NY Cty L § 233-A (2021)
2021 New York Laws CNT - County Article 5 - General Powers of Board of Supervisors 233-A - Amounts to Be Included or Excluded in Computing Constitutional Taxing Power.

§   233-a.   Amounts   to   be   included  or  excluded  in  computing   constitutional taxing power. 1. For the purpose of computing the  amount   that  may  be  raised  in any county by tax on real estate in any fiscal   year for county purposes in accordance with section ten of article eight   of the constitution, county purposes shall include, but not  be  limited   to, the following:Agriculture and markets lawa. Weights and measures administration, as provided by article sixteen   of the agriculture and markets law.Conservation lawb.  Extinguishing  fires,  as  provided  by section fifty-three of the   conservation law.County lawc. Making payments pursuant to contracts for the reception and custody   of prisoners, as provided by subdivision eleven of section twelve of the   county law.d. Public health services, as provided by subdivision forty-four-a  of   section twelve of the county law.e.  Performance  of  public  purposes by independent organizations, as   provided   by   subdivisions   forty-three,   forty-four,   forty-seven,   forty-eight,  and  forty-nine-a  of section twelve of the county law and   similar laws.f. Making refunds on account of the collection of taxes  illegally  or   improperly  assessed  or  levied,  in  the  proportion  that  the county   benefited by such collection, where such refunds are  made  pursuant  to   section sixteen of the county law.g.   Printing   and  distribution  of  proceedings  of  the  board  of   supervisors, as provided by section nineteen or  section  nineteen-a  of   the county law.h.  Working  on  and  making  copies of assessment-rolls and tax-rolls   pursuant to subdivisions eleven and twelve of  section  twenty-three  of   the county law.i. Salary of the first assistant district attorney of Monroe county in   accordance  with  the  provisions  of  section  two hundred three of the   county law.Education lawj. Library expenses pursuant to section two hundred fifty-seven or two   hundred hundred fifty-eight of the education law.k.  County  vocational  education  and  extension  board  expenses  in   accordance with article twenty-three of the education law.m.  Providing  for  community  colleges  pursuant  to  paragraph  b of   subdivision one of section sixty-three hundred  five  of  the  education   law.Election lawn.  Election  expenses  apportioned to the county pursuant to sections   4-136  and  4-138  of  the  election  law  and  section  three   hundred   sixty-one-a of the county law.Executive lawo.  Expenses  of county veterans' service agencies pursuant to section   one hundred seventy-one of the executive law.Highway lawp.  Expenses  apportioned  to  the  county  for  the  construction  or   improvement  of  bridges pursuant to section two hundred thirty-three of   the highway law.Judiciary lawq. Reimbursement to the state for sums paid by the state on behalf  of   the county and which reimbursement is raised by the county in the manner   provided by section seventy-four of the judiciary law. Public health lawu.  Support  of  a  county  or part-county health district pursuant to   article three of the public health law.v. Support of a county laboratory pursuant to  sections  five  hundred   twenty-two and five hundred twenty-three of the public health law.Social welfare laww.  Reimbursement  to  another  public  welfare  district, pursuant to   subdivision two of section  sixty-two  of  the  social  welfare  law  or   section two hundred thirty-three of the family court act for hospital or   other  institutional  care  rendered  to  a local charge of the county's   public welfare district.x. Expenses of adult institutional care, care for any child  or  minor   under  the age of eighteen years who is cared for away from his parents,   and hospital care, where charge-backs for such expenses are made against   a town  or  city  in  a  county  public  welfare  district  pursuant  to   subdivision  one of section seventy of the social welfare law or section   two hundred thirty-three of the family court act.y. Assistance and care in a county public welfare district, where such   assistance and care is administered under  the  direction  of  a  county   commissioner  of  public  welfare  and  where the county has assumed the   responsibility   therefor   pursuant   to   sections   seventy-two   and   seventy-three of the social welfare law.z.  Assistance and care in a city in a county public welfare district,   where such assistance and care is administered by the county pursuant to   subdivision two of section seventy-four-d of the social welfare law.aa. Support of a public home maintained by  a  county  public  welfare   district,  or  for  the  amount  to  be paid by such district to another   public welfare district in accordance  with  a  contract  for  care  and   maintenance of persons in need of institutional care, where such home is   maintained  or  such  contract  is  made pursuant to section one hundred   ninety-three of the social welfare law.Real property tax lawbb. Making refunds on account of the collection of taxes  attributable   to  clerical  errors,  errors  in essential fact, or unlawful entries as   those terms are defined in  section  five  hundred  fifty  of  the  real   property  tax  law,  in the proportion that the county benefited by such   collection, where such refunds are made pursuant to section five hundred   fifty-six or five hundred fifty-six-a of the real property tax law.cc. Amounts to be paid on account of taxes returned as unpaid pursuant   to section nine hundred thirty-six of the real property tax law.dd. Expense of preparing conveyances  of  lands  sold  for  taxes,  as   provided by section one thousand eighteen of the real property tax law.ee.  Making refunds to tax sale purchasers required by reason of error   or irregularity in the assessment or levying of a tax, in the proportion   that the county benefited by the return of such tax, where such  refunds   are  made  pursuant  to section one thousand thirty of the real property   tax law.ff. Expense of publishing notice of unredeemed lands, as  provided  by   section one thousand fourteen of the real property tax law.gg. Making refunds to taxpayers required by reason of amounts of taxes   paid  upon unlawful, excessive or unequal assessments, in the proportion   that the county benefited by such payment, where such refunds  are  made   pursuant  to  section  seven hundred twenty-six of the real property tax   law.Special lawshh. Reimbursement to the state for part of the cost of construction of   erosion-arresting public works by the county where such reimbursement is   made by the county from a general tax levied upon all  taxable  property    located  therein,  as  provided  by  section two of chapter five hundred   thirty-five of the laws of nineteen hundred forty-five, as amended.ii. Sanitary sewers and public works constructed at the expense of and   as  a  general purpose of the county of Onondaga, as provided by chapter   five hundred sixty-eight of the laws of nineteen  hundred  thirty-three,   as amended.jj.  Expenses  of  the police department of the county of Nassau which   are charged to the county or to the area of the county within the county   police district, as provided by section  8-15.0  of  the  Nassau  county   administrative code.2.  For  the purpose of computing the amount that may be raised in any   county by tax on real estate in any fiscal year for county  purposes  in   accordance  with  section  ten  of  article  eight  of the constitution,   amounts assessed by  a  county  as  assessments  for  benefit  shall  be   excluded  from  the  computation  of  the  amount that may be so raised.   Assessments for benefit that shall be so excluded shall include, but not   be limited to, assessments for the following purposes.Conservation lawa. River  improvements,  river  regulation  or  drainage  pursuant  to   article six, seven or eight of the conservation law, as the case may be.Special lawsb.  Reimbursement to the state for part of the cost of construction of   erosion-arresting public works by the county, where  such  reimbursement   is  made  by  the county from special assessments upon the real property   benefited thereby, as provided by section two of  chapter  five  hundred   thirty-five of the laws of nineteen hundred forty-five, as amended.c.  Making  payments  to the county of Onondaga for sanitary sewer and   public works purposes, where such amounts  are  assessed  upon  property   specially  benefited  thereby in a town, village or city, as provided by   chapter five  hundred  sixty-eight  of  the  laws  of  nineteen  hundred   thirty-three, as amended.3.  For  the purpose of computing the amount that may be raised in any   county by tax on real estate in any fiscal year for county  purposes  in   accordance  with  section  ten  of  article  eight  of the constitution,   amounts raised for each of the following purposes shall be excluded from   such computation and treated as indicated:County lawa. Custody of prisoners by a town,  village  or  city  in  Westchester   county,  as provided by subdivision fifty-seven of section twelve of the   county law. A tax so levied shall be treated  as  a  purpose  of  and  a   charge against such town, village or city, as the case may be.b.  Making  refunds on account of the collection of taxes illegally or   improperly assessed or levied in the proportion that a tax  district  or   districts in the county benefited by such collection, where such refunds   are made pursuant to section sixteeen of the county law. A tax so levied   upon  such  a  tax  district shall be treated as a purpose of and charge   against such district.Education lawc. Support of a school  hygiene  district  pursuant  to  section  nine   hundred  nine  of  the education law. A tax so levied upon a town, union   free school district or city shall be treated as  a  purpose  of  and  a   charge against such town, school district or city, as the case may be.d. Increase of salary of a district superintendent of schools pursuant   to  subdivision  two of section twenty-two hundred nine of the education   law. A tax so levied upon property in a  town  shall  be  treated  as  a   purpose of and a charge against such town.Election law e.  Election  expenses apportioned to a city, town or village pursuant   to sections ninety-three and ninety-four of the election law. A  tax  so   levied  shall  be  treated as a purpose of and charge against such city,   town or village, as the case may be.Highway lawf.  Expenses apportioned to a town for the construction or improvement   of bridges pursuant to section two hundred thirty-three of  the  highway   law.  A tax so levied upon a town shall be treated as a purpose of and a   charge against such town.Public health lawg.  Expenses  of a laboratory supply station or substation apportioned   to a city, village, town or consolidated  health  district  pursuant  to   section  five  hundred  sixty-three  of  the public health law. A tax so   levied shall be treated as a purpose of and charge  against  such  city,   village, town or consolidated health district, as the case may be.h.  Amount apportioned to a town, village or city for the support of a   consolidated health district, in accordance with section  three  hundred   ninety-nine  of  the public health law. A tax so levied shall be treated   as a purpose of and charge against such town, village or  city,  as  the   case may be.Social services lawi.  Safety  net  assistance and medical care given at home for persons   residing in or found in a town or  city  in  a  county  social  services   district,   as  provided  by  subdivisions  two  and  three  of  section   sixty-nine of the social services law. A tax so levied shall be  treated   as  a purpose of and a charge against such town or city, as the case may   be.j. Payment of the principal of and interest on bonds  as  provided  by   subdivision  six  of  section ninety-three of the social services law. A   tax so levied shall be treated as being imposed for debt service.k.  Burial  of  recipients  of  public  assistance  or   care,   where   charge-backs  for  such  expenses  are  made against a town or city in a   county public welfare district pursuant to subdivision  two  of  section   one  hundred  forty-one of the social welfare law. A tax so levied shall   be treated as a purpose of and a charge against such town  or  city,  as   the case may be.l.  Veteran  assistance  given  by  a  city or town in a county social   services district to persons residing or found therein, as  provided  by   subdivision  two  of  section  one  hundred  seventy-one  of  the social   services law. A tax so levied shall be treated as a  purpose  of  and  a   charge against such city or town, as the case may be.Real property tax lawm.  Supplying  assessment  rolls  prepared in accordance with sections   five hundred two and five hundred four of the real property tax  law.  A   tax  so  levied  shall be treated as a purpose of and charge against the   city, town or village, as the case may  be,  for  which  the  rolls  are   prepared.n.  Making  refunds on account of the collection of taxes attributable   to clerical errors, errors in esstential fact, or  unlawful  entries  as   those  terms  are  defined  in  section  five  hundred fifty of the real   property tax law, in the proportion that a tax district or districts  in   the  county  benefited  by  such collection, where such refunds are made   pursuant to section five hundred fifty-six or five  hundred  fifty-six-a   of  the  real property tax law. A tax so levied upon such a tax district   shall be treated as a purpose of and charge against such district.o. Preparing and mailing statements of taxes pursuant to section  nine   hundred  twenty-two  of the real property tax law. A tax so levied shall    be treated as a purpose  of  and  a  charge  against  the  tax  district   preparing and mailing the same.p. Preparing and mailing statements of taxes to non-residents pursuant   to  section  nine hundred eighty-two of the real property tax law. A tax   so levied shall be treated as a purpose of and charge against the  town,   village  or  school district preparing and mailing the same, as the case   may be.q. Making refunds to tax sale purchasers required by reason  of  error   or irregularity in the assessment or levying of a tax, in the proportion   that  a  tax district or districts in the county benefited by the return   of such tax, where  such  refunds  are  made  pursuant  to  section  one   thousand  thirty of the real property tax law. A tax so levied upon such   a tax district to pay such a refund shall be treated as a purpose of and   charge against such district.r. Making refunds to taxpayers required by reason of amounts of  taxes   paid  upon unlawful, excessive or unequal assessments, in the proportion   that a town, village, city or special district in the  county  benefited   by  such  payment, where such refunds are made pursuant to section seven   hundred twenty-six of the real property tax law. A tax so levied upon  a   town,  village, city or special district for which the excess of tax was   collected shall be treated as a purpose of and charge against such town,   village, city or special district, as the case may be.Town laws. Amounts specified in  annual  budgets  of  towns,  as  provided  by   section  one  hundred  fifteen  of  the town law. A tax or assessment so   levied shall be treated as a purpose of and charge against the  town  or   district for which they are levied.Workmen's compensation lawt.  Amounts  included in a tax levy to pay the share of a participant,   other than the county, in a county  self-insurance  plan  in  accordance   with the provisions of article five of the workmen's compensation law. A   tax so levied shall be treated as the purpose of and charge against such   participant.Special lawsu. Amounts charged against the county pursuant to subdivision three of   section  four  of  chapter  six  hundred  seventy-eight  of  the laws of   nineteen hundred twenty-eight, as amended, for the amortization of bonds   issued for grade crossing  purposes  pursuant  to  section  fourteen  of   article  seven  of the constitution. A tax so levied shall be treated as   being levied for debt service.v. Amounts charged against the  county  or  a  town  therein  for  the   amortization  of  bonds  issued for highway purposes pursuant to chapter   four hundred sixty-nine of the laws of nineteen hundred six, as  amended   or  supplemented,  or  chapter  two  hundred ninety-eight of the laws of   nineteen hundred twelve, as amended or supplemented.  A  tax  so  levied   shall be treated as being imposed for debt service.w.  Providing  for  town  purposes,  in  accordance  with sections one   hundred three and one hundred four  of  the  Dunkirk  city  charter.  An   amount so levied shall be treated as a purpose of and charge against the   town of Dunkirk.x.  Construction and maintenance of highway bridges within the city of   Port Jervis and the town of Deerpark and apportioned between  such  city   and such town, as provided by section seventy of the charter of the city   of  Port  Jervis.  A  tax so levied shall be treated as a purpose of and   charge against such city or town, as the case may be.y. Repayment to the city of Port Jervis of the amount paid by the city   for the bond of the city clerk for the collection of taxes levied by the   board of supervisors, as provided by section ninety-four of the  charter    of  the  city  of  Port  Jervis.  A  tax so levied shall be treated as a   purpose of and charge against such city.z.  Repayment to the city of Port Jervis of the amount of unpaid taxes   paid to the county treasurer, as provided by section  ninety-seven-a  of   the charter of the city of Port Jervis. A tax so levied shall be treated   as a purpose of and charge against such city.aa.  Highway,  bridge  and  fire  fighting  purposes  and increases of   salaries of district superintendents of schools, assessed upon  property   situated  outside  the  corporation  tax district of the city of Rome as   provided by section ninety and subdivision two of  section  two  hundred   eighty-three  of  the charter of the city of Rome. A tax so levied shall   be treated as a purpose of and charge against such city.bb. Providing for purposes of the town of Vernon and levied  upon  the   city of Sherrill, as provided by section four of the charter of the city   of  Sherrill.  A tax so levied shall be treated as purpose of and charge   against such town.cc. Sanitary sewer  and  public  works  purposes,  which  pursuant  to   agreement  are  made a general charge against a town, village or city in   Onondaga county, as provided by chapter five hundred sixty-eight of  the   laws of nineteen hundred thirty-three, as amended. A tax so levied shall   be  treated  as  a  purpose  of and charge against such town, village or   city, as the case may be.dd. Amounts included in the city abstract of taxes levied against  the   city  of  Syracuse (a) for payments by such city of discounts on account   of payments of certain taxes and (b) for the percentage received by such   city from the treasurer of the county for collection of  certain  taxes,   as  provided by section one of chapter six hundred ninety of the laws of   nineteen hundred thirty-seven, as amended. A  tax  so  levied  shall  be   treated as a purpose of and charge against such city.ee.  Police protection furnished to a city, village or police district   by the police department of the county of Nassau pursuant  to  contract,   as  provided  by  section  eight  hundred  four of chapter eight hundred   seventy-nine of the laws of nineteen hundred thirty-six, as  amended.  A   tax  so  levied shall be treated as a purpose of and charge against such   city, village or district, as the case may be.4. For the purpose of computing the amount that may be raised  in  any   county  by  tax on real estate in any fiscal year for county purposes in   accordance with section ten of article eight of the constitution,  taxes   levied  or relevied by a county for each of the following purposes shall   be treated as levies or relevies  for  the  purpose  of  enforcement  or   adjustment and shall be excluded from such computation:Education lawReal property tax lawb.   Relevy   of  taxes  rejected  because  imperfectly  described  or   erroneously assessed, as provided by section five hundred fifty-seven of   the real property tax law.c. Levy of a deficiency in a previous levy, where such  deficiency  is   occasioned by reason of adjustment of equalization rates, as provided by   sections  eight  hundred  twenty,  eight  hundred  twenty-two  and eight   hundred twenty-six of the real property tax law.Town lawd. Levy of unpaid sewer charges, fees, rates or  rents  and  penalties   thereon,  transmitted  to  the  board  of  supervisors  as  provided  by   paragraph (k) of subdivision one of section one hundred ninety-eight  of   the town law.e.  Levy  of  unpaid  water  charges  or  rates and penalties thereon,   transmitted to the board of supervisors as provided by paragraph (d)  of   subdivision three of section one hundred ninety-eight of the town law. f. Levy of unpaid refuse or garbage removal rates, charges or fees and   penalties  thereon,  transmitted to the board of supervisors as provided   by paragraph (c) of subdivision nine of section one hundred ninety-eight   of the town law.Special lawsg.  Relevy  of  unpaid  taxes  returned  to  the county of Cattaraugus   pursuant to  section  one  hundred  thirteen  of  chapter  five  hundred   thirty-five  of  the  laws of nineteen hundred fifteen, constituting the   charter of the city of Olean.5. For the purpose of computing the amount that may be raised  in  any   county  by  tax on real estate in any fiscal year for county purposes in   accordance with section ten of article eight of  the  constitution,  the   following  items  shall be excluded from such computation and treated as   indicated:Real property tax lawa. Making levies of taxes upon land or property omitted from  the  tax   levy  of  the  preceding  year,  as  provided  by  section  five hundred   fifty-one or five hundred fifty-three of the real property tax law.  The   amounts so levied shall be deducted from the aggregate of taxation to be   levied  for  the  current year on the city or town in which such land or   property is located.b. Charges against school  districts  on  account  of  the  making  of   refunds to taxpayers of amounts of relevied school taxes attributable to   clerical  errors, errors in essential fact, or unlawful entries as those   terms are defined in section five hundred fifty of the real property tax   law, where such refunds  are  made  pursuant  to  section  five  hundred   fifty-six  or  five  hundred fifty-six-a of the real property tax law. A   charge so made shall be deducted from any  moneys  which  by  reason  of   returned  unpaid  school  taxes  shall  become  payable  by  the  county   treasurer to the school district which returned the tax so  assessed  or   levied.Town lawc.  Payments of surplus moneys by a town toward the reduction of taxes   levied or to be levied upon the town, as provided by section one hundred   twelve of the town law. Such a payment shall be  treated  as  a  special   credit toward the reduction of such taxes.Special lawsd.  Amounts  allocated to a city and to the area in the county outside   the cities from moneys collected  from  special  taxes  imposed  by  the   county  pursuant  to  chapter  two  hundred seventy-eight of the laws of   nineteen hundred forty-seven, as amended, where such amounts are applied   to reduce the county tax levied upon real property in such city or  such   area.  An  amount so applied shall be treated as a special credit toward   the reduction of such county tax levied upon real property.6. A provision of this section shall be  controlling  wherever  it  is   inconsistent  with  any  general,  special or local law enacted prior to   January first, nineteen hundred fifty.