NY State Fin L § 54-A (2021)
2021 New York Laws STF - State Finance Article 4-A - State Assistance to Local Government 54-A - Withholding of Payment of Local Assistance by the State to Counties, Cities and Villages, in Certain Cases.

§  54-a.  Withholding  of  payment of local assistance by the state to   counties, cities and villages, in certain cases. 1. In  the  event  that   any county, city or village, subject to the provisions of section ten of   article  eight of the constitution of this state, levies or causes to be   levied taxes upon real property in excess of the  limitation  prescribed   by   or  pursuant  to  such  section,  the  state  comptroller,  upon  a   determination of the amount thereof as herein provided,  shall  withhold   local  assistance by the state as defined in section seventy-one of this   chapter to such county, city or village to the extent  of  such  excess.   The  state  comptroller  shall give notice in writing by registered mail   addressed to the chief fiscal officer and to the legislative body of any   such county, city or village of his determination of the amount of  such   excess  levy  and  of his intention to withhold such local assistance to   the extent of such excess, and further requiring such  county,  city  or   village,  within thirty days from the date of such notice, to show cause   why such withholding should not be made by filing a  verified  statement   with  him  setting forth the facts in relation thereto. The comptroller,   upon receipt of such verified statement, or if no verified statement  is   filed  within  the  time permitted, then at the expiration of such time,   shall review his determination and within thirty  days  thereafter  make   and  file in his office his final determination thereon and cause copies   thereof to be served by registered mail upon the  chief  fiscal  officer   and  upon  the  legislative  body  of  such county, city or village. The   amount finally determined by the state comptroller to be withheld  shall   be  deducted  only  from  the  next four quarterly instalments due or to   become due thereafter to such county, city or village  pursuant  to  the   provisions of section fifty-four of this chapter.2.  To  the  extent that any county, city or village from which moneys   shall have been withheld as provided by this section shall, in the  next   succeeding fiscal year of such county, city or village, levy or cause to   be  levied  taxes  upon  real property to an amount less than the amount   permitted under or pursuant to the provisions of section ten of  article   eight  of the constitution of this state, such withheld local assistance   may be paid to such county, city or  village,  to  the  extent  of  such   decrease,  provided, however, that not more than the amount withheld may   be so paid. The state comptroller shall make and file his  determination   certifying  the  amount  of such moneys so withheld to which the county,   city  or  village  may  be  entitled  under  the  provisions   of   this   subdivision.  To  the  extent  that such withheld moneys are not paid to   such county, city or village as herein provided, they shall be  retained   in  the  general  fund  of the state treasury to the credit of the local   assistance fund therein, and such county, city or village shall have  no   further claim to the payment thereof.3. The chief fiscal officer of each county, city or village shall, not   less  than  ten  days prior to the adoption of its budget, file with the   state comptroller on forms to be furnished by him, a  statement  showing   the  amount  which such county, city or village may raise by tax on real   estate under the provisions of sections ten and eleven of article  eight   of  the  constitution  of  this state and the estimated amount of tax on   real estate proposed to be levied on account of such  budget,  and  such   chief fiscal officer shall also within thirty days after the adoption of   such  budget,  file  with the state comptroller a certified copy of such   budget, the amount of its tax levy upon real estate on account  of  such   budget, and such other information as the state comptroller may require.   Failure  to  comply  with  the  provisions of this subdivision shall not   invalidate a tax levied by any such county, city or village.