Report"no t7 1966
Town Board
To, '-,n of 'JWPP_`n&-a7`
Town Nall
Wappinp
gers Falls. York
Gentlemen, :
Suwilt t;ed herewith is the report, prep-areel by
Vl-a-C7.'Ass Town Study (1,owittee In accordance
with the char"Oer dated April 6, 1966.
Public release of this report,,,, by this committee,
be withheld, untj.l al -le week after the regular villy
n,eel%'Aing of It -he Toton 13oard.
we will be alai to discuss this report with you
at a mutually afire-eable time
'ATI.Iner M, Ii ill
P., t
June 27, 1966
TO: TOI.'N BOARD
TOWN OF WAPPINGERS
Herein is submitted the report of the First Class Town Study Committee
in accordance with the charter adopted April 6, 1966.
1Q We recommend the optional transition to Town of the First Class
effective January 1, 1968. We further recommend that such change
be accomplished in the following manner:
The Town Board will move to have a proposition placed
upon the ballot at the general election to be held
November 8, 1966. (Section 12-1 (b) (town law),
2. ures recommend that, if the proposition is adopted, the Town Hoard
which will take office January 1, 1968, shall be composed of the
Supervisor and four Councilmen.
NOTE: Justices of the Peace do not serve as Town Councilmen
in a Town of the First Class.
3c Officers to be elected in November, 1967 and assume office
January 1, 1968 are:
(a) Receiver of Taxes & Assessments - 4 yr. term - (Town Law,
Par. 38).
(b) Town Clerk - 2 yr, term.
(c) Sept. of highways - 2 yr. term.
(d) Justice of the peace -- 4 yr. term„
?JOIE: The term of the other Justice of the Peace
expires Dec. 31, 1969.
(e) Supervisor - 2 yr. term..
( f ) Councilmen:
(1) Two Councilmen - 4 yr. terms
(2) One Councilman - 2 yr. term
NOTE: Thereafter all councilmen are elected for
four year terms.
4., Officers to be appointed by the Town Board taking office
.January 1, 1968.
(a) Assessors - All assessors, by law, in towns of the first
class are appointed - Par. 12 7 (a). On January 1, 1968, the
Town Board will appoint two assessors for two year terms to
serge concurrently with the third assessor whose term will and
on December 31, 1969.
NOTE: It is the recommendation of this committee that the
Town Board place upon the ballot in the November, 1968
general election a proposition establishing the office
of one full time assessor appointed for two year terms.
Such appointee must meet standards set by a responsible
qualifying agency such as The Association of Assessing
Officials, The Dutchess County Assessors Association
or The Dutchess County Civil Service Commission.
3. Other Options:
Comptroller - establishment of this office not recommended at this
time.
Director of Purchasing - establishment of this office not recommend-
ed at this time.
Deputy Receiver of Taxes & Assessments - establishment of this
position left to the discretion of the Town Board (Town Laws
Par. 203 M.
Police Dept. - Ve recommend against the establishment of a Town
Police Force at this time. Since the position of constable is
abolished in a Town of the First Class, we recommend that the
Town Board appoint special police (who serve at the pleasure of
the Board) to perform the functions and duties heretofore performed
by the constables. (Town Law P 158-1),
6, 1,fard System - Since the ward system is not pertinent to the establish-
ment of First Class Town, this committee makes no recommendation at
this time,
7,, Detail Recommendations - The preceding recommendations cover the
major considerations in making the transition to a Town of the First
Class. Details are contained in the report which follows
(a) In accordance with Paragraph 10 and 12 of appended reference,
the Town will elect a Receiver of Taxes and Assessments for a
term of four years. The Town Board may, however, adopt a
resolution subject to a permissive referendum determining that
the office of Receiver of Taxes and Assessments be appointive
for a term of two years. This committee recommends the Town
Board give consideration to making this office appointive. We
further recommend that the Town Board immediately obtain legal
opinion from the Town Attorney relative to procedure to be
followed in filling this office.
(b) Relative to Paragraph 15 of appended reference, it is recommend-
ed that the salary structure of the offices of Justices of the
Peace be reviewed.
(e) We recommend that in accordance with Paragraph 30 of the append-
ed reference,, that the Town Board dispense with the one percent
fee on school taxes paid within 30 days after notice is pub-
lished; and that they reduce the five percent delinquent fee to
the two percent minimum specified by law,,
We further recommend that the Town Board, the School: Board, and
their attorneys meet to Establish the best procedures to collect
school taxes as discussed in Paragraph 30, 31 and 32 of appended
reference. See also Town Law, Paragraph 36-2 relative to this
item o
(d) Note Paragraph 33 of appended reference relative to collection
Of fees for building permits and licenses.
(e) As per Paragraph 38 of appended reference, we recommend that
the Town Board establish a schedule of hours for Assessors
which will be convenient for the public,,
(f) Note supplemebt of appended reference relative to amount of
petty cash fund of Town Clerk and Receiver of Taxes.
(g) Relative to Paragraph 48 of appended reference, we recommend
that the powers, referred to, not be delegated to the Town
Supervisor.
In concluding this report, the committee recommends that the Town Board
corsider efficiency and economy, Positions other than those mandatory
for this transition should not be established until such time as the
feasabil.ity or and economic justification for them can be demonstrated.
Respectfully Submitted
The First Class Town Study Committee
Wilmer leo Ifill, Chairman
William Ryan, Secretary
Henry Nissen, Jr.
William T. Parsons
George Ba Brannen
EXHIBIT A
THE TRANSITION TO A TOWN OF THE FIRST CLASS
(This article was prepared principally to be of assistance to those towns which
were required to become towns of the first class as a result of the 1960 federal
census. Specific dates are used for easier illustration. When this material is
considered in connection with an optional change of classification or for a
mandatory change as a result of a subsequent federal decennial, census, the
appropriate years should of course be substituted.]
THE LAW—MANDATORY CHANGE OF CLASSIFICATION
When the population of a town of the second class becomes
10,000 or more as a result of a decennial federal census (such as
the 1960 census recently completed) , the town must become a
town of the first class (Town Law §11). In other words, such
a change is not mandatory if the population reaches 10,000 as a
result of a special census requested by the town—only after a
decennial census.
Towns in Suffolk and Broome Counties and the Town of Pots-
dam in St. Lawrence County are excluded from this requirement.
Conversely, all towns in Westchester County are automatically
towns of the first class regardless of population.
THE LAW—OPTIONAL CHANGE OF CLASSIFICATION
Any town of the second class may become a town of the first
class if it meets any one of the following three requirements:
1. If it has a population of 5,000 or more;
2. If it has an assessed valuation of more than $10,000,000;
3. If it adjoins a city having a population of 300,000 or more.
(Town Law §12)
WHAT MUST BE DONE TO ACCOMPLISH THE CHANGE
Under the mandatory provisions of the Town Law, the change
of classification of a town of the second class to a town of the first
class becomes effective on the first day of January succeeding the
next biennial election after the census—or January 1, 1962. Upon
the completion of the federal decennial census, the secretary of
state must obtain from the federal authorities an authenticated
statement of the population of each town. If the population is
shown to be over 5,000, a copy of the statement is filed with the
town clerk. When the population is shown to be 10,000 or more,
the classification automatically changes. It requires no specific
action or procedures to be taken by the town board or other town
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officials, except that the town must elect at to next biennial town
election—here the November 1961 town election -all the officers
. and only such officers as are required to be elected in a town of the
first class (Town Lawthis
In the case of a town desiring to make the °he adopptional tion bby the
can be accomplished in two ways: either y
refer
town board of a resolution therefor subjecttoas mmissive ajority of the
endum; or by tinb
e adoption of a proposition y
ualified electors of the town voting thereon at a special or bien-
q
nial town election.
If the re
town proceeds by the first method,Depart a tmen of Statehe town and
solution must be filed in the offices of the p
tment of Audit and Control. If no petition for a refer -
the Depar
these
the
endum was filed, there must also be fired 1 toes
ition w filed. If
affidavit of the town clerk that no such pe
petition for a referendum was filed and a vote subsequently taken,
or if the proposition was initially put to the 'people 1n°r vote s held, by
1
the town board, then in either case after by the town clerk
certificate of to election inspector ttate offices enumerated above
must be filed in each of t
(Town Law §12).
TRANSITOFFICERS TO BE ELECTED TO ACCOMPLISH Ti
ond classEwould have the
In the first place, a town of the secector
following basic officers: a supervisor, a beentoabolished sclerk 'hed anda tax°the tax
(or possibly the office of collector has
collecting duties have been placed with the' town clerk (Town
Law § 36)) i 2 justices of the peace; 2 town councilmen; 3 as-
r
sessors or 1 assessor; a superintendent of highways.
At the November 1961 elections, the town would elect for a
term of two years each: a supervisor, a town clerk and a highway
superintendent just as it has done in the past.
However, if the offices of ade a n to town, highway they will
perinten
dent have heretofore
been made appointive ntive
• continue to be appointive and no town clerk or highway superin-
tendent will be elected in such case. If the town is located in one
of the counties specifically enumerated en made specificallysection 24 of e Town
a four
Law and either of a mandatory vote of the people of the town, it
year term office by
i,
will continue as such.
t 76 3
The offices of tax collector and school district collectors are
abolished in a town of .the first class. In their place, the town
will elect a receiver of taxes and assessments for a term of four
years, beginning on January 1, 1962 (Town Law §38).
The term of office of the tax collector presently in office (which
would ordinarily expire on November 7, 1961 --election day)- is
extended until December 31, 1961.
Question arose as to what should be done in the case of a town
which had previously abolished the office of collector and had
imposed the tax collecting duties on the town clerk. Interpreta-
tions of the Town Law state that where once the office of tax col-
lector has been abolished, it cannot thereafter be re-established.
However, it must be pointed out that the office of receiver of taxes
and assessments is a completely different office. Upon presenta-
tion of this question to the Attorney -General, a ruling was received
that in making the change to 'a town of the first class, a town mutt
elect a receiver of taxes and assessments as outlined above. The
town board may, however, adopt a resolution subject to a permis-
sive referendum, determining that the office of receiver of taxes
and assessments shall be appointive in such town. Such action
must be taken at least 90 days before the November 1961 biennial
town elections. 'It can be done at any time before a biennial town
election, but the latest possible date for such action to be taken
would be in the forepart of August of the year immediately before
a November in which biennial town elections would take place.
If the town board adopts such ai resolution and no petition for
a referendum is filed, or if the majority of votes cast on a proposi-
tion to approve such a resolution are in the affirmative, the office
of receiver of taxes and assessments becomes an appointive office.
No receiver of taxes and assessments will be elected and the town
clerk may be appointed as the receiver of taxes and assessments.
An appointed receiver of taxes and assessments in a town of the
first class takes office on -January 1st, 1962, just as an elective
receiver would, but his term of office is only two years (Town
Law §24).
Justices of the peace and town councilmen: The town board of
a town of the first class consists of the supervisor and four town
councilmen ( Town Law S§20(1 -a); 60(1)). There are two
C77)
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ter. .
town brd.
justices of the peace but they are not members of e 1 19620, all
They act as judicial officers only, and as of January ,
justices of the peace
'in towns, the classification from the town board.
to a town of the first class, well be removed
of
Several years ago, section 88 of the TowofLawt required
dhe peace
the second class to reduce the number
from four to two and to elect two town councilmen. However,
i three different alternatives were offered which now results in
several different possibilities.
j
A town of the second class may now have two justices and two
councilmen with the terms of office of one justice and one council-
j
man expiring on December 31,
1961 • or with the terms of both
justices expiring on December 31, 1961 and both councilmen on
December 31, 1963; or with the terms of both councilmen expir-
{ ing on December 311 1961, and both justices on December 31,
I 1963.
wIn order to achieve a town board of four councilmen, it may be
necessary, depending upon the expiration date of existing officers,
to provide for terms of office of one or two councilmen of two
to shyears. It is noaul his term0rten is fixed at four years bythe term f office Of theuce Nlew
of the peace
because
t. York State Constitution.
Looking first at what Tright be considered the normal situa-
tion—the one in which the term of office of one justice and one
councilman expire on December 31,
1961, the town would elect
in November 1961: one justice of the peace for a term of four
i years, of course; two town councilmen for terms of four years each,
ne of the
and one town councilman for a to m of two f office would haveOtwo more
towns present councilmen's term o
years to run, just as one of the present justice of the peace. At
the November 1963 election, the town would :elect one justice
for a term of four years, and two councilmen for full terms of
four years each, and this biennial towis the n electio lectionattern that
be followed
r.
in such town at each
ssibility, which is that the town might
Taking the second pobe
' one in which the term of office of both of the present justices will
1961 and both of the present councilmen
expire on December 31,
on December 31,1963, the town would elect in "November 1961,
two justices of the peace (four year terms) and two councilmen,
[78]
f
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both for the full four year terms. The town would have two exist-
ing councilmen so the town board is already complete. However,
in 1963, the town would elect only two town councilmen for four
years and no justices of the peace, and it would continue in this a
ternate fashion at successive biennial town elections. r
1
If the town falls into the third category—namely the one in
which the terms of both of the existing councilmen expire on
December 31, 1961, and both of the justices of the peace in 1963, f
it is necessary for the town to elect in November 1961, all four
councilmen to .make up the town board; but the town would elect
two for full four-year terms, and two for two-year terms. At the
November 1963 election, it would elect two justices of the peace
(four-year terms) and two councilmen for full four year terms.
Thereafter, the town would continue in the same alternate fashion
at successive biennial town elections as in the second illustration
above.
All of these terms of office begin on January 1st. Party nomin-
ations, designating petitions and all of the other procedures in
connection with nominating, designating and electing town of-
ficers is accomplished in the manner prescribed in the Election
Law for the election of town officers.
All assessors in towns of the first class are appointed. If the
town now has three elective assessors, the term of two of which
would normally run out December 31, 1961, and one on Decem-
ber 31, 1963 --it would nevertheless elect no town assessors in
November 1961. On January 1, 1962, the town board would
appoint two assessors for two-year terms and these, appointees
serve together with the remaining assessor whose term would have
another two years to run.
On January 1, 1964 and every two years thereafter, the town
board will appoint all three assessors.
If the town has previously changed to three appointive assessors,
then the town board will continue to appoint such assessors for
terms of two years on January 1, following each biennial town
election.
Assuming the town has heretofore changed to one ' elected as-
sessor, then the town board will appoint one assessor on January
1, 1962; and likewise, if the town has already changed to one
1791
appointive assessor, the town board continues to appoint such
assessor as heretofore.
DIFFERENCES BETWEEN TOWNS OF THE FIRST AND TOWNS OF
THE SECOND CLASS
Some of the diff he second class havees or been mentioned in the
between towns f the
first and towns of
commentary on the election of the proper town officers.
The difference in governmental struLZure primarily concerns
the composition of the town board. As pointed'out above, in a
town of the first class, the town board consists of four councilmen
and the supervisor; but a town of the first class may thereafter
provide for having six councilmen and the supervisor In a tas memoft rs
of the town board (Town Law §81(2-a) ).
first class, the justices of the peace of the m only
n y judicial services;
they are no longer members ow
Upon becoming a town of the first class, the collector of taxes
becomes the receiver of taxes and assessments. Generally speak-
ing, the receiver of taxes and assessments in a town of the first
class receives all taxes and assessments, including school district
taxes, all fees thereon prescribed by law, • all water rates, sewer
rentals, permit fees and other fees and charges payable to the
town:
Under section 1328 ° Real
pa Tax
within the thirty -day
percent is imposed on all school taxes
otice is published or posted and a fee of five per
period after the nschol taxes aid aftr
cent must be collected °f taxesoand assepsmentsin a t wnrofthe
period. A town receiver o
first class must collect a fee of unlene sercent on'school the t wn board, pursuant '
axes paid
within such thirty -day pe asses
to authority which is ranted in 5 37 ( with such fee. Andthe likewise, thereceiver
a resolution dispensing
aid after the thirty -
must collect a five percent town board passesfee on school ea resolution reducing
day period, unless the
ision above cited will allow the
such fee. The Town Law prov
town board to reduce such fee to not less than two percentum.
e town and may not be waived in any
These fees belong to th
fashion other than that described above.
Where the school district is composed partly of territory in a
town of the first class and partly in other towns, the town receiver
(80)
i
of taxes and assessments collects only those school taxes upon the
property of that portion of the school district located in his town j
(Town Law § 37 (2) ) . A school district collector for the re- ,
mainder of the district is appointed by the board of education.
If the town board and the board of education of the school ! !
district agree to a different arrangement and if both these boards
think it better to have a separate school tax collector, this can be
accomplished by such an agreement in which event the receiver
of taxes and assessments will not collect school taxes.
Section 138 of the Town Law authorizes the town board of a
town of the first class, if it so desires, to direct that fees for licenses
and permits issued by a building inspector shall be payable to and
collected by such inspector rather than the receiver of taxes and f
assessments.
A town of the first class may have a comptroller, a director of
i
purchasing and a police department.
In a town of the first class which has created the office of town
comptroller and has filled such office, the town board may be re-
lieved of the necessity of auditing claims ( Town Law §34). Fur-
thermore, such town comptroller performs all of the duties which
town clerks presently perform in relation to receipt of claims, pre-
paration of abstracts, etc. under § 120 of the Town Law. In other
words, both the claim and auditing functions are accomplished by
the town comptroller though of course his work is done in close
relationship with the supervisor ivho still signs all of the checks.
The Town Law was also amended in 1960 to provide two ad-
ditional alternate methods which a town board in a town of the
first class may follow in connection with the powers and duties of
the supervisor and town comptroller. The first of these concerns
the fact that the town board by ordinance may provide that certain
of the supervisor's duties in the keeping of separate appropriation
accounts and preventing accounts from being overdrawn can be
imposed on the town comptroller; and the second is that the town
board by resolution may determine that the comptroller shall be
the accounting officer of the town in which case the accounting
duties of the supervisor and his duties in connection with the pre-
paration of various reports are transferred to the town comptroller
(Town Law §§34(2), 119-a).
(81)
i
In a town of the first class having a town comptroller, the an-
nual auditing meeting to be held between the 28th and 31st days
of December is not required, nor indeed is it any longer required
in any town which has engaged the services of a public accountant
to make an annual audit of the moneys of such town received and
disbursed by its officers and employees (Town Law §§62, 105) .
As has been indicated heretofore, all assessors in a town of the
•
first class are appointed and the assessors being appointed all have
'
terms of two years. In a town of the first class, when required
by the town board, the assessor or assessors shall keep such office
hours for public convenience as the town board may determine
(Town Law §33).
A town of the first class may appoint deputies in the offices of
town attorney and town engineer, the term of office of which de-
puties is at the pleasure of the town board (Town Law §20 (2-b) ).
The town board of a town of the first class may also establish the
!
office of deputy receiver of taxes and assessments and may also
establish one additional office of deputy receiver of taxes and assess-
ments and prescribe the duties thereof (Town Law §20(3-c) ).
There is no authority for a town of the first class to have town
constables. In any such town which has 'established a police i
department, however, the town board may appoint not more than
i
-4 civil officers who shall possess all the powers and duties of con-
stables in civil actions and proceedings only.' These civil officers
receive no salary from the town, but they may collect the statutory
fees allowed by, law in such civil actions and proceedings (Town
Law §20(1-a) ).
In a town of the first class the supervisor may designate 'a book-
keeper'or confidential secretary, or both. In:towns of the second
class, the supervisor must be authorized by town board resolution
to take such action ( Town Law §29 (15)) .
The town board of every town of the first class must hold at
j;
least one meeting in each month of the year (Town Law §62).
In a town of the first class, a bond resolution adopted by the
town board is subject to a permissive referendum, whereas in a
town of the second class, such resolution is generally subject to
a mandatory referendum ( Local Finance Law §3.5.00).
In a town of the first class, or in any town having a population
of 10,000 or more, where the office of town superintendent of
(82.)
i
i
highways is an appointive office, the town board can establish
I department of public works and appoint and fix the salary of a
commissioner of public works who shall be the administrative
head of the department. The town board can also transfer to the
department of public works the supervision and management of
any department, bureau, improvement districts and services under
the jurisdiction of the town board (Town Law §64(21-a).
The town board of any town of the first class or of a town of the
second class having a population in excess of 8,000 may under
the. Vehicle and Traffic Law by ordinance, rule or regulation as to
highways outside of villages and not including state maintained
highways, prohibit, regulate and exclude a variety of highway
use functions by vehicles, devices moved by human power, or
pedestrians, including such activities as parking, safety zones, etc.
( Vehicle & Traffic Law §1661).
A town of the first class may by town board resolution establish
a petty cash fund for the town clerk and for the receiver of taxes
and assessments for the payment in advance of audit of properly
itemized and verified or certified bills for materials, supplies and
other office expenses furnished to such offices for the conduct
of their affairs and upon terms calling for payment upon delivery
(Town Law §37-a). This supplements the provision for petty
cash funds for the supervisor and the town clerk of any town under
subd. 1-a of §64 of the Town Law. However, in towns, of the
first class the amount of the town clerk's petty cash fund cannot
exceed $200 and that of the receiver of taxes, $500.
In a town of the first class, all the highway claims must be
audited and approved by the town board (or the town comptroller
in a town which has established such office) before payment by
the supervisor ( Highway Law § § 284, 285; Town Law § § 34, 119,
120).
In a town of the first class, the town board may by ordinance
delegate to the supervisor the power to authorize attendance by
town officers at official or unofficial conferences,, conventions or
schools ( General Municipal Law §77-b).
It is not intended that the above list of differences in powers and
duties is all inclusive. It will serve, however, to illustrate certain
areas where! towns of the second class have different powers and
limitations of powers and functions than towns of the first class.
{83}
t
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1965 Supplement and Additional Exhibits to
"THE TOWN BOARD"
--- +
EXHIBIT A
THE TRANSITION TO A TOWN OF THE FIRST CLASS
DIFFERENCES BETWEEN TOWNS OF THE FIRST
AND TOWNS OF THE SECOND CLASS '
Page 81 — All towns may now establish a police department
if they so desire. Eliminate this as a distinction between a town
of the first and second class.
r
Add to such differences, however, that a justice of the peace
in a town of the first class now has civil jurisdiction up to the
amount of $1,000. (justice Court Act, §300), as amended by
Chapter 200, Laws of 1964) t
Page 83 — All towns possess the power now to accomplish the
traffic regulations formerly possessed only by towns of the first
class under Vehicle and Traffic Law §1661. i
The petty cash fund provisions are now all consolidated in
Town Law §64(1-a). In.towns of the first class, a petty cash f
fund may be established for a receiver of taxes and assessments '
up to $1,000. Petty cash funds established for any other office,
officer or department head and in any other' town cannot exceed
i $200.
Highway claims must be audited and approved by the town
board (or the town comptroller) in all towns now, before pay- -
i meat by the supervisor.
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