at least 18 years
of age and of good character.
F.
The Commissioner shall investigate such applicant
as to good character before he or she shall issue the applicant a
license.
G.
The applicant shall meet such further qualifications
as may be prescribed by this section and any other appropriate section
of this article, including such licensing examination as may be established
by the Commissioner.
H.
The office shall issue a license or temporary license
to each applicant who has submitted satisfactory evidence of his or
her qualifications and who has complied with all of the requirements
of this article.
A.
All licenses, except temporary licenses, shall be
for a period of one year from the date of issuance thereof, at the
discretion of the office, and shall expire on the last day of the
12th month after such issuance. Fees payable upon renewal shall be
in the amount of $150.
B.
No licenses hereunder shall be assignable or transferrable.
C.
Failure to make application and pay the required annual
fee for a license renewal prior to the expiration date of said license
shall render the license null and void on the expiration date. Compliance
with the provisions of this subsection shall entitle the licensee
to the renewal of his or her license, provided that such license has
not been suspended or revoked by the Commissioner.
D.
The death of the individual who holds a valid license
issued pursuant to this article shall terminate such license.
E.
A license issued in the name of an individual may
be assigned or transferred for the remainder of the license period
to a partnership, corporation or other entity, provided that the individual
holding such license is a general partner of such partnership, the
owner of not less than 25% of the outstanding voting shares of such
corporation, or the holder of not less than 25% interest in any other
entity at the time of the assignment or transfer. The application
for such transfer or assignment must be accompanied by evidence satisfactory
to the Commissioner that the above set forth requirements have been
satisfied. No assignment or transfer shall become effective until
proper endorsement evidencing said transfer or assignment has been
made on the face of the license by the Commissioner and such license,
so endorsed, has been returned to the assignee or transferee. All
such endorsements shall be made by the payment of a fee of $25.
F.
Each individual licensee shall, within 10 business days after a change of control of ownership or management, apply for the assignment or transfer of a license specified in Subsection E, or such license shall terminate. Every other licensee shall, within 10 business days after a change of control or management, notify the office, in writing, of such change.
G.
No licensee shall authorize or permit the use of his
or her license by or on behalf of any other person.
H.
Each licensee shall, within 10 business days after
a change of address, notify the office, in writing, of such change.
I.
A licensee who determines not to engage in the activity
regulated herein may make application to the office to deactivate
temporarily his or her license issued pursuant to this section for
a period not to exceed three years. The licensee will submit with
the application for shelving said license a fee of $50 for each annual
period of inactivity sought.
A duplicate license may be issued for a license
which has been lost, destroyed, or mutilated, upon application therefor
on a form prescribed by the Commissioner and the payment of a fee
of $50. Each such duplicate license shall have the word "Duplicate"
stamped across the face thereof and shall bear the same number as
the one it replaces.
A.
Any agreement to provide tax assessment consulting
services entered into subsequent to the effective date of this article
by a person who provides such services and who, on the date of such
agreement, does not possess a valid license to engage in such a service
shall be unenforceable by him or her and shall be voidable at the
option of any other party to the contract. Nothing contained herein
shall be construed to prevent any other party to the contract from
enforcing its terms.
A.
The Commissioner shall have the power to impose a
civil penalty not to exceed $5,000 upon a licensee, to suspend or
revoke a license, or to deny an application for the renewal of a license
for any one or more of the following causes:
(1)
Fraud, deceit, misrepresentation or bribery in securing
a license.
(2)
The making of any false statement in application for
a license.
(3)
Violation of any provision of this article, any other
appropriate law, or any rule or regulation promulgated thereunder.
(4)
Fraud, deceit, or misrepresentation in securing any
donation.
(6)
Negligence resulting in the dismissal of the complainant's
claims.
B.
No license shall be suspended or revoked nor a penalty
imposed until after a hearing has first been held before the Commissioner
upon at least seven business days' notice to the licensee. Such notice
shall be served either personally or by certified mail, return receipt
requested, to the last known address of the licensee and shall state
the date and place of the hearing as well as enumerate the grounds
constituting the allegations against such licensee. The licensee may
be represented by counsel and may produce witnesses in his or her
own behalf. A record of the hearing shall be taken and preserved.
For purposes of such hearing, the Commissioner may administer oaths,
take testimony, subpoena witnesses, and compel the production of books,
paper, records or other documents deemed pertinent to the subject
of the hearing.
In addition to any other penalty, fine, right, cause of action or claim provided by this article or any other law, any third intentional violation (not arising out of a single incident) by a tax assessment consulting service of any of the provisions of § 355-56 or 355-57 of this article shall render such violator liable to the payment to the County of Rockland of a civil penalty, recoverable in an action brought in a court of competent jurisdiction, in the sum of not more than $10,000 for each such violation.
Failure to comply with any provision of this
article shall constitute a Class A misdemeanor, punishable by a fine
not to exceed $10,000 and/or up to one year imprisonment.
This article shall apply to any agreements or
contracts to render tax assessment consulting services entered into
subsequent to the effective date of this article.
