1978-07-06
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COR BALLY, GARTLAN D AN D RAPPLEYEA
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25 MARKET STREET
CHARLES J. CORBALLY (1966)
JOHN J. GARTLAND, JR.
RICHARD V. COR BALLY
ALLAN E.RAPPLEYEA
DANIEL F. CURTIN*
FRED W. SCHAEFFER
JON HOLDEN ADAMS
MICHAEL G. GARTLAND
VINCENT L. DEBIASE
POUGHKEEPSIE, NEW YORK 12601
914-454-1110
FLORIDA OFFICE:
50 SOUTH BELCHER ROAD
BUILDING E. SUITE 122
CLEARWATER, F1..0RIDA 33515
813-461-3144
July 6, 1978
RECEIVED
JUL 101978
* MEMBER N. Y. AND FLORIDA BAR
Town Board
Town of Wappinger
Town Hall
Mill Street
Wappingers Falls, New York 12590
ELAINE H. SNOWDEN
Re: Fire District Tax Bills
Dear Members of the Town Board:
We have reviewed the letter of the Board of
Fire Commissioners of the New Hackensack Fire District
at your request and conclud~, after consulting with
various County officials~eviewing the statutes
applicable thereto, that the Town is not authorized
to cause the tax levy for the fire district to be
separately billed so as to permit collection of the
entire tax levy of the fire district at one time.
The only solution would be for the Town to abandon
the present installment tax billing procedure utilized
by it. Additionally, we can find no statute which would
permit the Town to allocate to the fire district a
proportionate share of any interest or penalty paid
by taxpayers utilizing the installment basis. In the
absence of such a provision, we can only conclude that
such payment would be without legal authorization.
The provisions of the Town Law and the Real Property
Tax Law make no provision for such payment by the Town
and in the absence of said provision, it must be
assumed that the power has not been conferred upon the
Town to undertake such allocations.
Very truly
& RAPPLEYEA
~.
Adams
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