[HISTORY: Adopted by the Town Board of the Town of Amherst 3-19-2007 by L.L. No.
3-2007. Amendments noted where applicable.]
GENERAL REFERENCES
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.
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:
A.
The insertion has been authorized by a resolution of the Town Board
passed by a two-thirds majority thereof.
B.
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.
C.
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."
D.
The insertion may mention elected officials of the Town by office
but no elected official shall be mentioned by name.
E.
Each insertion shall be approved by a separate resolution.
F.
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.
