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001 * STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL ALBANY October 2., 1963 ARTHUR LEVITT STATE COMPTROLLER IN REPLYING REFER TO 63-~9 JIr. 'R. H. LinCe, Superviaor 'l'OWll ot Wapp1qer, 'R. D. Wapp1l1sera Palla, lie. York Be: '1'oWll ot Wappmger Dear 1Ir. L1nge: fte Coaptroller haa rendered the attached opinion (Ko. 63-5.9) in cormection with ,.our 1nqu1rJ' ot Jul,. 16, 1963. We hope it .i11 ~e ot aasistanee to ,.ou. Ve1'1' truly JOUl'a, ARTHUR LEVIft By a:Z:~ ~Oclore Spatz \ ..--i COUDael to the Co.,troller pn,/hJ Ene. ~ Iit.- ! - !"CW STATE OF NEW YORK DEPARTMENT OF AUDIT AND CONTROL ALBANY ARTHUR LEVITT STATE COMPTROLLER IN REPLYING REFER TO Opinion No. 63-549 To~rn LAW, 5~20 (2(a), (b)), 24, 90: A town of the second class which has established the office of town attorney may abolish such office upon the resignation of the incumbent and it may then employ an attorney to render such legal services as are required. Inquiry May a town of the second class which has established the office of town attorney abolish such office upon the resignation of the present office-holder and employ an attorney to render such legal services as are required? Statement of Law Since the incumbent is resigning, the prov~s~ons of Town Law, ~24 as to the duration of his term of office do not apply. Paragraph (a) of subdivision 2 of section 20 of the Town Law provides, in part, as follows: "2. (a) The town board of every town may establish the office of town attorney ****." We note that no statutory provision has been made as to the method whereby the town board may establish such office. Accordin~ly, we assume that such office was established by resolution of the tOvID board. A review of the pertinent statutes discloses that such resolution is not subject to referendum (see Town Law, ~~90 through 94 and cases thereunder). The power to adopt a resolution carries with it the power to rescind the same, unless irrevocable rights have been created by the original resolution. (see 4 Mcquillin, ~1unicipal Corporations, 3d ed, ~13 .49) . ~ -2- 63-549 Accordingly, such resolution creating the office of town attorney may be rescinded by the town board and the office of town attorney abolished, by resolution ndopted in the same manner as the original resolution, not subject to referendum (see 7 Ope State Compt. 253 (1951)). The town board may then employ an attorney to give it such professional service and advice as it may require. {Town Law, ~20 (2(b}). There is no requirement that such attorney be either an elector (see 7 Ope State Compt. 253 (1951)) or a resident of the town. Conclusion A town of the second class which has established the office of town attorney may abolish such office upon the resignation of the incumbent and it may then employ an attorney to render such legal services as are required. October 21, 1963