Supervisor ARGOTSINGER offered the following Resolution and moved its adoption:

RESOLUTION DELEGATING APPROVAL AUTHORITY TO THE COUNTY TREASURER FOR CORRECTIONS OF ERRORS AND/OR TAX REFUNDS LESS THAN $2,500.00 IN 2020

WHEREAS, NYS Real Property Tax Law, Section 554, Subdivision 9, provides that the Board of Supervisors may, by resolution, delegate its authority to authorize Corrections of Errors to a county officer when such recommended Correction of Errors is “twenty-five hundred dollars or less”; and

WHEREAS, NYS Real Property Tax Law, Section 556, Subdivision 8, provides that the Board of Supervisors may, by resolution, delegate its authority to authorize the payment of bills related to refunding of taxes without prior audit by the Board of Supervisors as the tax levying body; and

WHEREAS, Resolution 105 of 2005 delegated approval authority to the County Treasurer for certain corrections of errors related to tax exemptions; and

WHEREAS, Resolution 210 of 2002 authorized the County Auditor to make refunds of taxes and authorize payment of bills prior to audit; now, therefore be it

RESOLVED, That upon the recommendation of the Committee on Finance, the Board of Supervisors hereby authorizes the County Treasurer to approve Corrections of Errors and/or Refunds of Taxes less than $2,500.00 in 2020, pursuant to the aforementioned laws; and, be it further

RESOLVED, said delegation of authority shall be effective during the calendar for which it was adopted and shall be applicable only where the recommended correction is less than $2,500.00; and, be it further

RESOLVED, That the County Treasurer shall submit a monthly report to the Board of Supervisors of any and all Corrections of Errors and/or Refunds of Taxes processed by him during the preceding month; and, be it further

RESOLVED, That certified copies of this Resolution be forwarded to the County Treasurer, Real
Property Tax Services Director, Budget Director/County Auditor and Administrative Officer/Clerk of the Board.

Seconded by Supervisor KINOWSKI and adopted by the following vote:
Total: Ayes: 19 Nays: 0 Absent: 1 (Supervisor Howard)

 

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