[HISTORY: Adopted by the Town Board of the
Town of Tuxedo as indicated in article histories. Amendments noted
where applicable.]
[Adopted 4-24-2006 by L.L. No. 6-2006]
The Town Board finds that certain costs incurred
by the Town, or fees owed to the Town, related to individual properties
remain unpaid, unreimbursed or uncollected due to the legal costs
of collection and due to the unavailability of the property owner
to local or state court jurisdiction. This situation adversely affects
the public fiscally and unnecessarily burdens the taxpayers of the
Town with costs and expenses incurred for the benefit of individual
properties. Village Law §§ 4-414 and 5-518 provide
a mechanism for assessment of such costs by villages, but the Town
Law does not contain the analogous procedure. The Town Board finds
that Municipal Home Rule Law § 10 (ii)(a)(9-a) provides
that the Town may adopt a local law related to the fixing, levy, collection
and administration of local government rentals, charges, rates or
fees, penalties and rates of interest thereon, liens on local property
in connection therewith and charges thereon and that the Town may,
pursuant to MHRL § 10 (ii)(d)(3), adopt a local law amending
or superseding the Town Law, notwithstanding it is a general law,
unless the legislature expressly shall have prohibited the adoption
of such a local law. The Town Board finds no express or implied prohibition
of adopting a law similar to Village Law § 4-414.
Whenever an owner of property is required by
general, special or local law, or by any agreement or stipulation
with the Town, to make an improvement, perform any work, pay any fee,
cost or expense on or related to such property in the interest of
public safety, health or comfort, and general welfare, and such owner
shall fail to make the improvement or to perform the work or act required,
or to pay the fee, cost or expense, and the Town Board shall cause
such improvement, work or act to be done on such property, or a contract
has been awarded therefor by the Board, or the fee, cost or expense
has been determined to be due and remains unpaid, then the cost of
such improvement, work or act and/or the fee, cost or expense may
be assessed, levied and collected as provided herein. The amounts
which may be assessed, levied and collected herein shall include all
professional fees incurred by the Town, not limited to legal fees,
in relation to violations of law existing on any such property, or
for any fees incurred in relation to applications respecting such
property.
A.
Any amount which may be assessed against the property
of an owner pursuant to this article shall, in the first instance,
be billed to the property owner by mail addressed to the owner as
identified by the assessment records of the Town. The records of the
Town shall be deemed sufficient to verify such mailing. The amount
so billed shall be deemed presumptively valid but may be challenged
by the property owner. Any such challenge shall be made by request
for audit and review submitted to the Town Board within 65 days of
the date of mailing of the bill. Such request shall specify in detail
the basis of the challenge. The decision of the Town Board shall be
final but subject to review by an Article 78 proceeding filed within
30 days of the filing of the Town Board's decision with the Town Clerk.
B.
The Town Supervisor shall include with the Supervisor's
proposed budget the total amount of such monies which may be assessed
against individual properties in accordance with this article. The
Town Clerk shall prepare a roll of such amounts specifying the individual
properties against which the amount shall be assessed, together with
the name and address of the property owner as shown on the most current
Town assessment roll. The total amount shall be included in the final
budget of the Town. The Town Board shall approve the roll of individual
assessments, and the same shall be assessed against the properties
at the same time and in the same manner as Town taxes.
C.
As an alternative to the procedure set forth in Subsection A above, the Town may send notice of the preparation of the individual assessment roll to a particular property owner thereon whose assessment is not yet final in accordance with the procedure set forth in Subsection A above. Such notice shall be mailed not less than 20 days prior to a hearing on the roll to be held at the time of the preliminary budget hearing, or such other date as the Town Board shall specify. The Town Board, following such hearing, shall approve, modify or reject any assessment which was challenged at such hearing. The decision of the Town Board shall be final and may be challenged as set forth in Subsection A above.
All amounts which are assessed in accordance
with the procedure herein shall have added thereto 10% of the original
amount billed or noticed as an administrative fee. All amounts which
may be assessed shall have added thereto accrued interest in the amount
of 9% per annum through December 31.