Tompkins County
New York


Delegation of Authority to Authorize Certain Tax and Solid Waste Fee Refunds Under $500


Department:Clerk of the LegislatureSponsors:
Category:FeesFunctions:Annual Resolutions


  1. Printout

Resolution/Document Body

              WHEREAS, Section 556 of the Real Property Tax Law authorizes a tax-levying body to delegate the payment of tax refunds due to a clerical error or an unlawful entry (an unlawful entry is any information on the tax roll that violates the Real Property Tax Law), and


WHEREAS, Solid Waste Fee refunds are authorized under Resolution No. 181 of 1996, and


WHEREAS, it is the opinion of the Budget, Capital, and Personnel Committee, that the delegation to the County Administrator would be more efficient in processing said refunds and therefore beneficial to the taxpayer, now therefore be it


              RESOLVED, on recommendation of the Budget, Capital, and Personnel Committee, That the County Director of Assessment shall transmit refund recommendations to the County Administrator,


RESOLVED, further, That the County Administrator is hereby authorized to make payments of any refunds of less than $500 as if the Tompkins County Legislature had performed this audit in compliance with Paragraph 1-7 of Section 566 of the Real Property Tax Law,


RESOLVED, further, That any refund of $500 or more must be approved by the Tompkins County Legislature pursuant to Paragraph 8(b) of Section 556 of the Real Property Tax Law,


RESOLVED, further, That the County Administrator shall transmit on or before the 15th day of each month a report to the Tompkins County Legislature of all the refunds processed in the previous month,


RESOLVED, further, That this resolution shall only be in effect during the calendar year 2018.


Meeting History

Dec 11, 2017 4:00 PM  Budget, Capital and Personnel Committee Regular Meeting
MOVER:Glenn Morey, Member
SECONDER:Daniel Klein, Member
AYES:James Dennis, Leslyn McBean-Clairborne, Glenn Morey, Daniel Klein
ABSENT:Michael Sigler
Jan 2, 2018 5:30 PM Media Tompkins County Legislature Regular Meeting
MOVER:Leslyn McBean-Clairborne, Member
SECONDER:David McKenna, Member
AYES:Shawna Black, Amanda Champion, Deborah Dawson, Henry Granison, Rich John, Anna Kelles, Daniel Klein, Anne Koreman, Michael Lane, Leslyn McBean-Clairborne, David McKenna, Glenn Morey, Martha Robertson, Michael Sigler