NY Tax L § 1262-E (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-E - Establishment of Local Government Assistance Programs in Nassau County.

§  1262-e.  Establishment  of  local government assistance programs in   Nassau county. 1. Towns and cities. Notwithstanding any other  provision   of  law  to  the  contrary,  for  the calendar year beginning on January   first, nineteen hundred ninety-eight and continuing through the calendar   year beginning on January first, two thousand twenty-three,  the  county   of  Nassau  shall  enact  and  establish  a  local government assistance   program for the towns and cities within such county to assist such towns   and cities to minimize real property taxes; defray the cost and  expense   of  the  treatment, collection, management, disposal, and transportation   of municipal solid waste, and to comply with the provisions  of  chapter   two  hundred  ninety-nine  of the laws of nineteen hundred eighty-three;   and defray  the  cost  of  maintaining  conservation  and  environmental   control  programs.  Such  special  assistance  program for the towns and   cities within such county and the funding for such program  shall  equal   one-third of the revenues received by such county from the imposition of   the  three-quarters  percent sales and use tax during calendar years two   thousand one, two thousand two, two thousand three, two  thousand  four,   two  thousand  five,  two thousand six, two thousand seven, two thousand   eight, two thousand nine, two thousand ten,  two  thousand  eleven,  two   thousand  twelve,  two  thousand  thirteen,  two  thousand fourteen, two   thousand fifteen, two thousand  sixteen,  two  thousand  seventeen,  two   thousand  eighteen,  two  thousand  nineteen,  two  thousand twenty, two   thousand  twenty-one,  two  thousand   twenty-two   and   two   thousand   twenty-three additional to the regular three percent rate authorized for   such  county  in  section twelve hundred ten of this article. The monies   for such special local assistance shall be paid and distributed  to  the   towns  and  cities on a per capita basis using the population figures in   the  latest   decennial   federal   census.   Provided   further,   that   notwithstanding any other law to the contrary, the establishment of such   special  assistance  program shall preclude any city or town within such   county from preempting or claiming  under  any  other  section  of  this   chapter  the  revenues  derived  from  the  additional tax authorized by   section twelve hundred ten of this article. Provided further,  that  any   such  town  or towns may, by resolution of the town board, apportion all   or a part of monies received in such special assistance  program  to  an   improvement  district  or  special  district account within such town or   towns in order to accomplish the purposes  of  this  special  assistance   program.2.  Villages.  Notwithstanding  any  other  provision  of  law  to the   contrary, for the calendar year beginning  on  January  first,  nineteen   hundred  ninety-eight and continuing through the calendar year beginning   on January first, two thousand twenty-three, the county  of  Nassau,  by   local law, is hereby empowered to enact and establish a local government   assistance  program  for  the villages within such county to assist such   villages to minimize real property taxes; defray the cost and expense of   the treatment, collection, management, disposal, and  transportation  of   municipal  solid  waste; and defray the cost of maintaining conservation   and environmental control programs. The funding of such local assistance   program for the villages within such county may be  provided  by  Nassau   county  during  any calendar year in which such village local assistance   program is in effect and shall not  exceed  one-sixth  of  the  revenues   received from the imposition of the three-quarters percent sales and use   tax  that  are  remaining after the towns and cities have received their   funding pursuant to the provisions of subdivision one of  this  section.   The  funding for such village local assistance program shall be paid and   distributed to the villages on a per capita basis using  the  population   figures  in  the latest decennial federal census. Provided further, that   the  establishment  of  such  village  local  assistance  program  shall    preclude  any  village  within  such  county from preempting or claiming   under any other section of this chapter the revenues  derived  from  the   additional tax authorized by section twelve hundred ten of this article.