[HISTORY: Adopted by the Town Board of the
Town of Islip 7-17-74 as Local Law No. 10, 1974. Amendments noted where
applicable.]
This local law shall be known as the "Town of
Islip Receiver of Taxes Law."
A.Â
Word usage. Whenever used in this local law, words
used in the singular include the plural and vice versa.
B.Â
DEPARTMENT
DEPUTY RECEIVER
RECEIVER
Definitions. As used in this local law, the following
terms shall have the meanings indicated:
The Town of Islip Department of Receiver of Taxes, which
shall perform a major function of Town government.
The Deputy Receiver of Taxes of the Town of Islip appointed
and holding office pursuant to § 20, Subdivision 3(c) of
the Town Law as amended, who shall act generally for and in place
of the Receiver.
The public official elected to the office of Receiver of
Taxes, who shall be the chief executive officer of the Department.
[Amended 6-17-80 by L.L. No. 10, 1980]
A.Â
There shall be in the Town of Islip a Department of
Receiver of Taxes. The principal executive officer and administrative
head of such Department shall be the Receiver who shall be elected
to said office for the term fixed by law at such salary as may from
time to time be fixed by said Town Board. The Receiver shall be the
head of the Department with power and authority to appoint and remove
officers and employees under his jurisdiction in accordance with the
Civil Service Law and other applicable laws.
B.Â
The Receiver is empowered herein to appoint a Deputy
who shall generally act for and in his behalf and who shall perform
such duties as are vested in and imposed upon that office by the provisions
of this local law, by statute or by other lawful authority.
C.Â
Before entering upon the duties of his office, the
Receiver shall execute and file with the Town Clerk an official undertaking,
if the same is required by the Town Board, in such sum as prescribed
by the Town Board and in such form as approved by the Town Attorney.
D.Â
The Receiver shall have such powers as prescribed
by law and as shall be necessary for the proper administration of
the Department consistent with applicable provisions of law.
[Amended 11-21-78 by L.L. No. 7, 1978; 6-17-80 by L.L. No. 10, 1980]
A.Â
Accounting. The Receiver of Taxes administers, manages,
supervises and maintains accounting records over the collection of
property taxes throughout the Town of Islip as levied by warrant and
disbursement of all said taxes and prepares summary reports for all
appropriate municipalities and public officials.
B.Â
Apportionment. The Receiver of Taxes administers,
manages, supervises and processes apportionment of parcels for real
property tax purposes, makes and records all required Tax Map changes
and title changes, processes all tax delinquencies for collection
purposes and answers all taxpayer inquiries regarding tax status.
C.Â
Billing. The Receiver of Taxes administers, manages,
supervises and processes all the billing of all school and general
taxes of property owners throughout the Town of Islip.
D.Â
Tax roll. The Receiver of Taxes administers, manages,
supervises and processes all printing related to tax services, processes
all mailing directed to the Department and maintains and operates
all required equipment and machinery servicing the Department.
E.Â
The Receiver performs such other duties and functions
that are prescribed to be performed by him in any law, ordinance or
resolution of the Town Board or lawful directive of the Supervisor.
However, the Receiver may delegate any of his powers or direct any
of his duties to be performed to a Deputy Receiver or duly appointed
assistant.
F.Â
The Receiver shall, if so directed by a resolution
passed unanimously by the Town Board, include with each tax bill a
letter setting forth the fact that the Town is the mandated collection
agency for the various taxing jurisdictions and that these jurisdictions
set their own budgets and tax rates. The letter may specifically identify
the amount of tax attributable to the Town and describe briefly what
services are rendered for the taxes collected.
[Amended 6-17-80 by L.L. No. 10, 1980]
All costs and expenses incurred by the Department
or its officers or employees on behalf of a special improvement district
or special Town project shall be charged against such district or
project and paid from the funds duly appropriated for the purpose
of such district or project.
[Amended 6-17-80 by L.L. No. 10, 1980]
Nothing herein contained shall be construed
to delegate or transfer any power of the Town Supervisor contained
in §§ 29, 52 and 125 of the Town Law of the State of
New York or other powers which may be lawfully exercised by said Supervisor.
[Amended 6-17-80 by L.L. No. 10, 1980]
The Receiver may establish a schedule of fees
to be collected by him for:
A.Â
Filing in his office or Department of any map or written
instrument required to be so filed.
B.Â
The preparation of any copy of a map or written instrument
filed in his office or Department.
C.Â
Certifying any such map or written instrument.
D.Â
Any other service rendered in connection with the
work of his Department and for which he deems it necessary to charge
and to collect a fee therefor.
[Amended 6-17-80 by L.L. No. 10, 1980]
If any section, provision or part thereof in
this local law shall be adjudged invalid or unconstitutional by a
court of competent jurisdiction, then such adjudication shall not
affect the validity of the local law as a whole or any section, provision
or part thereof not so adjudged invalid or unconstitutional.
[Amended 6-17-80 by L.L. No. 10, 1980]
This local law shall be effective when the appropriate
certified copies are filed with the Secretary of State of the State
of New York.
