S T A T E O F N E W Y O R K
________________________________________________________________________
S. 8659--A A. 10677--A
S E N A T E - A S S E M B L Y
May 10, 2018
___________
IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Local Govern-
ment -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Local Governments -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT in relation to the taxing authority of the Trustees of the Free-
holders and Commonalty of the town of Southampton and providing for
procedures relating to their finances
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Suffolk County Tax Act. For the purposes of the Suffolk
County Tax Act, the Trustees of the Freeholders and Commonalty of the
town of Southampton shall constitute a tax district and the provisions
of said act relating to tax districts shall apply to the Trustees. The
Trustees shall be entitled to raise taxes annually upon a majority vote
of the full membership of said board, as provided by this act. Such
amount shall be listed on the tax bill of the town of Southampton as a
separate charge.
§ 2. Finances. 1. The Trustees of the Freeholders and Commonalty of
the town of Southampton shall adopt an annual budget, after public hear-
ing, including all costs to be raised by levy for the coming fiscal
year.
2. The Trustees' fiscal year shall run from the first day of January
to the thirty-first day of December. The Trustees shall file the adopted
annual budget with the clerk of the town in the time for the purpose
specified in section 104 of the town law. The town board shall not make
any changes in the estimate of revenues or expenditures submitted by the
Trustees. Funds approved by the Trustees shall be considered an annual
appropriation therefor and shall be levied and collected annually by the
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15693-03-8
S. 8659--A 2 A. 10677--A
town for the Trustees in the same manner and at the same time as other
taxes in the town.
3. The town board of the town of Southampton shall levy a tax against
the real property lying within the town for the amount to be raised by
tax, as approved by the Trustees. Such tax shall be an ad valorem levy.
The town board shall pay the full amount of the tax levy approved by the
voters over to the Trustees, in the manner provided for by the Suffolk
County Tax Act.
4. The town board of the town shall have the power to authorize, sell,
and issue bonds, notes, and other evidences of indebtedness pursuant to
the local finance law in order to permit the Trustees to provide facili-
ties or improved facilities. Upon written request of the Trustees, the
town board shall authorize, sell, and issue such bonds, notes, or other
evidences of indebtedness as are necessary to accomplish the improve-
ments specified in the notice. The proceeds of such bonds, notes, or
other evidences of indebtedness shall be paid to the Trustees and main-
tained in a segregated account in accordance with section 165.00 of the
local finance law and expended only on specific authorization by the
Trustees. Such indebtedness shall be repaid by taxes levied on behalf
of the Trustees, as provided for by this act.
5. The Trustees may accept any absolute gift, devise, or bequest of
real or personal property and such conditional gifts, devises, or
bequests as they shall by resolution approve.
6. The Trustees shall be custodian of all funds, including gifts and
trust funds paid over to the Trustees. The Trustees may authorize the
investment of funds in the same manner in which town funds may be
invested. Proceeds of obligations received from the town may be invested
in accordance with section 165.00 of the local finance law. No monies
shall be disbursed by the Trustees except after audit by the Trustees.
The Trustees shall audit all claims and shall order the payment thereof,
except as otherwise provided by this section. No such claims shall be
audited or ordered paid by the Trustees unless an itemized voucher
therefor shall be presented to the Trustees for audit and allowance. The
provisions of this section shall not be applicable to payment of utility
costs, claims of fixed salaries, and amounts which the Trustees may be
required to pay on account of retirement contributions for past or
current services to officers and employees of the Trustees. The Trustees
shall keep such records in such manner as they may require.
§ 3. Report of financial condition. For the purposes of article 3 of
the general municipal law, the Trustees of the Freeholders and Commonal-
ty of the town of Southampton shall be a municipal corporation and the
provisions of said article relating to municipal corporations shall
apply to the Trustees.
§ 4. Limit upon real property tax levies by local governments. The
Trustees of the Freeholders and Commonalty of the town of Southampton
shall be a local government pursuant to section 3-c of the general
municipal law and the provisions of such section providing for a limit
upon real property tax levies by local governments shall apply to the
Trustees.
§ 5. Applicability of town law. Except as provided herein, the
provisions of article 8 of the town law shall apply to the Trustees, as
if they were an improvement district, except as such provisions are
inconsistent with the provisions of this act.
§ 6. Inter-municipal agreement authorized. The town board of the town
of Southampton and the Trustees of the Freeholders and Commonalty of the
town of Southampton may execute an inter-municipal agreement pursuant to
S. 8659--A 3 A. 10677--A
article 5-G of the general municipal law in order to efficiently execute
the provisions of this act.
§ 7. This act shall take effect immediately and shall apply to all
fiscal years beginning on and after January 1, 2020; provided however,
that the provisions of this act are adopted by the town board of the
town of Southampton, county of Suffolk by local law subject to a manda-
tory referendum, pursuant to section 23 of the municipal home rule law.