Tompkins County
New York

Resolution
2018-3

Delegation of Authority to Authorize Certain Tax Refunds and Credits of $2,500 and Under

Information

Department:Clerk of the LegislatureSponsors:
Category:Taxes (Sales, Room Occupancy, Etc.)Functions:Annual Resolutions

Attachments

  1. Printout

Resolution/Document Body

WHEREAS, Section 554 of the Real Property Tax Law authorizes a tax-levying body to delegate the correction of tax rolls due to a clerical error, an error in essential fact, or an unlawful entry (as defined in Section 550 of the Real Property Tax Law), and

 

              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, an error in essential fact, or an unlawful entry, and

 

              WHEREAS, it is the opinion of the Government Operations Committee that such delegation would increase efficiency in processing said refunds and therefore be beneficial to the taxpayer, now therefore be it

 

              RESOLVED, on recommendation of the Government Operations Committee, That the County Director of Assessment shall transmit corrections and/or refund recommendations to the County Administrator,

 

              RESOLVED, further, That the County Administrator is hereby authorized to allow payments of bills where a recommended refund or credit is $2,500 or less, without prior audit by the tax-levying body, in compliance with Paragraph 9 (a), (c) of Section 554, and Paragraph 8 (a), (c), (d), and Paragraphs 9 and 10 of Section 556 of the Real Property Tax Law,

 

              RESOLVED, further, That any refund or credit over $2,500 must be approved by the Tompkins County Legislature pursuant to Paragraphs 8 (a), 9, and 10 of Section 566 of the Real Property Tax Law, except for refunds amounting to over $2,500 as a result of Real Property Tax Law Article 7 litigation ordered by the New York State Supreme Court,

 

              RESOLVED, further, That the Director of Assessment shall provide a report to the appropriate program committee at a minimum of twice per year of all the corrections and refunds processed in the previous months,

 

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

SEQR ACTION:  TYPE II-20

 

Meeting History

Dec 6, 2017 3:30 PM  Government Operations Committee Regular Meeting

Ms. Kiefer referred to the second to the last Resolved and expressed concern that Legislators are not receiving this information. Mr. Franklin said the information is sent to the County Administrator but he can provide it to the Legislature as well. Ms. Kiefer said she feels it is wise to make the Legislature aware of this information. Ms. Chock said she thinks the Legislature should see information but does not need it monthly. Mr. Burbank said the Legislature should receive the information if there is an abnormality or huge increase and would support it being submitted to the Legislative committee on a quarterly basis.

Mr. Franklin noted that anything over $2,500 needs to come to the Legislature for approval.

It was MOVED by Ms. Chock, seconded by Mr. John, to replace "County Administrator shall transmit on or before the 15th day of each month a report to the Tompkins County Legislature" in the 4th Resolved with "Director of Assessment shall provide a report to the appropriate program committee at a minimum of twice per year". A voice vote resulted as follows: Ayes - 4, Noes - 1 (Kiefer). MOTION CARRIED.

RESULT:RECOMMENDED [4 TO 1]
MOVER:Carol Chock, Vice Chair
SECONDER:Dooley Kiefer, Member
AYES:Daniel Klein, Carol Chock, Rich John, Will Burbank
NAYS:Dooley Kiefer
Jan 2, 2018 5:30 PM Media Tompkins County Legislature Regular Meeting
RESULT:ADOPTED [UNANIMOUS]
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