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This entry was published on 2014-09-22
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SECTION 1608
Adoption of operating budget
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 16
§ 1608. Adoption of operating budget. 1. Each consolidated assessing
unit shall adopt an operating budget and submit the same to each
constituent municipality no later than September first of each year, or
in Westchester county, no later than October first of each year. Such
budget must be approved or disapproved by a majority of the constituent
municipalities within twenty-five days of such submission. If the budget
is disapproved, the consolidated assessing unit must submit a revised
budget to the constituent municipalities for approval or disapproval
within ten days of such disapproval. Such revised budget must be
approved or disapproved by a majority of the constituent municipalities
within fifteen days of such submission.

2. The local laws establishing the consolidated assessing unit may
contain an identical formula or method for allocating the budgetary
expense of the consolidated assessing unit among the constituent
municipalities. In the absence of such a formula or method, the
budgetary expense shall be allocated in proportion to the number of
parcels in each constituent municipality. Such allocation of the
budgetary expense shall be included in the ensuing budget of the
constituent municipalities prior to any public hearing on the municipal
budget. The governing body of each constituent municipality is hereby
authorized to appropriate and raise by taxation money for the expenses
of the consolidated assessing unit, and the consolidated assessing unit
is hereby empowered to receive and expend the funds so allocated from
its constituent municipalities.

3. Revenues raised by the consolidated assessing unit shall be used to
offset the costs of generating the revenue and to enhance assessment
improvement efforts. Provision shall be made within the annual operating
budget for the collection of revenue. The board of directors shall
determine the allocation and disbursement of revenues received.

4. The constituent municipalities shall not be responsible for any
expense incurred by such consolidated assessing unit except pursuant to
contract with the consolidated assessing unit or pursuant to an
operating budget approved by a majority of the constituent
municipalities.

5. In furtherance of the purposes of this article, such consolidated
assessing unit may receive and expend grants from private foundations or
agencies and may apply for and accept grants from the federal government
or the state government and otherwise enter into other contracts for
provision of assessment related services. Such consolidated assessing
unit shall only accept grants, donations or subsidies in accordance with
such reasonable conditions and requirements as may be imposed or
approved by the board of directors.

6. Every consolidated assessing unit shall make a financial report to
the governing body of each constituent municipality at least quarterly.