[HISTORY: Adopted by the Town Board of the Town of Amherst 3-19-2007 by L.L. No. 3-2007. Amendments noted where applicable.]
Taxation — See Ch. 175.
This chapter shall be known as the "Tax Bill Enclosures Local Law."
The Town Board of the Town of Amherst find that § 1826 of the Tax Law of the State of New York generally forbids a municipality from mailing or delivering with tax bills any notice, circular, pamphlet, card, or other printed material unless the insertion of such material is authorized by law. However, in no case, by local law or practice, may a municipality include with the tax bill material that is advertising, political or propaganda. The Town Board wishes to take advantage of the ability to reach the many residents of the Town that is afforded by inserting notices in the tax bill but also wants to do so in a manner that does not violate the prohibitions of § 1826 of the Tax Law. To that end, the Town Board adopts this chapter.
This local law is adopted pursuant to the power granted to towns to adopt local laws by § 10(a)(xii) and § 22 of the Municipal Home Rule Law to authorize the Town to include appropriate notices in mailings with tax bills.
As used in this chapter, the following terms shall have the meanings indicated:
- A notice, circular, pamphlet, card, handbill, or other enclosure concerning a matter of public concern, but excluding any and all matter that is of a political nature, is propaganda, or is any type of advertising.
- TAX BILLS
- An annual tax bill of the Town of Amherst or any special district thereof, or notification of a tax to be levied or assessed by the Town of Amherst, or any special district thereof, or any receipt from the payment of any tax or levy, but excluding the school tax bill of any school district located partly or wholly within the Town of Amherst.
Insertions shall be included with tax bill of the Town of Amherst only if:
The insertion has been authorized by a resolution of the Town Board passed by a two-thirds majority thereof.
Any proposed insertion must be on the desks of the Town Board members in final form at least five days prior to adoption of the resolution authorizing its insertion with the tax bill.
The insertion shall include upon it a notation that it is included with the tax bill "by order of the Town Board of the Town of Amherst."
The insertion may mention elected officials of the Town by office but no elected official shall be mentioned by name.
Each insertion shall be approved by a separate resolution.
The resolution authorizing the insertion shall identify a source of funding for printing of a suitable number of insertions as well as funding for folding and placing the insertions in the envelope with the tax bill and to pay for any additional postage required as a result of the insertion.
If any section, clause, or provision of this chapter or its application to any person is adjudged invalid, the adjudication shall not affect other sections, clauses, provisions, or the application thereof that can be sustained or given effect without the invalid section, clause, provision, or application, and to this end the various sections, clauses, or provisions of this chapter are declared to be severable.