[HISTORY: Adopted by the Town Board of the
Town of New Castle 3-27-1990 by L.L. No. 19-1990. Amendments noted
where applicable.]
The Town Board may, by resolution, direct that
a particular written or printed notice, circular, pamphlet, card,
handbill or other printed or written notice (hereinafter, the "notice")
relating to taxes assessed or levied by the State of New York or any
political subdivision thereof, including the Town of New Castle and
its districts, be mailed or delivered to residents or taxpayers of
the Town of New Castle with any statement of moneys due the State
of New York or any political subdivision thereof, including the Town
of New Castle and its districts, tax bill or notification of a tax
to be levied by the State of New York or any political subdivision
thereof, including the Town of New Castle and its districts.
Within five days (or less if directed by the Town Board) after the adoption of a resolution pursuant to § 115-1 hereof, the Town Clerk shall deliver to the Town Receiver of Taxes and Assessments, a certified copy of such resolution. The Receiver of Taxes and Assessments shall then prepare and reproduce the notice in the form set forth in such resolution and mail or deliver the notice to taxpayers as directed in such resolution.
Any notice mailed or delivered to taxpayers
pursuant to this chapter shall be deemed a notice, circular, pamphlet,
card, handbill or printed or written notice authorized or required
by law within the meaning of § 1826, Subdivision (a), of
the Tax Law.
This chapter shall become effective upon filing
with the Secretary of State.
