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A06823 Summary:

A06823 Actions:

A06823 Committee Votes:

A06823 Floor Votes:

A06823 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6823
 
                               2015-2016 Regular Sessions
 
                   IN ASSEMBLY
 
                                      April 6, 2015
                                       ___________
 
        Introduced by M. of A. JAFFEE -- read once and referred to the Committee
          on Local Governments
 
        AN  ACT  to  amend the town law, in relation to the powers and duties of
          the receiver of taxes and assessments
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1. Subdivision 1 of section 37 of the town law, as amended by
     2  chapter 708 of the laws of 1992, is amended to read as follows:
     3    1. The receiver of taxes and assessments, if the office  be  elective,
     4  shall hold no other elective public office. Except as otherwise provided
     5  in section twenty-five hundred six of the education law, he or she shall
     6  have  and  possess  and  exercise  in  the  manner  and  within the time
     7  prescribed by law all the rights,  powers,  authority  and  jurisdiction
     8  possessed  and  exercised  by  the  town  tax  collector  and the school
     9  district collectors in the town of which he or she is receiver of  taxes
    10  and  assessments  and he or she shall be subject to all of the duties of
    11  such officers. Except  as  otherwise  provided  in  section  twenty-five
    12  hundred  six  of the education law, and unless [there has been an agree-
    13  ment between the town board and the school board to the  contrary,]  the
    14  school  board  advises the town's receiver of taxes in writing by certi-
    15  fied mail, return receipt requested, by no later than February first  of
    16  each  year  that it collects its own taxes, it shall be the duty of such
    17  receiver of taxes and assessments to  receive  and  collect  all  state,
    18  county, town and school taxes, and all assessments that may be levied or
    19  assessed  in the town, and all fees thereon prescribed by law, including
    20  all other moneys provided by law to be paid to the town tax collector or
    21  school district collectors, except that the town board of a town may  by
    22  resolution  authorize  the  receiver of taxes and assessments to receive
    23  taxes for thirty days after the first day specified in  the  notice  for
    24  the  payment  of such taxes, at a charge of not more than one per centum
    25  upon such taxes or without additional charge, and except that  the  town
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09803-01-5
        A. 6823                             2
 
     1  board  of  a  town may by resolution authorize the receiver of taxes and
     2  assessments to receive  taxes  heretofore  payable  to  school  district
     3  collectors after the expiration of such thirty day period with such fee,
     4  not  more  than five per centum upon such taxes, as the town board shall
     5  determine and specify in such  resolution.  Upon  the  passage  of  such
     6  resolution,  the  town  board  shall  determine  and  fix  the fee to be
     7  collected upon such taxes. Except as  otherwise  provided  by  law,  the
     8  receiver  of  taxes  shall  receive  and  collect all water rates, sewer
     9  rentals, permit fees and other fees and charges payable  to  said  town.
    10  Except  as  otherwise  provided  by  this section, all fees, interest or
    11  penalties collected by him or her upon any tax or assessment  heretofore
    12  payable  to the town tax collector, or school district collectors, shall
    13  belong to the town. Except as otherwise  permitted  by  section  fifteen
    14  hundred  eighty-eight  of the real property tax law, such receiver shall
    15  enter daily in a suitable book or books a record of all moneys  received
    16  by  him  or her and such book or books shall be public records and shall
    17  be open during office hours to  public  inspection.  Within  twenty-four
    18  hours  after  receiving the same, he or she shall deposit and secure all
    19  sums of money received and collected by him or her to the credit of  the
    20  supervisor  in  or  with  a bank or trust company designated by the town
    21  board and notify the supervisor thereof, except that all school district
    22  moneys collected shall be deposited to the credit of the school district
    23  in such bank or banks as may be designated from  time  to  time  by  the
    24  boards of education or trustees of the school districts, and except that
    25  after  payment to the supervisor in full of all moneys payable to him or
    26  her pursuant to any warrant for the collection of taxes, the residue, if
    27  any, shall be deposited to the credit  of  the  receiver  of  taxes  and
    28  assessments, in such banks or trust companies as have been designated by
    29  the  town  board in the type of account specified by such board and such
    30  moneys shall be  paid  to  the  county  treasurer  not  later  than  the
    31  fifteenth  day  of  each  month  following the receipt thereof, and upon
    32  expiration of such warrant the receiver shall comply with the provisions
    33  of section nine hundred forty of the real property tax law. In  lieu  of
    34  the  aforesaid immediate deposit of school district moneys to the credit
    35  of the school districts, the  receiver  of  taxes  and  assessments  may
    36  deposit such school district moneys to his or her own credit as receiver
    37  of taxes and assessments in the same account or accounts which he or she
    38  uses  for  depositing  and  disbursing county tax moneys; provided that,
    39  within five days after so depositing such school district moneys, he  or
    40  she  shall make appropriate distribution thereof by depositing appropri-
    41  ate sums to the credit of the school district as hereinbefore  provided.
    42  Notwithstanding  the  foregoing  provisions  of  this  section, the town
    43  board, by resolution, may direct the receiver of taxes  and  assessments
    44  to  deposit  and  secure  in  the  manner provided by section ten of the
    45  general municipal law, in his or her  name  as  receiver  of  taxes  and
    46  assessments,  within twenty-four hours after receipt thereof, all moneys
    47  collected by him or her which are due to the supervisor. All such moneys
    48  so deposited shall be paid to the supervisor at such  times  as  may  be
    49  specified  in  such resolution, but in no event later than the fifteenth
    50  day of each month following the receipt  thereof.  The  town  board  may
    51  require that any moneys deposited to the credit of the receiver pursuant
    52  to  this  subdivision  be  deposited in an interest bearing account. The
    53  interest earned on tax moneys so deposited, collected on behalf  of  the
    54  state,  county, any school district or special district, shall belong to
    55  the taxing entity for which such moneys were collected unless such enti-
    56  ty has, by statute in the case of the state or otherwise by  resolution,
        A. 6823                             3
 
     1  authorized  the  town  to credit all or a percentage of such interest to
     2  the general fund of the town. Upon  the  adoption  of  such  statute  or
     3  resolution,  the taxing entity shall notify, in writing, all town super-
     4  visors of the percentage of interest the town is authorized to credit to
     5  its  general  fund.  The  provisions  of  this subdivision regarding the
     6  deposit of moneys and crediting of interest  shall  be  controlling  and
     7  shall apply to each town, notwithstanding any inconsistent provisions of
     8  any general, special or local law.
     9    § 2. This act shall take effect immediately.