2002-04-16 Establishment of a Library District
r
VERGILIS, STENGER, ROBERTS, PERGAMENT & VIGLOTTI, LLP~! ~
ATIORNEYS AND COUNSELORS AT LAW f Wf
1136 ROUTE 9 iJ r ,
WAPPINGERS FALLS. NEW YORK 12590 ,
(845) 298-2000
FAX (845) 298-2842 OF COUNSEL:
IRA A. PERGAMENT
LEGAL ASSISTANTS:
AMY E. DECARLO
USA MARTELL
e-mail: VSRPoBestWeb.net
GERALD A. VERGD.JS*
KENNETH M. STENGER
ALBERT P. ROBERTS
LOUIS J. VlGLOrn
JOAN F. G,ARRETI'**
THOMAS R. DAVIS
PHD..IP GIAMPORTONE
KAREN P. MACNISH
VINCENT FlLARDO. JR.
POUGHKEEPSffi OFFICE
276 MAIN MALL
POUGHKEEPSffi. NY 12601
(845) 452-1046
OADMlTI'ED TO PRAcnCE
IN NY &; FLA.
oOADMlTI'ED TO PRAcnCE
IN NY &; CONN.
ADDRESS REPLY TO: ( ) POUOHKEEPSIE
( ) WAPPlNGERS
VIA EMAlL AND REGULAR MAIL
April 16, 2002
Hon. Joseph Ruggiero, Supervisor
Town of Wappinger
20 Middlebush Road
Wappingers Falls, New York 12590
RECEIVED
At' f< t 8 2002
TOWN CLERK
Hon. Gloria Morse, Town Clerk
Town of Wappinger
20 Middlebush Road
Wappingers Falls, New York 12590
Re: Grinnell Library: Establishment of a Library District
File No. 12951.0468
Dear Joe and Gloria:
This Memorandum regarding the above referenced matter inadvertently was not
forwarded to you.
Very truly yours,
VERG S, STENGER, ROBERTS & PERGAMENT
../'
P. ROBERTS
GERAlD A. VERGll.lS*
KENNETH M. STENGER
ALBERT P. ROBERTS
LOUIS J. VIGLOrn
JOAN F. GARRE'IT**
THOMAS R. DAVIS
VERGILIS, STENGER, ROBERTS, PERGAMENT & VIGLOTTI, LLP
ATTORNEYS AND COUNSELORS AT LAW
1136 ROUTE 9
WAPPINGERS FALLS, NEW YORK 12590
(845) 298-2000
FAX (845) 298-2842
e-mail: VSRPoBestWeb.net
OF COUNSEL:
IRA A. PERGAMENT
LEGAL ASSISTANTS:
AMY E. DECARLO
USA MARTELL
PHll.lP GIAMPORTONE
KAREN P. MACNISH
VINCENT FD..ARDO. JR.
POUGHKEEPSIE OFFICE
276 MAIN MALL
POUGHKEEPSIE. NY 12601
(845) 452-1046
*ADMlTl'ED TO PRAcnCE
IN NY .t FLA.
.*ADMlTl'ED TO PRAcnCE
IN NY .t CONN.
ADDRESS REPLY TO: ( ) POUGHKEEPSIE
( ) WAPPINGBRS
MEMORANDUM
PRIVILEGED AND CONFIDENTIAL
TO:
Hon. Joseph Ruggiero, Supervisor
Hon. Gloria Morse, Town Clerk
Town Board File
FROM:
Albert P. Roberts and Karen MacNish
RE:
Grinnell Library: Establishment of a Library District
File No. 12951.0468
DATE:
April 1,2002
As you requested, last week we began the process of contacting the appropriate local
officials, including Assemblyman Joel Miller's office, to request information on the exact
procedure for drafting a bill to establish a Library District for the Town of Wappinger. As
explained below, it is our opinion that the Town of Wappinger should first discuss the
establishment of a Library District with the Trustees of Grinnell Library Association before
taking any affirmative steps to introduce a bill in the State Legislature.
O:\WAPPINGE\Town Board\Grinell\memoApril1.doc
Assemblyman Miller's office put us in touch with the State Education Department
Library Development Division and suggested that we speak to someone there before starting to
draft a bill to submit to the Legislature.
To that end, Karen MacNish contacted the Library Development Division and spoke with
Patricia Mallon, who is responsible for dealing with the Mid Hudson Region. Ms. Mallon
offered some extremely pertinent and useful information.
First, Ms. Mallon is aware of Grinnell Library, and that it serves the Town of Wappinger.
She was very curious as to why we wanted to establish a Library District in a town that was
already served by a library, and as to who, in fact, wanted to create the Library District. This
information matters because, if it is the existing library that wants to, in essence, reorganize itself
into a Library District, then the Library Development Division would be happy to, as Ms. Mallon
put it, bring Grinnell Library out of the 1800's and into the 21 st century and help create a Library
District. If, however, Grinnell Library has no interest in the creation of a Library District in the
Town of Wappinger, then it does not matter what the Town Board wants; as soon as Grinnell
Library makes it known that it opposes a Library District being formed in the Town of
Wappinger, the Library District will not be approved. Ms. Mallon is in a particularly
knowledgeable position to offer this information because, in the course of the Legislature's
consideration of a bill to create a Library District for the Town of Wappinger, the matter would,
eventually, come across Ms. Mallon's desk for input and review. She would not approve the
Library District if Grinnell Library itself was not supportive of it. As Ms. Mallon put it, there is
no "hostile takeover" with respect to libraries.
Second, Ms. Mallon offered some information on Library Districts, and why the Library
Development Division generally supports them. Apparently, in July of2000, there was a special
O:\WAPPINGE\Town Board\Grinell\memoApril1.doc
commission that gave a report on its recommendations as to how to bring New York's libraries
into the 21 st century so that they can best serve the public. One of the recommendations that the
commission made was that Special District Public Libraries (ie., Library Districts) be established
anywhere and everywhere possible, because they get the public more involved in the library
system and give people more control over who sits on the Board and what the budget will be.
Apparently, the commission found that the public is more apt to increase its library's budget
when it is given the vote to do so. (Grinnell Library is an Association Library. With Association
Libraries, the Trustees often remain the same for as long as they live, or as long as they want to
keep their positions, because they have a sort of self-appointing system. Therefore, the public
does not have control over who sits on the Board of Trustees and often feels that it has little
voice in library affairs. Library Districts, on the other hand, let the public vote on the Trustees
and on the budget). However, while Library Districts are preferred, and the State Department of
Education would certainly support their creation anywhere they are sought, they cannot be
sought where they will oust a library that already exists or where they will duplicate services.
That is why the support for a Library District is really needed by the existing library. Without it,
according to Ms. Mallon, the legislation purporting to establish a Library District will not be
approved.
If the Town finds that it is appropriate to establish a Library District at your request, we
will coordinate with the legislative attorney and continue with that process.
We also note for your information that, after Karen MacNish contacted Assemblyman
Miller's office, she received a phone call the next day from Helen Fuimarello who is on the
Board of Trustees of Grinnell Library. Helen also works at Senator Saland's office and learned,
somehow, that we had contacted Assemblyman Miller regarding drafting a bill to establish a
O:\WAPPINGE\Town Board\Grinell\memoApriI1.doc
Library District for the Town of Wappinger. Ms. Fuimarello wanted to know who had asked us
to seek the creation of a Library District and why we had not contacted Senator Saland's office
first to get that process going. She indicated that Senator Saland's office was instrumental in
creating a Library District in Fishkill quite recently and that his office would, therefore, know
how to go about doing this. Karen MacNish did not advise Helen Fuimarello exactly who had
requested that we look into creating a Library District, and has not yet spoken with her again.
After you review this memo, please let us know what you would like to do next. That is,
would you like us to contact Helen Fuimarello and broach the subject with her? Or, is this
something that you would like to discuss with the Board of Trustees of Grinnell Library yourself
before pursuing the matter further?
If you have any questions about the above, please let us know. Thank you.
O:\WAPPINGE\Town Board\Grinell\memoApril1.doc
.1 0 Op.Counsel SBRPS No. 59
Page 1 of2
Office of Real Property Services
State of New York
*1 May 6, 1998
Exemptions-generally; senior citizens exemption; school tax relief [STAR] exemption (scope)(library
appropriation)--Education Law, 9259; Real Property Tax Law, 99425,467:
The STAR exemption does not apply to taxes or charges levied for library purposes.
Our opinion has been requested concerning the scope of the STAR exemption (Real Property Tax
Law, 9425) as it pertains to a library tax. A certain school district's voters are deciding whether to
finance the library through a separate library tax.
In 7 Op.Counsel SBEA No. 92, a 1981 opinion, we concluded that, where school district voters
establish a library pursuant to section 255 of the Education Law, and taxes are therefore voted on
pursuant to section 259 of that law, [FN1] senior citizens exemptions (Real Property Tax Law, 9467)
authorized by the school district apply to such tax. We noted that although section 259 of the
Education Law provides that the library appropriation is separate from the school district
appropriation and is voted on separately from the school tax budget, the library monies are levied and
collected as other general school taxes. [FN2] We also noted, however, that where a public library
district is established and that library is financed by a special ad valorem levy, the senior citizens
exemption does not apply, because the scope of that exemption does not include special district
charges (RPTL, 99467(1)(a), 102(20)).
Chapter 7 of the Laws of 1990 thereafter amended sections 1324 and 1322 of the RPTL (pertaining
respectively to the collecting officer's notice in city and non-city school districts) to provide "that
where the school district has levied a tax for purposes of a public library established pursuant to
[Education Law, 9255] or has levied a tax on behalf of a library ~istrict pursuant to special act, the
amount of the taxes attributable to library purposes shall be separately stated on each statement of
taxes." The sponsor's memorandum in support ofthe bill states that the amendment was necessary
because:
Often, the amount of the school district tax is misinterpreted by taxpayers because the library tax has
been added. Similar to Sections 920 and 922 of the Real Property Tax Law for towns, which stipulate
that an explanation of the computation of the tax rate shall be enclosed with the statement showing the
amount of tax due, this legislation would specify that the library and school district tax rates be
separated on the tax bill. Distinct listing of the two rates would clarify that they are the result of
separate budgets (1990 New York State Legislative Annual, p. 3).
It seems clear that the intention of this legislation was to distinguish for potential voters the amount of
monies necessary for library purposes from those needed for school purposes. There is absolutely no
indication that the amendment was intended to affect school tax exemptions.
In Greater Poughkeepsie Library v. Poughkeepsie, 81 N.Y.2d 574, 618 N.E.2d 127,601 N.Y.S.2d 94
(1993), the Court of Appeals discussed the financing of libraries:
*2 The general statutes do not provide for the creation of library districts - libraries are generally
created and funded by municipal corporations under the Education Law (Education Law, 99255, 256).
In recent decades, however, several special library districts have been created, either to limit support
of a library to one part of a town or school district (see, e.g., L.1975, ch. 593), or to expand support to
more than one municipality (see, e.g., L.1992, ch.456). There are currently 26 such districts... (81
N.Y.2d at 582, 601 N.Y.S.2d at 98).
This statutory amendment and judicial construction which occurred subsequent to our aforecited
opinion do not cause us to reach a different conclusion as to the general scope of real property tax
exemptions affecting library taxes levied pursuant to section 259. That is, in our opinion, if a
municipality (e.g., school district) establishes a library and finances that library through its general
tax, most exemptions applicable to that municipality's taxes (e.g., RPTL, 99467, 485-b) apply to the
library tax.
We make an exception, however, for the new school tax relief (STAR) exemption which provides an
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10 Op.Counsel SBRPS No. 59
Page 2 of2
"exempt[ion] for school purposes" only (RPTL, ~425(1)). Indeed, in an April 6, 1998 joint
memorandum from this agency and the State Education Department to school business officials, we
advised that, "The STAR exemption applies only to the school tax rate and not to any library tax levy
or rate.... There will be no STAR payments for any library levy" (p.3; emphasis in original). Our
rationale for that conclusion is expressed elsewhere on that same page:
The STAR exemption is the only exemption that is funded by the State. Other exemptions result in a
reduction in the school taxable value and a corresponding increase in the tax rate, thus redistributing
the tax burden from exemption recipients to other taxpayers. The effect of the STAR Program is that
New York State will pay the taxes on a portion of the school taxable value for each parcel that
qualifies.
Given that at least some libraries are funded through taxes or special district charges other than the
school tax, it would be inequitable for the State to pay more tax monies to those school districts which
happen to levy the library tax than to those school districts which do not. Accordingly, in our opinion,
the STAR exemption does not apply to taxes or charges levied for library purposes.
FNI. "Taxes may be voted for library purposes by any school district, municipality, or other body
authorized to collect taxes" (75 N.Y. Jur.2d, Libraries, ~ 13; see also, id., ~g24, 25).
FN2. The Comptroller reached a similar conclusion (regarding administrative and judicial refunds of
taxes) in Opinion 95-15.
10 Op.Counsel SBRPS No. 59, 1998 WL 569189 (N.Y.Bd.Rea1.Prop.Serv.)
END OF DOCUMENT
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1. 2001 Sess. Law News ofXy' Ch. 13 (S. 2962, A. 5678) (McKINNEY'S) McKIN"NEY'S 2001 SESSION
LA W NEWS OF NEW YORK 224th Legislarure CHAPTER 13 S. 2962, A. 5678 THRALL PUBLIC LIBRARY
DISTRICT--MIDDLETO~ AND WALLKILL
2. 2001 Sess. Law News'ofN.Y. Ch. 97 (S. 3299-A) (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK 224th Legislarure CHAPTER 97 S. 3299-A HYDE PARK ANTI STAATSBURG
LIBRAR Y DISTRICTS--CREA TION
3. 2001 Sess. Law News of N.Y. Ch. 193 (S. 3987-A, A. 7750-A) (McKIN"NEY'S) McKINNEY'S 2001
SESSION LAW NEWS OF NEW YORK 224th Legislature CHAPTER 193 S. 3987-A, A. 7750-A
SMITHTOWN SPECIAL LIBRARY DISTRICT
4. 2001 Sess. Law News ofN.Y. Ch. 267 (S. 3329-A, A. 6696-A) (McKINNEY'S) McKINNEY'S 2001
SESSION LAW NEWS OF NEW YORK 224th Legislature CHAPTER 267 S. 3329-A, A. 6696-A
HEMPSTEAD--SOUTH L YNBROOK-HEWLETT LIBRARY FUNDING
5. 2001 Sess. Law News ofN.Y. Ch. 361 (S. 4349-A) (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK 224th Legislature CHAPTER 361 S. 4349-A HURLEY--LIBRARY DISTRICT
9, 2001 Sess. Law News of N.Y. Ch. 370 (S. 5359-B, A. 8866-B) (McKINNEY'S) McKINNEY'S 2001
SESSION LAW NEWS OF NEW YORK 224th Legislature CHAPTER 370 S. 5359-B, A. 8866-B SARATOGA
COUNTY--CLIFTON PARK-HALFMOON PUBLIC LIBRARY DISTRICTS
z:_ 2001 Sess. Law News of N.Y. Ch. 435 (S. 2032, A. 3382) (McKINNEY'S) McKINNEY'S 2001 SESSION
LA W NEWS OF NEW YORK 224th Legislarure CHAPTER 435 S. 2032, A. 3382 PUBLIC AUTHORITIES--
CONSTRUCTION AND FINANCING--SA WILLE LIBRARY
8, 2001 Sess. Law News ofN.Y. Ch. 438 (S. 2338-A) (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK 224th Legislature CHAPTER 438 S. 2338-A PUBLIC AUTHORITIES--
CONSTRUCTION AND FINANCING--MONROE FREE LIBRARY
'__MO' .... .........._
2: 2001 Sess. Law News ofN.Y. Ch; 457 (S. 5377) (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK 224th Legislature CHAPTER 457 S. 5377 NASSAU COUNTY--NORTH
HEMPSTEAD--"CARLE PLACE PUBLIC LIBRARY FUNDING DISTRICT ACT"
l..Q:.. 2001 Sess. Law News ofN.Y. Ch. 491 (S. 3203, A. 6229) (McKINNEY'S) McKINNEY'S 2001 SESSION
LAW NEWS OF NEW YORK 224th Legislarure CHAPTER 491 S. 3203, A. 6229 PUBLIC AUTHORITIES--
HARBORFIELDS PUBLIC LIBRARY
lL 2001 Sess. Law News of N.Y. Ch. 493 (S. 3328-A, A. 6699-A) (McKINNEY'S) McKINNEY'S 2001
SESSION LAW NEWS OF NEW YORK 224th Legislature CHAPTER 493 S. 3328-A, A. 6699-A PUBLIC
AUTHORITIES--HOWLAND PUBLIC LIBRARY
1..2.:, 2001 Sess. Law News of N.Y. Ch. 497 (S. 3683) (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK 224th Legislature CHAPTER 497 S. 3683 ESOPUS--ULSTER CmINTY--PUBLIC
LIBRARY DISTRICT
r 1~. 2001 Sess. Law News ofN.Y. Ch. 544 (S. 4667) (McKINNEY'S) McKTh"NEY'S 2001 SESSION LAW
NEWS OF NEW YORK 224th Legislature CHAPTER 544 S. 4667 PUBLIC AUTHORITIES--
CONSTRUCTION AND FINANCING--PATCHOQUE-MEDFORD LIBRARY
r 14" 2001 Sess. Law News of N.Y. Legis. Memo Ch. 13 (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK Legislative Memorandum relating to Ch. 13 THRALL PUBLIC LIBRARY--DISTRICT
OF MIDDLETOWN AND W ALLKILL Memorandum in Support, New York State Senate
r l~,_ 2001 Sess. Law News ofN.Y. Legis. Memo Ch. 97 (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK Legislative Memorandum relating to Ch. 97 HYDE PARK AND STAATSBURG
LIBRARY DISTRICTS--CREATION Memorandum in Support, New York State Senate
r 1.6. 2001 Sess. Law News ofN.Y. Legis. Memo Ch. 193 (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK Legislative Memorandum relating to Ch. 193 SMITHTOWN SPECLA.L LIBRARY
DISTRICT Memorandum in Support, New York State Senate
r 17. 2001 Sess. Law News of N.Y. Legis. Memo Ch. 267 (McKINNEY'S) YlcKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK Legislative Memorandum relating to Ch. 267 HEYlPSTEAD--SOUTH L YNBROOK-
HEWLETT LIBRARY FUNDING Memorandum in Support, New York State Senate
r-----rs.-ZOOl Sess. Law "\'ews ofXY. Legis. Memo Ch. 268 (McKINNEY'S) Mc~'NEY'S 2001 SESSION LAW
NEWS OF NEW YORK Legislative Memorandum relating to Ch. 268 BAY PARK LIBRARY SERVICES
y!emorandum in Support. New York State Senate
r ---~:WOl Sess. La\v News of X Y. Legis. Memo Ch. 361 (McKINNEY'S) McKINNEY'S 2001 SESSION LAW
NEWS OF NEW YORK Legislative Memorandum relating to Ch. 361 HURLEY--LIBRARY DISTRICT
~Iemorandum in Support, New York State Senate
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20, 2001 Sess. Law News of N. Y. Legis. Memo Ch. 497 (McKINNEY'S) McKINNEY'S 2001 SESSION LA W
NEWS OF NEW YORK Legislative Memorandum relating to Ch. 497 ESOPUS--ULSTER COUNTY--PUBLIC
LIBRARY DISTRICT Memorandum in Support, New York State Senate
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NY LEGIS 13 (2001)
Page 1 of 4
2001 Sess. Law Ne\vs ofN.Y. Ch. 13 (S. 2962, A. 5678) (McKINNEY'S)
McKINNEY'S 2001 SESSION LAW NEWS OF NEW YORK
224th Legislature
Copr. ~ West Group 2001. All rights reserved.
Additions are indicated by <<+ Text +>>; deletions by <<- Text ->>.
Changes in tables are made but not highlighted.
CHAPTER 13
S. 2962, A. 5678
THRALL PUBLIC LIBRARY DISTRICT--MIDDLETOWN AND WALLKlLL
Approved March 30,2001, effective as provided in section 2
AN ACT to amend chapter 398 of the laws of2000 relating to creating the Thrall public library
district of Middletown and WaIlkill, in relation to the formation of such public library district
The People of the State of New York, represented in Senate and Assembly, do
enact as follows:
9 1. Sections 1, 2, 3, 4, and 5 of chapter 398 ofthe laws of 2000 relating to creating the Thrall public
library district of Middletown and Wallkill are amended to read as follows:
S 1. Notwithstanding the provisions of any general, special or local law to the contrary, there is hereby
created and established in the county of Orange a public library district which shall include the
geographic boundaries consisting of the enlarged city school district of Middletown, <<-and->> all of
the town of Wall kill with the exception of those properties located within the Goshen central school
district; but shall include all portions of the Valley Central schoql district, the Pine Bush central
school district and the Minisink Valley central school district to the extent of their portions located
within the town of Wall kill only<<+, and that portion of the town of Mount Hope which is located
within the Pine Bush central school district+>>. Thepublic library shall be known as the Thrall public
library district of Middletown and Wallkill.
S 2. Election. 1. The public library district herein described shall not come into existence unless and
until it is approved and the initial proposed budget is approved by a vote of the majority of the
qualified voters voting in an election held pursuant to the following provisions. Upon receipt of a
petition signed by not less than one hundred voters qualified to vote at a general election, the board of
trustees of the existing Middletown Thrall library district shall give notice of an election to be held
on <<-March 30->> <<+Apri124+>>, 2001. Ifa majority of the voters approve the formation of the
district, then the district shall come into existence on the terms and conditions set forth hereinafter. At
said election the <<- issue->> <<+issues+>> shall be:
(a) whether the <<+expanded+>> public library district herein described shall be created or not
<<+on or about January 1,2002+>>;
(b) whether the <<+initial+>> budget therefor proposed <<+for the new Thrall public library district
of Middletown and Wallkill+>> by the board of trustees of the <<+Midd1etown+>> Thrall <<-public-
>> library district <<-of Middletown and Wallkill->> shall be approved or disapproved; and
(c) the election of seven trustees as hereinafter provided.
The trustees of the existing Middletown Thrall library district shall give notice of said election by
the publication of a notice in one or more newspapers having a general circulation in the district to be
served. The first publication of such notice shall be not less than thirteen days and not more than
twenty days prior to the date of such election. In addition, the board of trustees of the existing
Middletown Thrall library district shall cause copies of such notice to be posted conspicuously in
five public piaces within the proposed district at least thirteen days prior to the date of such election.
Such notice shall specify the time when and the place where such election will be held, the issues to
be decided at said election and the hours during which polls will be open for the receipt of ballots
thereof at all elections from 8:00 a.m. until 8:00 p.m. The board of trustees of the existing Middletown
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Page 2 of4
Thrall library district shall designate a resident qualified voter of such district to act as chairperson
of any election of such district and shall designate not less than two nor more than four resident
qualitied voters at two polling places which shall be the Circleville Elementary school and the
Middletown Thrall library to act as election inspectors and ballot clerks at such elections. No trustee
shall serve as chairperson or as an election inspector or ballot clerk. The board of trustees may adopt a
resolution providing that such chairperson, election inspectors and ballot clerks shall be paid for their
respective services at the initial election <<+or at subsequent elections should the new library
district be created+>>. Such resolution, if adopted, may fix reasonable compensation for the services
of such official. Every voter, otherwise qualified to vote at a general election within the area of the
proposed district shall be qualified to vote at said election. After the polls have closed at said election,
the election inspectors and the ballot clerks shall immediately canvass publicly the ballots cast and the
chairperson of the election shall publicly announce the result. Within seventy-two hours thereafter, the
chairperson, election inspectors and ballot clerks shall execute and file a certificate of the result of the
canvass with the board of trustees and the Orange county clerk.
2. In the event that the district is created, there shall be an annual election conducted by the board of
trustees of the library district in accordance with the provisions of subdivision one of this section, at
a time to be set by the board, at which election vacancies on the board of trustees shall be filled and at
which any proposed budget which the board shall determine to submit to the voters pursuant to
section four of this act shall be submitted to the voters.
3. Candidates for the office of member of the board of trustees of the library district shall be
nominated by petition. No vacancy on the board of trustees to be filled shall be considered a separate
specific office. A separate petition shall be required to nominate each candidate for a vacancy on the
board. Each petition shall be directed to the secretary of the board of trustees, shall be signed by at
least fifty qualified voters of the district, shall state the residence of each signer, and shall state the
name and residence of the candidate. In the event that any such nominee shall withdraw candidacy
prior to the election, such person shall not be considered a candidate unless a new petition nominating
such person in the same manner and within the same time limitation applicable to other candidates is
filed with the secretary of the board of trustees. Each petition shall be filed with the secretary of the
board oitrustees between the hours of9:00 a.m. and 5:00 p.m., not later than the thirteenth day
preceding the election at which time the candidates nominated ar~ to be elected. In the event the
<<+new Iibrary+>> district is created, petitions nominating candidates for the board of trustees after.
the initial election shall be filed with the secretary of the Thrall public library district of Middletown
and Wallkill.
4. At any election in such district, the voters may adopt a proposition providing that, in all subsequent
elections, vacancies on the board of trustees shall be considered separate specitic offices and that the
nominating petitions shall describe the specific vacancy upon the board of trustees for which the
candidate is nominated, which description shall include at least the length of the term of the office and
the name of the last incumbent, if any. No person shall be nominated for more than one specific
office. Such procedure shall be followed with respect to all nominations and elections in subsequent
years until and unless such proposition is repealed by the electors of the district at a regular election
by adoption of a proposition to repeal the same.
S 3. Organization and structure. The <<+Thrall public+>> library district <<+ofMiddletown and
Wallkill+>> shall be managed, operated and controlled by a board of trustees consisting of seven
members. The trustees shall at the first regular meeting of the board determine when terms of office of
each member shall expire as follows: the two trustees receiving the highest number of votes shall
serve for four years, the two trustees receiving the second highest number of votes shall serve for
three years, the two trustees receiving the third highest number of votes shall serve for two years, the
trustee receiving the fourth highest number of.votes shall serve for one year. As vacancies occur
trustees shall be elected at the annual election herein provided for to serve four year terms by the
voters of the library district hereby created, said terms to commence on the first day of the month
next following the election. Only qualified voters of the district shall be eligible for election to the
board of trustees. The board of trustees at its first meeting each year shall elect or appoint a president
and vice-president who shall be members of the board and a secretary, treasurer and such other
ofticers as they deem necessary. If the board so determines, the offices of secretary and treasurer may
be held by individuals who are not members of the board oftmstees and, in that event, such officer
may, if the board so determines, receive compensation as tixed by resolution of the board.
S 4. Finances. 1. The initial budget tor the library district shall be determined by a vote of the voters
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NY LEGIS 13 (2001)
Page 3 of4
of the district in the initial election as hereinafter provided for. All future budgets that increase the
library proposed total operating expenditures over the total operating expenditures in the last
preceding fiscal year's budget shall be submitted to the residents voting at the annual election of
trustees pursuant to section two of this act. Funds voted for library purposes at the initial election and
at all future budget elections shall be considered an annual appropriation therefor and shall be levied
and collected yearly in the same manner and at the same time as other taxes in the municipalities
served by the district.
2. The board of trustees shall annually file with the clerk of each of the municipalities within the
district on or before the first day of<<- February->> <<+December+>> an estimate of the proposed
budget including costs of library services to be raised by levy for the library district in the fiscal year
beginning on the first day of <<-July->> <<+January+>> of that year. The municipalities shall not
make any change in the estimate of revenues or expenditures submitted by the board of the library
district in preparation of its preliminary budget.
3. The towns of Wall kill, Wawayanda, Mount Hope and Goshen and the city of Middletown shall
each levy a tax against the real property lying within the library district for the amount to be raised
by tax as contained in the annual budget of the Thrall public library district of Middletown and
Wallkill. The municipalities may issue tax anticipation notes, <<+revenue+>> anticipation <<-
revenue->> notes and budget notes pursuant to article 2 of the local finance law to obtain the
necessary moneys therefor.
4. The city of Middletown and the towns ofWallkill, Wawayanda, Mount Hope and Goshen 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 library district to provide facilities or improve facilities
for library purposes. Upon written request from the board of trustees of the library district, after
approval by the qualified voters of such district, the municipalities shall authorize, sell and issue such
bonds, notes or other evidences of indebtedness as are necessary to accomplish the improvements
specified in the notice. The proceeds of such bonds, notes or other evidences of indebtedness shall be
paid to the treasurer of the library district and maintained in a segregated account in accordance with
section 165.00 of the local fmance law and expended by the treasurer only on specific authorization
by the board of trustees.
5. The board of trustees of the library district may accept on behalf of the district any absolute gift,
devise or bequest of real or personal property and such conditional gifts, devises or bequests as it shall
by resolution approve. .
6. The treasurer of the library district shall be custodian of all funds of the library district including
gifts and trust funds paid over to the trustees. The board of trustees may authorize the investment of
funds in the custody of the treasurer in the same manner in which school district funds may be
invested. Proceeds of obligations may be invested in accordance with section 165.00 of the local
finance law. The city of Middletown and the towns of Wall kill, Wawayanda, Mount Hope and
Goshen shall promptly pay over to the library district all moneys which belong to or are raised for
the library district. No moneys shall be disbursed by the treasurer of the library district except after
audit by the board of trustees. The board of trustees of the library district 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
board of trustees for audit and allowance. The provisions of this section shall not be applicable to
payment of claims of fixed salaries and amounts which the library districts may be required to pay
on account of retirement contributions for past or current services to officers and employees of the
libr~ry district. The treasurer shall keep such records in such manner as the board of trustees may
reqUIre.
9 5. Charter, commencement of operations, and transfer of property and employees. The initial
trustees <<+ofthe Thrall public library district of Middletown and Wallkill+>> shall, within thirty
days from the date of approval of the library district by the voters of the district, apply to the board
of regents for a charter as a public library. <<-Upon->> <<+On January 1,2002, upon+>> the
granting of such a charter by the board of regents, the Middletown Thrall library district is hereby
deemed dissolved and title to all <<+liabilities and assets, including all+>> property, real <<-
property, real->> and personal, <<+and all other+>> tangible and intangible <<+property+>>, trust
and other funds, <<+and all other obligations,+>> now held by the Middletown Thrall library
district shall be transferred to, vest in, and be acquired by the <<+new+>> library district hereby
established. The enlarged city <<+school district+>> of Middletown <<-school district->> shall upon
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, granting of such charter enter into a lease with the library district for its use of that building currently
used as a library by the Middletown Thrall library district. Such lease at an annual fee of one dollar,
shall contain such terms and conditions as agreed upon by the school district and the library district,
provided that upon payment of any outstanding bonds issued for the construction, equipping and/or
reconstruction thereof, secured by an evidence of indebtedness on such building, such building shall
be transferred to the library district for one dollar. Upon the granting of such charter by the board of
regents, all employees of the Middletown Thrall library district shall become employees of the
library district upon the same terms and conditions of employment and at the same rate of pay as
their previous employment by the Middletown Thrall library district.
S 2. This act shall take effect immediately and shall be deemed to have been in full force and effect on
and after the date on which chapter 398 of the laws of2000 relating to creating the Thrall public
library district of Middletown and Wallkill became a law.
NY LEGIS 13 (2001)
END OF DOCUMENT
Copr. (C) West 2002 No Claim to Orig. U.S. Govt. Works
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901 N.Y.S.2d 94
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Vie\v New)' orkQfficiaJB~p.ort~Y~rs~Ql1
Court of Appeals of New York.
GREATER POUGHKEEPSIE LIBRARY DISTRICT et aI., Respondents,
v.
TOWN OF POUGHKEEPSIE, Appellant.
July 8, 1993.
Town appealed from judgment entered in the Supreme Court, Dutchess County, Jiudice, 1., declaring
that it was under legal duty to pay library district annual budget contribution in accordance with
statute. The Supreme Court, Appellate Division, 1~Z_A~;Q~2d 701,JJ.9 N.Y~S.2d_2.85J affirmed, and
further review was sought. The Court of Appeals, Kaye, C.J., held that: (1) statute creating library
district delegated taxing power to district, and (2) such delegation was unconstitutional.
Reversed.
West Headnotes
~
ill KeyCite Notes
.,371 Taxation
.';.;371I Nature and Extent of Power in General
.;;~k27 Delegation of Power
,.;,,371k29 k. Creation of Taxing District. Most Cited Cases
For purposes of town's constitutional challenge, statute creating library district delegated taxing
power rather than mere administration of tax to district, notwithstanding contention that amount that
town would have to pay was capped by statutory formula; "cap" in fact varied depending on figures
set by district, and district, by controlling its estimated expenses and alternative sources, could
effectively fix townis tax rate. Laws 1987, c. 524, 9 1 et seq.
~
ill KeyCite Notes
371 Taxation
/ 371I Nature and Extent of Power in General
J71k2 k. Nature and Source of Taxing Power. Most Cited Cases
Power to tax lies solely with legislature. McKinney's Const. Art. 3, & 1; Art. 16, & 1.
[;3J K~y~!t~N()t.~s. ~
371 Taxation
371I Nature and Extent of Power in General
3]llc77 Delegation of Power
3 7Jlc7 8 k. In General. M()~t<='jJ~<:i.<='~?~~
Taxing power may be delegated to legislative bodies of municipalities and quasi-municipal
corporations. McI9l}I1~y's<='()Il~t~A.rt},sJ; M~m19'mSJ.
[4] K,~yCit~N()t~~ ~
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601 N.Y.S.2d 94
Page 2 of7
371 Taxation
3711 Nature and Extent of Power in General
-371k27 Delegation of Power
371k28 k. In General. Most Cited Cases
--
To prevent local usurpation of taxing power, delegation of such power to legislative bodies of
municipalities and quasi-municipal corporations must specify types of taxes which may be imposed
and provide for some type of administrative or judicial review. McKinney's Const. Art. 16, & 1.
~
ill KeyCite Notes
.371 Taxation
.371I Nature and Extent of Power in General
. 371k27 Delegation of Power
.371k28 k. In General. Most Cited Cases
Power to tax may not be delegated to administrative agencies or other governmental departments.
McKinney's Const. Art. 3, & 1; Art. 16, & 1.
[9J K~yC.ite._~9!~_ ~
;::371 Taxation
'r=-371I Nature and Extent of Power in General
,"~]1k21 Delegation of Power
.-,371k28 k. In General. Most Cited Cases
-......-.--.--
Two types of municipal subdivisions exercise kind of governmental powers warranting delegation of
power to tax: municipal corporations and district corporations; "municipal corporation" is county,
city, town, village, or school district, while "district corporation" is any other territorial division of
state which possesses power to contract indebtedness and levy taxes or benefit assessments upon real
estate or to require levy of such taxes or assessments, and fire districts and certain conservation
districts may be granted powers of district corporation. McKim:!~Y~~J;Q!!~!.:__M~~~__~J; Mc.KiI1Ile.Y~
Qe.!1e.r~Lc.QP_!)!J:}l~.nQ!!J~_~W~_9Q, subds. 2, 3.
~
[7JK~yC.i!e._NQle.~ .
.2()~ Municipal Corporations
2681 Creation, Alteration, Existence, and Dissolution
-~68I(A) Incorporation and Incidents of Existence
268}<:1 Nature and Status as Corporations
.26~1(lJ k. In General. MQstC.He.4C.~~e.~
Fire districts are distinct government units wh~ch exercise their powers independent of towns they
serve.
~
~ l(eyCite Notes "
. 268 Municipal Corporations
268II Governmental Powers and Functions in General
26~.-b:5~ k. Powers a11d Functions of Local Government in General. Most Cited Cases
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!iOl N.Y.S.2d 94
Page 3 of7
Because fire districts are independent government units, towns served by districts must levy taxes
specified by districts without change. McKinney's Town Law ~ 105.
~
[2J KeyCite Notes
371 Taxation
... 371I Nature and Extent of Power in General
-371k27 Delegation of Power
. 371k29 k. Creation of Taxing District. Most Cited Cases
Statute delegating taxing authority to special library district was unconstitutional inasmuch as such
district functioned as administrative department rather than as municipal corporation or district
corporation; function of library district was to provide mechanism for creating and funding library
systems similar to those authorized under Education Law, district could not be created as full-blown
independent governmental units, and district trustees were appointed rather than elected and there was
virtually no legislative control. Laws 1987, c. 524, 9 1 et seq.; McKinney's Const. Art. 3.J.l.; Art. 16,
D.
[}Q] K~Y~!J~~Q!~~ ISl
371 Taxation
..371I Nature and Extent of Power in General
ID1<7 k. Nature and Source of Taxing Power. MQ.~~jte(LCas~~
Policy underlying taxation power is broad discretion granted to legislature, moderated by
accountability to electorate. M~Kinn~J'~__Const. Art. 3, ~ 1; Art. 16, ~ 1_.
***95 *575 **128 Corbally, Gartland & Rappleyea, Poughkeepsie (Jon Holden Adams, of counsel),
and Robert Cohen, Ballston Lake, for appellant.
I.h9!TI~~P!J:i~J~, Poughkeepsie, for Greater Poughkeepsie Library District, respondent.
*576 'Rj~hC1!.~tL~@!Ql:", Corp. Counsel, for City of Poughkeepsie, respondent.
OPINION OF THE COURT
KAyg, Chief Judge.
Under a statute creating the Greater Poughkeepsie Library District (L.1987, ch. 524), the City of
Poughkeepsie and the Town of Poughkeepsie must levy a tax to fund the Library District in an
amount fixed by the trustees of the Library District. The Town of Poughkeepsie contends that the
statute violates the State Constitution because it delegates the power to tax in violation of articles III,
IX and XVI; fails to contain a Home Rule message as required by article IX, 9 2(b )(2); and fails to
require equalized values among the two assessing units that make up the Library District (see, art.
XVI, 9 2). Both Supreme Court and the Appellate Division, 1~7AJ?~7cl}Q~1~2Q~.YS)cl7~:;, held
the statute *577 constitutional. We disagree, concluding that the statute improperly delegates the
power to tax.
The Statute
Established by special act as a joint endeavor of the Town of Poughkeepsie and the City of
Poughkeepsie, the Library District has all the powers and duties of public libraries set forth in the
Education Law, and additionally has authority to fix the amount of tax revenue to be raised and
appropriated by the Town to fund the library. The Library District is governed by a board of 11
trustees, 7 appointed by the Town Supervisor, 4 by the City Mayor. The trustees set the budget, as
well as the sources for funding the budget, which include appropriations fi'om the City and Town
(L.1987, ch. 524, 9 3).
A complicated formula determines the amounts to be appropriated from the City and Town. The
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trustees begin by dividing their budget into two portions--an amount to be funded by real property
taxes in the City and Town, and an amount to be funded by other sources. Initially, the amount that
the trustees determine should be funded by City and Town taxes is divided between the City and
Town in proportion to the assessed valuation of property in the Library District. If75% of the
District's assessed valuation is within the Town, for example, the Town will be responsible for 75% of
the library budget allocated to the City and Town, with the City responsible for 25%. This is the
"apportionment formula."
Once the City's allocated amount exceeds $300,000, for that year and thereafter the City and Town are
responsible for appropriating the amount of the budget allocated by the trustees according to the
apportionment formula (L.1987, ch. 524, SS 3-4). Thus, continuing the example, the Town would
have to appropriate 75% of the amount allocated and the City 25%. In this event, however, the library
budget is subject to approval by the City and Town legislative bodies, and if either fails to approve,
the preceding year's budget is used. To date, the City's allocated amount has not exceeded $300,000.
If the City's allocated amount is $300,000 or less--which has thus far been the case-- ***96 **129 the
apportionment formula is not used to determine the appropriation. Instead, a formula hypothesizing
contributions of 60% from the Town and City and 40% from other sources is used. Under that
formula, the City is responsible for appropriating $300,000 and the Town 60% of the over-all library
budget minus $300,000. Ifthe amounts *578 obtained from other sources exceed 40% ofthe over-all
budget, the amount the Town must actually contribute is correspondingly reduced. No approvals are
required and neither the Town nor City can contest the amount to be appropriated (L.1987, ch. 524, S
3).
The Controversy
In 1991 the library trustees set the budget at $1,448,570, determining that $612,570 would be raised
from other sources and $836,000 would be obtained from the City and Town. With the Town having
71.23 % of the total assessed value in the Library District, under the apportionment formula the
Town would have been responsible for $595,482.80 ($836,000 x .7123) and the City $240,517.20
($836,000 x .2877). Since the amount allocable to the City was less than $300,000, however, the
apportionment formula was inapplicable. Instead, the City was responsible for $300,000 and the Town
for a maximum of $569, 142--obtained by subtracting $300,000 from $869,142 (60% of$I,448,570).
Since the trustees needed a total of$836,000 from the Town and City and the City was responsible for
the set amount of $300,000, the Town was ultimately responsible for $536,000.
The Town refused to pay that amount, claiming it could raise only $423,309. However, the statute
provides no authority for the Town to review--let alone reduce--its designated contribution. The
Library District brought this action to compel the Town to pay the difference, and the City
intervened. As an affirmative defense, the Town challenged the statutory method of determining its
required appropriation, contending it is unconstitutional.
Analysis
Analysis of this statutory scheme requires two steps. First, we must determine whether the statute
delegates taxing power to the Library District, or merely delegates the administration of a tax fixed
by the Legislature. Delegation of purely administrative functions is constitutionally permissible
(Matter of Levine v. Whalen. 39 N.Y.2d 510, 515, 384 N.Y.S.2d 721,349 N.E.2d 820). If, however,
the power to tax has been delegated to the Library District, we must then decide whether such
delegation falls within constitutional limitations.
*5791.
~
Ul . Under the statutory scheme as it has operated to date, the Library District sets the library
budget with no input from the Town or the City. Under that budget, the City is responsible for a fixed
sum--$300,000. Thus, the Legislature has set the amount and rate for the City. However, the amount
that must be raised by the Town fluctuates with the total budget, the amount to be obtained from other
sources, and the relative assessed values of property within the District. The Library District controls
two of those variables: it alone sets the budget, and it alone estimates the amount of funds available
from other sources. Therefore, although a complicated formula determines the actual amount the
Town must raise, the simple fact is that the library trustees control the end result and thus effectively
set the tax rate for the Town.
Respondents urge that the Library District is not exercising taxing powers because the amount the
Town will have to pay--and therefore the Town's effective tax rate--is capped by the statutory
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601 N.Y.S.2d 94
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formula. It is argued that the Library District may constitutionally be given the discretion to set the
tax rate so long as it remains below the cap (see, Gautier v. Ditmar, 204 N.Y. 20, 30, 97 N.E. 464
[where Legislature fixed maximum interest on tax liens at 12% purchasers' acceptance oflower rates
of interest is permissible] ).
This argument does not withstand analysis. First, Gautier addressed the interest rate on unpaid taxes,
not the tax rate itself. Second, unlike Gautier, here there is no ***97 **130 fixed cap on the tax rate.
Instead, the "cap" varies depending on figures set by the Library District. By controlling its
estimated expenses and alternative sources, the Library District can effectively fix the Town's tax
rate. Thus, there is a delegation of taxing power to the Library District.
II.
~
m The power to tax, of course, lies solely with the Legislature ili.Y. Const., art. III, & 1; art.
XVI, & 1; Sonmax, Inc. v. City of New York, 43 N.Y.2d 253, 257, 401 N.Y.S.2d 173,372 N.E.2d 9;
Matter of United States Steel Corp. v. Gerosa, 7 N.Y.2d 454, 459,199 N.Y.S.2d 475, 166 N.E.2d
489). This power is inherent in our form of government and justified by legislative accountability to
the electorate. "The People have conferred upon their legislative body an unlimited power of taxation
* * * and if legislators abuse their power in enacting some new plan of taxation, or act unwisely in
imposing some new form of tax, it *580 is to the People that they are answerable" (People ex rei.
Eisman v. Ronner, 185 N.Y. 285, 291-292, 77 N.E. 1061). "In imposing a tax the legislature acts upon
its constituents. This is in general a sufficient security against erroneous and oppressive
taxation." (M'Culloch v. Maryland, 4 Wheat r17 U.S.1316, 428, 4 L.Ed. 579.)
~ ~
[3].. [4] The taxing power may be delegated to legislative bodies of municipalities and quasi-
municipal corporations (F os~y-~Q!J!.QfJJf2cjz~~ter, 65Ji:X~7A__74 7,. 2~J-,-. 491B. Y ~Jd J1~ 480
N~~.~~.LE; MqWtCJ?fJl1JL~ed..StqJ~~. St~~L~Q!J?~Y~~Q~q,..I~~:X~7sL4~:1-J.fl.5_2,-.122-N. Y '~_~f~J~
lQQ N.E.2.4.~~2,..~!PT-q~ Gq.utier v. Ditma"-L704 N.Y. at 27!- 97 N.E. 464~ see also, 16 McQuillin,
Municipal Corporations ~ 44.07, at 26 [3d ed.] ). Such delegation preserves legislative accountability
since "the municipalities or political divisions * * * are through the local authorities representatives of
the people and participants in the government ofthe state" (Gautier v. Ditmar, 204 N.X~t 27,97
N~~~.A.Q.4:)~ To prevent local usurpation of the taxing power, such delegation must specify the types of
taxes which may be imposed and provide for some type of administrative or judicial review ili.Y~
Cgp~L.~~.X.YIL~J; 1938 Const. Convention, 2 Revised Record, at 747; vol. 3, at 2439-2440).
~
[~] . . The power to tax may not, however, be delegated to administrative agencies or other
governmental departments (Qq.~t~rg:.y.~P~~!!1Q!:'.1.Q4 N ~L_~.Lf7 -7.~2Il'f:.~~_.4.Q~; Mqttfl!..!2fJ1IQQIilEJ..
~btl(k~.1J)Ai.ff.s.ocv~m~ Pr~1Jql?rgq~!LtQQ_AppJJiv. ~~b..~..Q1J_~1.N~~~~_L20-,- affd. li?_N. Y:. 70UQ2
N~~~JQQQ)~ "[I]t would be incompetent for the legislature to leave to a state officer or department the
power to determine whether a tax should be levied, or at what rate, or upon what property" CQ~Hg&r v~
PU~qr,_~Q:tN:.Y,~t~~,2I~-=--~~ 4Q.41~
~
[Ql Two types of municipal subdivisions exercise the kind of governmental powers warranting
delegation of the power to tax: municipal corporations and district corporations. A "municipal
corporation" is a county, city, town, village or school district (General Construction Law & 6illU. A
"district corporation" is any other territorial division of the State which possesses the power to
contract indebtedness and levy taxes or benefit assessments upon real estate or to require the levy of
such taxes or assessments (General Construction Law & 66r31 ). Fire districts and certain conservation
districts may be granted the powers ofa district corporation ili.Y. Const., art. VIII, & 3}.
~ ~
Ul . llil . While municipal corporations generally provide comprehensive local government
services, school districts--created for the purpose of education--have long been viewed as independent
*581 units on a par with general municipal corporations (see, Unign Free School Dist. No.3 v. Town
giRl/e, 280 N.Y. 469, 47&, 21 N.E.2d 681; Kenwell v. Lee, 261 N.Y. 113, 117, 184 N.E. 692). Fire
districts are also distinct government units which exercise their powers independent of the towns they
serve (see, Ha!jam~ Enters. v. Commander Oil Corp., 108 Misc.2d 511~J., 437 N.Y.S.2d 506;
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Page 6 of7
***98 **131 Bauman v. Town o{Irondequoit, 204 Misc. 494, 501, 122 N.Y.S.2d 47; 4
Opns.St.Comp., 1948, at 209, 210). They operate as autonomous political entities, electing their own
governing bodies and administrative officers (Town Law && 174, 175), and have independent
expenditure limitations (Town Law & 176). Because fire districts are independent government units,
towns must levy the taxes specified by a fire district without change (Town Law & 105).
Prior to 1938, other special purpose corporations operated as units of government independent from
the counties, cities, towns or villages where they were formed (3 Revised Record, op. cit., at 2506-
2510; see also, Gavnor v. Marohn, 268 N.Y. 417, 198 N.E. 13; Sixth Report ofN.Y. St. Commn. for
Revision of Tax Laws, 1935 N.Y.Legis.Doc. No. 63, at 118-121). The increasing proliferation of
special districts, all operating as independent units of government, however, grew problematic, and in
1938 it was decided that "the further development of overlapping, independent taxing units of
government should be halted. Not only do such special taxing units seriously complicate the
governmental structure of the State, and especially the fiscal aspect thereof, but they diminish both the
direct administrative and financial responsibility of the normal units of government of the
State." (Report ofComms. on State Finances and Revenues, Cities, Counties and Towns, and
Villages, Doc. No.6, at 3, reprinted in 2 Revised Record, op. cit., at 1077.) Article VIII, & 3 was
added to the State Constitution, limiting the creation of municipal and district corporations to
counties, cities, villages, towns, school districts, fire districts and certain conservation districts ~
Const., art. VIII, & 3). These governmental subdivisions operate as independent units to which the
taxing power may be delegated.
Article VIII,B did not end the creation of other special districts, but merely changed their character,
bringing them closer to administrative departments (see, 3 Revised Record, op. cit., at 2509-2510).
Special districts are still widely used for creating and funding local services, but are subject to control
by the municipal corporations they serve (see, e.g., Town Law arts. 12, 12-A [providing for the
formation of a variety of special districts]; see also, N.Y. Dept. of State, Local Government *582
Handbook, at 114 [3d ed.] [listing town improvement districts] ).
f5]
[2l The general statutes do not provide for the creation of library districts--libraries are
generally created and funded by municipal corporations under the Education Law (Education Law &&
255, 256). In recent decades, however, several special library districts have been created, either to
limit support ofa library to one part ofa town or school district (see, e.g., L.1975, ch. 593), or to
expand support to more than one municipality (see, e.g., L.1992, ch. 456). There are currently 26 such
districts, including the one at issue. None of the special library districts--except for the one before
us--has been delegated the power to tax.
As the Library District recognizes, special library districts are most like public improvement
districts. Their function is to provide a mechanism for creating and funding library systems similar to
those authorized under the Education Law. Special library districts cannot be created as full-blown
independent governmental units; like public improvement districts, they are properly viewed as
administrative departments. Respondent City's argument that the taxing powers given to the Library
District are constitutional because they are no different from those given to fire districts is thus
without merit.
f5]
[101 Our conclusion is supported by the policy that underlies the taxation power: broad discretion
granted to the Legislature, moderated by accountability to the electorate (Qf/,utif!! V,--Qitl!HJ..,.!~_Q_4li_Y.,
~L~7,9IN.E~ 494; Eegpl~e.~'C TeL~!~l1J.s11.LY,..R()-'!:'-~e.DJ_~2J:{X_~,_~L~2.~.1_2INJ~.=.JQ2J1 Our system of
government reflects this policy.
The governing bodies of independent units--cQunties, cities, towns, villages, school districts and fire
districts--are generally elective (1"LX,C:9rlS~..,~.J{(:,lJ; Local Government Handbook, op. cU., at
145-146). Thus, delegation to these officials **132 ***99 preserves accountability in taxation
matters. In addition, even where the local governing body may be appointed (see, e.g., IQ~!!_J~;:!-~~
189:~ [voters may choose whether board of joint fire district is elected or appointed] ), the budget .
process--and thus the taxing power--is subject to legislative and voter oversight (see, e.g., Iq_~j.,a~
S 179 [fire district expenditure limits]; see generally, Local Government Handbook, op. cit., at 131-
132 [school districts]; at 148-153 [voter referenda and public hearings] ).
The statute at issue contains none of these hallmarks of *583 accountability. Library District trustees
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_ 601 N.Y.S.2d 94
Page70f7
are appointed, there is virtually no legislative control--even where legislative review is provided, if the
City or Town legislative body disapproves, the trustees' own budget from the prior year is used--and
there is no voter input. Policy therefore also supports our conclusion that the delegation of the power
to tax under L.1987, ch. 524 is unconstitutional.
In view of our disposition, it is unnecessary to reach the remaining issues raised by appellant.
Accordingly, the order of the Appellate Division should be reversed, with costs, and judgment granted
declaring that chapter 524 of the Laws of 1987 is unconstitutional and that defendant is not under a
legal duty to pay to plaintiff Greater Poughkeepsie Library District the 1991 budget contribution
computed pursuant to chapter 524.
SIMONS, TITONE, HANCOCK, BELLACOSA and SMITH, n., concur.
Order reversed, with costs, and judgment granted in accordance with the opinion herein.
N.Y.,1993.
Greater Poughkeepsie Library Dist. v. Town of Poughkeepsie
END OF DOCUMENT
Copr. (C) West 2002 No Claim to Orig. U.S. Govt. Works
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