Suffolk County Tax Act Law
Assessments; Collection of Tax By Collectors
ARTICLE 1 ASSESSMENTS; COLLECTION OF TAX BY COLLECTORS
New York Suffolk County Tax Act Law
New York · statute · N.Y. Suffolk County Tax Act Law · 92 active provisions
N.Y. Suffolk County Tax Act Law § 1
Assessment rolls
Section 1. Assessment rolls. The assessment rolls to be prepared by the assessors of the towns of Suffolk county shall provide for the separate description of each separately assessed parcel of real estate, each special franchise, and shall contain such columns and other matter, requisite to the provisions of this chap…
N.Y. Suffolk County Tax Act Law § 2
Salary of assessors
§ 2. Salary of assessors. The assessors in each town shall receive an annual salary which shall be fixed by the town board, and shall be a town charge and shall be payable in equal monthly installments. Such salary shall be in lieu of the compensation provided by any other law.
N.Y. Suffolk County Tax Act Law § 3
Refund of taxes; town assessment roll
§ 3. Refund of taxes; town assessment roll. The assessment roll prepared by the assessors of each town shall be the official assessment roll for the town and for every school district and other tax district lying within the town for which said assessment roll was prepared so far as it concerns property lying within suc…
N.Y. Suffolk County Tax Act Law § 3-A
Dates on assessment-rolls and tax levy receipts
§ 3-a. Dates on assessment-rolls and tax levy receipts. The board of assessors and the receiver of taxes of each town shall date the assessment-rolls and the tax levy receipts of their respective towns covering taxes and assessments assessed and levied each year and receipts for the payment thereof with both the year i…
N.Y. Suffolk County Tax Act Law § 4
Assessment in separate districts to be apportioned
§ 4. Assessment in separate districts to be apportioned. The board of assessors in each town shall before completing the assessment roll make all necessary apportionments of valuation of property, including special franchise assessments on the roll, which is situated partly in two or more tax districts.
N.Y. Suffolk County Tax Act Law § 5
Completion of assessment roll
§ 5. Completion of assessment roll. All assessments shall be made as of March first. The assessors shall complete the assessment roll and mail notices of increased assessments to property owners on or before the first day of May of each year and shall meet for the hearing of complaints on the third Tuesday of May in ea…
N.Y. Suffolk County Tax Act Law § 6
Final completion and filing of assessment roll
§ 6. Final completion and filing of assessment roll. The assessment roll shall be completed, verified and filed on or before the first day of July in each year.
N.Y. Suffolk County Tax Act Law § 7
Certification of school districts
§ 7. Certification of school districts. The board of assessors of each town shall immediately upon completing and verifying the assessment roll in each year ascertain therefrom the total assessed valuation of the taxable property within each school district appearing on the roll, and on or before the first day of Septe…
N.Y. Suffolk County Tax Act Law § 8
Certification and levy of school tax
§ 8. Certification and levy of school tax. The board of education or the trustees of each school district shall thereupon and on or before the first day of October in each year, upon the total assessed valuation of the taxable property within their school district as certified by the board of assessors in the current y…
N.Y. Suffolk County Tax Act Law § 9
Creation of contingent fund in school districts
§ 9. Creation of contingent fund in school districts. The board of education or the trustees of any school district may in the year nineteen hundred and twenty or in any subsequent year, in addition to the amount of the budget and other lawful taxes to be raised on the tax roll of said year, include in the total so to…
N.Y. Suffolk County Tax Act Law § 10
Extension of school tax
§ 10. Extension of school tax. The supervisor of the town shall, on or before the first day of December in each year, extend the school tax in a separate column of the town assessment roll against the taxable property in each school district at the rate certified to him by the respective boards of education or trustees…
N.Y. Suffolk County Tax Act Law § 11
Extension of taxes by supervisor
§ 11. Extension of taxes by supervisor. The supervisor of each town shall on or before the first day of December in each year extend or cause to be extended upon the assessment roll of the town the taxes, assessments or other charges to be levied and assessed against the taxable persons and property on said roll as fix…
N.Y. Suffolk County Tax Act Law § 12
Filing certificate with board of supervisors
§ 12. Filing certificate with board of supervisors. The supervisor of each town shall complete the extension of taxes and assessments upon the assessment roll and file with the board of supervisors on or before the first day of December in each year a certificate thereof in such form as the board of supervisors may pre…
N.Y. Suffolk County Tax Act Law § 13
No title
§ 13. (a) Tax roll and receiver's warrant. On or before the first day of December in each year or such date as may be designated by a resolution of the board of supervisors, the board of supervisors of the county shall cause to be annexed to the tax and assessment roll of each town a warrant under the seal of the count…
N.Y. Suffolk County Tax Act Law § 13-A
Penalties and payment to county treasurer
§ 13-a. Penalties and payment to county treasurer. (1) After the return of unpaid taxes by the receiver to the county treasurer, a penalty of five per centum of the amount of the unpaid tax shall be added by the county treasurer and charged upon each item thereof and collected when the same is paid, but said penalty ne…
N.Y. Suffolk County Tax Act Law § 13-B
Payment of taxes by railroad and certain other corporations
§ 13-b. Payment of taxes by railroad and certain other corporations. The clerk of the board of supervisors of Suffolk county need not transmit to the county treasurer any statement of the tax levied against any railroad corporation, telegraph, telephone or electric light line, or gas company nor shall the county treasu…
N.Y. Suffolk County Tax Act Law § 13-C
Interest rate on late payment of taxes and delinquencies
§ 13-c. Interest rate on late payment of taxes and delinquencies. (1) The amount of interest to be added on all taxes received after the interest free period and all delinquent taxes shall be one-twelfth the rate of interest as determined pursuant to subdivision two of this section. (2) On or before the fifteenth day o…
N.Y. Suffolk County Tax Act Law § 14
Disposition of school moneys
§ 14. Disposition of school moneys. Within three days after the receipt by the supervisor of the several amounts above directed to be paid to him in trust for the school districts the supervisor shall divide and pay over the same to the treasurer or other fiscal officer of the several school districts of the town in pr…
N.Y. Suffolk County Tax Act Law § 15
Office of collector of taxes abolished
§ 15. Office of collector of taxes abolished. The offices of collector of taxes and of school tax collector are hereby abolished throughout the county of Suffolk. The collectors of taxes and the receivers of taxes in office upon the taking effect of this act shall continue in office as receivers of taxes of their respe…
N.Y. Suffolk County Tax Act Law § 16
Receivers of taxes
§ 16. Receivers of taxes. Upon the expiration of the terms of the several receivers of taxes, there shall be elected in each town of the county in the manner and at the time prescribed by law for the election of town officers a receiver of taxes who shall hold office for the term of four years from the first day of Dec…
N.Y. Suffolk County Tax Act Law § 17
Receiver's undertaking
§ 17. Receiver's undertaking. Each receiver of taxes hereafter elected or appointed, including the receivers continued in office or created by this act, shall, before entering on the duties of his office, and annually on or before the first day of December in each year and before receiving the tax and assessment roll a…
N.Y. Suffolk County Tax Act Law § 18
Offices for receiver of taxes
§ 18. Offices for receiver of taxes. The town board of each town may in its discretion provide suitable office quarters for the receiver of taxes with the necessary furniture and fixtures and shall provide stationery and supplies and the cost thereof shall be a town charge to be audited and paid as are other town charg…
N.Y. Suffolk County Tax Act Law § 19
Compensation of receivers of taxes
§ 19. Compensation of receivers of taxes. Each receiver of taxes shall receive for his services an annual salary, payable in equal monthly installments, which shall be fixed by the town board. Such salary shall be in lieu of the compensation provided by any other law.
N.Y. Suffolk County Tax Act Law § 20
Clerks for receivers of taxes
§ 20. Clerks for receivers of taxes. The town board of each town may authorize the employment by the receiver of taxes of one or more assistants or clerks from time to time and for periods to be fixed by the town board and the town board shall fix the compensation of such assistants or clerks and provide for the paymen…
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