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S04723 Summary:

S04723 Actions:

S04723 Committee Votes:

S04723 Floor Votes:

S04723 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         4723--A
            Cal. No. 461
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                    February 24, 2017
                                       ___________
 
        Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
          printed to be committed  to  the  Committee  on  Local  Government  --
          reported  favorably  from  said committee, ordered to first and second
          report, ordered to a third reading, passed by Senate and delivered  to
          the  Assembly, recalled, vote reconsidered, restored to third reading,
          amended and ordered reprinted, retaining its place  in  the  order  of
          third reading
 
        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 September first of
    16  each year prior to collecting its own taxes, it shall  be  the  duty  of
    17  such 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
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09378-03-7
        S. 4723--A                          2
 
     1  school district collectors, except that the town board of a town may  by
     2  resolution  authorize  the  receiver of taxes and assessments to receive
     3  taxes for thirty days after the first day specified in  the  notice  for
     4  the  payment  of such taxes, at a charge of not more than one per centum
     5  upon such taxes or without additional charge, and except that  the  town
     6  board  of  a  town may by resolution authorize the receiver of taxes and
     7  assessments to receive  taxes  heretofore  payable  to  school  district
     8  collectors after the expiration of such thirty day period with such fee,
     9  not  more  than five per centum upon such taxes, as the town board shall
    10  determine and specify in such  resolution.  Upon  the  passage  of  such
    11  resolution,  the  town  board  shall  determine  and  fix  the fee to be
    12  collected upon such taxes. Except as  otherwise  provided  by  law,  the
    13  receiver  of  taxes  shall  receive  and  collect all water rates, sewer
    14  rentals, permit fees and other fees and charges payable  to  said  town.
    15  Except  as  otherwise  provided  by  this section, all fees, interest or
    16  penalties collected by him or her upon any tax or assessment  heretofore
    17  payable  to the town tax collector, or school district collectors, shall
    18  belong to the town. Except as otherwise  permitted  by  section  fifteen
    19  hundred  eighty-eight  of the real property tax law, such receiver shall
    20  enter daily in a suitable book or books a record of all moneys  received
    21  by  him  or her and such book or books shall be public records and shall
    22  be open during office hours to  public  inspection.  Within  twenty-four
    23  hours  after  receiving the same, he or she shall deposit and secure all
    24  sums of money received and collected by him or her to the credit of  the
    25  supervisor  in  or  with  a bank or trust company designated by the town
    26  board and notify the supervisor thereof, except that all school district
    27  moneys collected shall be deposited to the credit of the school district
    28  in such bank or banks as may be designated from  time  to  time  by  the
    29  boards of education or trustees of the school districts, and except that
    30  after  payment to the supervisor in full of all moneys payable to him or
    31  her pursuant to any warrant for the collection of taxes, the residue, if
    32  any, shall be deposited to the credit  of  the  receiver  of  taxes  and
    33  assessments, in such banks or trust companies as have been designated by
    34  the  town  board in the type of account specified by such board and such
    35  moneys shall be  paid  to  the  county  treasurer  not  later  than  the
    36  fifteenth  day  of  each  month  following the receipt thereof, and upon
    37  expiration of such warrant the receiver shall comply with the provisions
    38  of section nine hundred forty of the real property tax law. In  lieu  of
    39  the  aforesaid immediate deposit of school district moneys to the credit
    40  of the school districts, the  receiver  of  taxes  and  assessments  may
    41  deposit such school district moneys to his or her own credit as receiver
    42  of taxes and assessments in the same account or accounts which he or she
    43  uses  for  depositing  and  disbursing county tax moneys; provided that,
    44  within five days after so depositing such school district moneys, he  or
    45  she  shall make appropriate distribution thereof by depositing appropri-
    46  ate sums to the credit of the school district as hereinbefore  provided.
    47  Notwithstanding  the  foregoing  provisions  of  this  section, the town
    48  board, by resolution, may direct the receiver of taxes  and  assessments
    49  to  deposit  and  secure  in  the  manner provided by section ten of the
    50  general municipal law, in his or her  name  as  receiver  of  taxes  and
    51  assessments,  within twenty-four hours after receipt thereof, all moneys
    52  collected by him or her which are due to the supervisor. All such moneys
    53  so deposited shall be paid to the supervisor at such  times  as  may  be
    54  specified  in  such resolution, but in no event later than the fifteenth
    55  day of each month following the receipt  thereof.  The  town  board  may
    56  require that any moneys deposited to the credit of the receiver pursuant
        S. 4723--A                          3
 
     1  to  this  subdivision  be  deposited in an interest bearing account. The
     2  interest earned on tax moneys so deposited, collected on behalf  of  the
     3  state,  county, any school district or special district, shall belong to
     4  the taxing entity for which such moneys were collected unless such enti-
     5  ty  has, by statute in the case of the state or otherwise by resolution,
     6  authorized the town to credit all or a percentage of  such  interest  to
     7  the  general  fund  of  the  town.  Upon the adoption of such statute or
     8  resolution, the taxing entity shall notify, in writing, all town  super-
     9  visors of the percentage of interest the town is authorized to credit to
    10  its  general  fund.  The  provisions  of  this subdivision regarding the
    11  deposit of moneys and crediting of interest  shall  be  controlling  and
    12  shall apply to each town, notwithstanding any inconsistent provisions of
    13  any general, special or local law.
    14    § 2. This act shall take effect immediately.