Bill Text: NY S04723 | 2017-2018 | General Assembly | Amended
Bill Title: Relates to the powers and duties of the receiver of taxes and assessments and school boards.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Vetoed) 2017-12-18 - VETOED MEMO.223 [S04723 Detail]
Download: New_York-2017-S04723-Amended.html
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-13ment 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. LBD09378-03-7S. 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 pursuantS. 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.
