HomeMy WebLinkAboutTB Minutes 1977-02-14 q
TOTFIM OF ITHACA
REGULAR BOARD AiEETnTG
February 14 , 1977 - 50* 15
( Rescheduled from February 7 , 1977 ).
At the Regular meeting of the Town Board of the Town of Ithaca ,
Tompkins County , New York , held at the Town of Ithaca Offices at
126 East Seneca Street , Ithaca , Tdew York * on the 14• th day of . Febru -
ary., 1977 ( rescheduled from February 7 , 1977 ) at 5 ° 15 o . m . , there
were
PRESENT . Andrew Try . McElwee , Councilman
Noel Desch , Councilman
Victor Del Rosso , Councilman
Robert N . Powers , Councilman
Catherine Valentino , Councilwoman
Shirley Raffensperger , Councilwoman
ALSO PRESENT * James V . Buyoucos , Town Attorney
Lawrence P . Fabbroni , Town Engineer/
Building Inspector
Robert Parkin , Highway Superintendent
Lie :; e Bronfenbrenner , Planning Board
Eva Hoffman , Planning Board
Beverly Livesay , County Representative
Sally Jackle , Town Justice
Willis S . Hilker , Hilker Construction Co .
Arthur L . Berkey , 128 Christopher Circle
Harry Ce Cornwall ; 603 Cayuga Heights Road
Richard Blatchleyo 131 I3oriness Lane
Valerie 5tarkira7eather , 104 Sapsucker Woods Road
Andy Ingraham, , . 224 Linden Avenue , cvddR
Representatives of the Media
ABSENT . Walter J . Schwan , Supervisor
Councilman McElwee , as Deputy Supervisor , conducted the
meeting .
REFUND. OF TM ASSESSMENTS
The Board considered the following requests for refunds of
tax assessments .
Thomas and Lena Gray , Parcel 53 - 1 - 5 . This property is be-
ing charged for two units of water bene it and two units of sewer
benefit . A study of the tax map indicates that water is available
to this property ( from Coddington Road ) and that there is a stub
for sewer in the old Lackawanna Railroad bed behind the property
and downhill from it . It was determined that unless I.-Ire Gray has
evidence by deed . that there is no access to the property , the water
and sewer benefit charges will stand as rendered .
Edward L . Rumsey , Parcel 38 - 1- 2 . A request has been re-
ceived from Mr . Rurisey to remove this property from water benefit
charges for the years 1976 and 1977 . Per . Rumsey in two letters ,
one dated January 4 and one dated January 17 outlined the history
of the property and its present condition with respect to water ser
vice . The consensus of the Board was that if the conditions are
as outlined in Mr . Rumsey ° s letters the water benefit charge ought
to be removed . Mr . Fabbroni will look into this matter on the prem-
ises , and make a report at the next meeting .
! h
V
Town Board Minutes - 2 - February 14 , 1977
La r�and_E . Chase , Parcel 45 - 1 - 2 . 2 . This parcel has been
charged with 14 . 3 units for water and 14 . 3 units for sewer . Mr .
Chase has requested that the unit charge 'be re-calculated . Mr .
Fabbroni said he had recalculated this parcel , based on the formula ,
and it appears it should be charged 11 . 97 units ( rounded off to 12 ) .
Based on the recalculation , BRr . Chase is' entitled to a refund of 2 . 3
units for water and 2 . 3 units for sewer .
Motion by Councilman McElwee6 seconded by Councilman Powers ,
RESOLVED , that the unit charge for water and sewer each be reduced
from 14 . 3 units to 12 . 0 units and that water refund in the amount
of $ 110 . 40 and sewer refund in the amount of $ 115 . 00 be made to
Nellie Chase Estate , c/o Lagrand E . Chase , Tax Parcel 451 - 2 . 2 .
Unanimously carried .
Mario and Delia Per. fetti , Parcel 70 - 10 - 3 . 26 . This is a
corner lot which has been charged two units for water benefit and
two units for sewer benefit . The lot is 100 x 150 and , based upon
the formula , this lot ' should be charged one unit . If it is deter -
mined that there is not an apartment in the house on this lot , a
refund of ' one unit will be made . ( If there *irere an apartment , two
units would be a proper charge . )
(Tzars . Bronfenbrenrer , as a member of the Town Planning
Board , was invited to sit at the Board table , and did so . )
REPORT6 ' OF COUNTY REPRESVNTATIVES
Mrs . Livesay remarked that she was glad that Mrs . Bronfen-
brenner was invited to sit at the Board table . She said she had
been thinking since the December 31 , 1976 Town Board meeting (when
Town/County relations and communication had been discussed ) that
County Representatives have never been invited to sit at the table
to be jointly involved in working out problems . She suggested that
if meaningful relationships and interchange between the Town and the
County are to be achieved , it will be necessary to work construc -
tively from month to month together .
Mrs . Livesay said that since she is the Chairman of the
County committee having charge of the SPCA contract , she gets a
lot of complaints about dogs . She said things are not working
smoothly with the Tolpm ' s dog control law . The problem is the dif -
ficulty of lodging a complaint against the owner if one cannot find
out who the owner is . She said the Sheriff ' s Department does not
appear to have the time or personnel to handle dog matters . Mrs .
Livesay . suggested the Town might have a contract with the SPCA to
respond to complaints and , pick up dogs creating a nuisance . Town
Justice Jackle said she receives many complaints about dogs and
that she advises the complainants to take action in accordance with
the Town dog control law . It appears people are reluctant to file
a complaint against their neighbors . They also resent taking the
time when it is somebody else ' s dog creating the nuisance and often
they don ' t know whose dog is involved . :'gr . Buyoucos noted that it
is difficult for the Town Board to be effective if people do not
want to enforce their rights . No law can be drafted to cover that .
Thee was discussion of appearance tickets and who could issue them .
This could be useful and is provided for in the Town ' s dog control
law . No definite conclusions were reached at this time . However ,
Tars . Livesay said she would continue to work on the problem and
suggested that the Town Board might wish to be in touch with Mr .
Brothers at the SPCA .
Town Board Minutes - 3 -- February 14 , 1977
Mr . Fabbroni asked Mrs . Livesay what the policy of the
County is with regard to the consulting services that the County
Planning Board performs for other municipalities . He felt the Town
of Ithaca could use that expertise if it is available . Mrs . Livesay
said she would be glad to find out what the policy is . She said she
thought that the idea of the County planning staff is to provide cony
sulting services .
WVBR - ELECTRICAL SERVICE TO HUNGERFORD HILL TANK
A representative of t-ATVBR again reminded the Board that
WVBR is being metered by New York State Electric & Gas Corporation
for electrical service to the . . unqerford dill water tank . There
was considerable discussion of how these charges slight be assessed
to the Town of Ithaca . It might be sub °metered on a temporary basis
to get an idea of the consumption involved . Councilman McElwee suc °
gested that an extra set of wires might be extended so that the Town
could take care of its own metered charges without bothering anyone
else . Councilman Powers suggested that the ToxAm ought to consider
retroactive payment to TWBR if the amount can be determined . Council °
man McElwee also suggested assuming an interest in the pole line
and either leasing or buying into the pole lime . Ile thought this
might be the best way . Councilman Desch recommended that the Town
Engineer look into the feasibility of a separate service . The Board
agreed that the Town Engineer should do so .
STATER AND SE!mTER UNIT
CHARGES FOR PROPERTIES WITH APARTFZENTS �
The Board discussed the policy outlined in this matter
at the November 4 , 1976 meeting of the Board and also the discus °
Sion had in January on the same subject . After some discussion ,
Councilwoman Raffensperger moved to adopt the policy enunciated at
the meeting of November 4 , 1976 on a trial basis . This motion was
seconded by Councilman Powers . After further considerable dscus -
sion Councilwoman Raffensperger withdrew her motion and Councilman
Powers his second to the motion , and it was agreed that Councilwoman
Raffensperger , Councilman McElw-ee , Town Engineer Fabbroni , and Town
Attorney Buyoucos would work together to prepare a suitable resole °
tion for the Board to consider at the next meeting .
SCHEDULE PUBLIC HEARIPIGS ON
FIVE AREA SEWER PROJECT
I.4r . Fabbroni requested that the Board authorize two pupa°
lic hearings on this matter , one to solicit public comment on a
Facility Plan for proposed construction of sanitary sewers in
Forest Home , Coddington Road , Slaterville Road , Elm Street and
Glenside , and one to solicit public comment on an Environmental
Impact Assessment for the same construction in the same areas .
motion by Councilman I4cElwee ; seconded by Councilwoman Raffensperger ,
RESOLVED , that this Town Board will conduct a public hearing on
j March 8 , 1977 at 7030 p . m . , at the Town Offices , to solicit_ public
comment on a Facility Plan for proposed construction of sanitary
sewer extensions in Forest Home , Coddington Road , Slaterville Road ,
Elm Street and Glenside ; and will also conduct a public hearing on
March 8 , 1977 at 8000 p . m . , at the Town Offices , to solicit public
comment on an Environmental Impact Assessment for proposed construc-
tion of sanitary sewer extensions in Forest Rome , Coddington Road ,
Slaterville Road , Elm Street and Glenside .
Unanimously carried .
Mr . Fabbroni noted that a record of the hearing will be
submitted to the U . S . Environmental Protection Agency and the New
York State Department of Environmental Conservation as part of the
application for Federal funding of the proposed project .
f �
Town Board Minutes February 14 , 1977
PERSONS TO BE HEARD
Mr . Richard Blatchley , 131 Honness Lane , again asked. the
Board what it intends to do with respect to the revision of the
Town official map which indicates a road across his property . The
road was never constructed and it now raises a problem for him since
he contemplates selling the property . I,e said he would like to be
able to sell the property , or have the Town pay for it , and that
the matter has been hanging on since 1968 . The road that was con -
templated to be built has been related to traffic problems on Pine
Tree Road . Mr . Blatchley is requesting a public hearing to address
the matter . Hr . Fabbroni indicated there is no way to come to a
decision on this matter unless a public hearing is held . Town
Attorney Buyoucos recommended that prior to a public hearing the
Town Engineer and the Town Board should determine upon a specific
plan for revising the map , its relation to traffic in the area , how
it affects properties in the area . Facts , specific proposals , and/
or alternatives should be studied and be available to the public
prior to a public hearing . The Planning Board should also discuss
the problem at its meetings . Ivlr . Pabbroni said he has some ideas
that are an outgrowth of Town Meetings and civic association meet-
ings with regard to th.� cross -Town road - - what people will accept
and what they will not accept . He said he would1document the find -
ings of those meetings , would prepare marked maps , and present all
pertinent facts . If the Board then determines that a public hear -
ing is advisable , one will be held , after which , according to law ,
the matter is referred to the Planning Board : Mr . Blatchley urged
a public hearing at the earliest possible date . This matter will
be on the March 7th agenda .
ADDITIONAL HOURS AUTHORIZED
FOR COURT CLERKS FOR TOWN JUSTICES
Town Justice Jackle appeared on behalf of herself and Jus -
tice Blye to request authorization of . 30 additional hours for a
Court clerk at the same hourly rate as now ( 30 hours additional per
month ) . This would make a . total of 60 hours per month to be shared
by the two Justices . The consensus of the Board is that that case
load justifies the additional hours . However , it does not appear
that Sylvia Van Skiver who has been working 3 ,0..... hours a month in the
evening for Judge 81ye as a Court Clerk can n/ take on the additional
30 hours . Therefore , another Court Clerk will be hired .
Motion by Councilman Del Rosso ?* seconded. by Councilwoman Raffens -
perger ,
Pi; SOLVED , that this Board hereby authorizes up to an additional 30
hours per month of Court clerk services ( at $ 3 . 00 per hour ) , making
a total or 60 hours per month to be shared jointly by the two Town
Jutices .
/ Unanimously carried .
i REFEREEDUT-1 ON ELECTION OF COUNCIL14EN
The Board discussed the forthcoming referendum and acted
as follows ,
Motion by Councilman Deschr seconded by Councilman Powers ,
WHEREAS , the Town Board has adopted the Local Lava described
in the proposition hereinafter set forth and said Local Law is sub -
ject to a mandatory referendum and will take effect only upon the
adoption of a proposition to approve said Local Law by a majority
of the qualified electors of the Town of Ithaca voting at an elec -
tion held in the manner prescribed by Article 6 of the Tom Law of
New York , and the Town Board desires to provide for the submission
of such a proposition of the qualified voters ,
13
Town Board minutes - 5 - February 14 , 1977
NOR,1 , THEREFORE ,
r BE IT RESOLVED by the Town Board of the Town of Ithaca , in
the County of Tompkins , as follows9
1 . A special election shall be held in the Town of Ithaca
on the 19th day of April , 1977 , for the purpose of submitting to the
qualified electors of said Town the proposition set forth below .
2 . The qualified voters shall vote at the following places
in the Town , being the places designated by the Town Board for the
holding of this election9
Polling Place Voting Districts
Tompkins County Hospital Districts 1 and 2
Hermann M . Biggs Building
Room 121
1287 Trumansburg Road
National Cash Register Co . District 3
Cafeteria
950 Danby Road
Ellis Hollow Elderly Dousing District 4
Recreation Room
1028 Ellis Hollow Road
Cayuga Heights Fire Station Districts 5 , 6 , 7 , 8 , 9
194 Pleasant Grove Road
3 . The polls for the election shall open at the hour of 12 , 00
o ` clock. noon Eastern Standard Time and shall close at the hour of
8900 o ' clock p . m . Eastern Standard Time .
4 . The vote upon such proposition shall be taken by ballot
in the manner provided by law .
5 . The Town Clerk is hereby authorized and directed to give
notice of said special election in the manner provided by law and to
do all things necessary to effect such notice , and to cause suitable
ballots to be prepared for use at said election , prepare , post and
distribute abstracts of the proposition to be voted upon , and do
what is necessary to prepare for the special election .
5 < Thp proposition to be voted upon is the following9
SHALL THE QUALIFIED VOTERS IH THE TOT#RM OF ITHACA
111 TOMPKINS COUNTY APPROVE THE LOCAL LATH ADOPTED
BY THE TOWN BOARD ON JANUARY 17 , 1977 , ENTITLED
" A LOCAL LAW PROVIDING FOR THE ELECTION OF ADDI -
TIONAL TO111N COUNCII24EN TO THE TOTAIDT BOARD AND
REGULATING ELECTIONS TJHERE TERIS ARE INAPPROPRI-
ATELY DESIGNATED " ?
Unanimously carried .
PUBLIC HEARING - 7 u 00 P . 114 .
BUSINESS IfNaI tOVEMENT EXEMPTION
Town Attorney Buyoucos outlined the Town ' s options with
respect to the new Business Exemption law as- recommended by the
State of New York , The Town Board may take action to repeal the
law ( as far as the Town of Ithaca is concerned ) , reduce the exemp -
tion , or take no action at all . In the event no action is taken
the law will take effect as it stands as legislated by the State .
Iy
Town Board Minutes - 6 - February 14 , 1977
The state law allows businesses a 50 per cent tax break on new
construction that increases property value by $ 10 , 000 for building
projects started after January 1 , 1976 and completed after July 1 ,
1976 .
Proof of posting and publication of notice of public hear -
ing in the matter was presented by the Town Clerk , and Deputy Supers
visor McElwee opened the hearing .
Two letters in opposition to the exemption were read , one
from Ruth Mahr , 103 Judd Falls Road , and one from George Ideman ,
Ides Bowling ]Lanes . Both letters are made a part of these minutes .
Willis S . Hilker , Hilker Construction Company , spoke in favor of
the exemption , saying it would encourage expansion of existing
businesses in Ithaca , and help to keep businesses in Ithaca which
might look elsewhere for more favorable tax situations . Mr . Hilker
indicated he has a project of his own in mind and that this tax
exemption would be very helpful in starting up his proposed venture .
He said business expansions would bring new people , new jobs , and
additional revenue to the Town .
There was considerable concern on the Board as to whether
water use charges , water and sewer benefit charges , surcharges , etc .
were included in the exemption . Mr . Buyoucos said he was still
looking into this matter .
It became evident in the discussion that , based on the
Town of Ithaca tax rate , the dollar savings to a business making
even a very large investment would be very small , almost " token " .
Councilwoman Raffensperger felt that the State had handed
down a very - arbitrary law which would not be very useful in the
Town of Ithaca . She felt that there are some deteriorating areas
in the Town of Ithaca where residential development ought to be
encouraged by some means . Councilwoman Raffensperger said the
exemption could result in competition to businesses which are al -
ready established in Ithaca . She questioned whether the Town want-
ed to move in the directions this proposed exemption might lead .
Mr . Harry C . Cornwall , 603 Cayuga Heights Road , said the
Town ought to encourage industry ,e that this exemption would en -
courage expansion of businesses in the Town which , in turn , would
create more jobs . He said it is constructive and would contribute
to the economy of the County . Mr . Hilker agreed and said more
people would be attracted to buy homes and the increased tax base
would contribute more than the " token " dollars lost by the exemp -
tion .
Councilman Del Rosso asked whether , if the Town were to
allow the exemption to become effective , could it at a later date
rescind the exemption . Town Attorney Buyoucos thought this could
be done .
Councilman McElwee did not think this exemption would
attract businesses to Ithaca . This area , he said , is handicapped
by climate and the labor rate . Councilwoman Raffensperger said
that the action of the County in this matter might provide suf -
ficient stiumlus to business . Councilman Desch did not feel that
the exemption in any , event would provide sufficient stimulus to
attract business to the Ithaca area . He said , however , even though
this exemption is no more than a " token " , it might be necessary to
start somewhere . Councilwoman Raffensperger felt that if•. the Town
had to start somewhere it ought to start with encouraging develop
ment of residential areas which are deteriorating . Councilman Del
Rosso commented that possibly the exemption might provide some jobs .
Councilman McElwee said he might favor the exemption if he were
assured that water use , water and sewer benefit charges , and sur -
charges were not involved . Councilwoman Raffensperger said she
r
• Statement to the Tompkins County Board of Representatives , February 1 �
14 , 1977 , by Ruth Mahr , 103 Judd Falls Road
My purpose is to recommend against passage of the proposed tax rebate
legislation .
This , or like -purposed legislation , should not be passed until we
have a clear consensus on what we hope to achieve , in qualitative
and quantitative terms , by the encouragement of economic growth
in this County .
I assume that we would all agree that we would like to achieve a
viable , stable , fully = employed economy in Tompkins County . I do
not believe this legislation will necessarily produce that effect .
Furthermore , I think that its potential for harm , both to our
economy and our environment , is perhaps greater than the benefits
it may brings _ ,
Allow me to elaborate . Our economy consists of two types of
enterprises . Some are admirably suited to the area and promise
continued long -tern employment potential here . Others are not so
well suited . They are marginal in the sense that , Should profits
decline , they will be shut down . Of the latter , many are not
locally owned . This , in my opinion , adds to their instability .
Yet , I believe that this latter type of firm is exactly that which
will tend to be attracted here by the proposed rebate . This is
true because those' t*Yiat are very well suited to our resource base
will locate here with or - without -the rebate . ( Incidentally , some
of the tax revenue that these firms would bring will be lost if
the rebate plan is passed . ) Those firms which will be attracted
by the rebate are those , therefore , which are otherwise marginal .
What guarantee of permanence will they provide ? Since they would
not otherwise locate here , what is to prevent them from departing again
should profit opportunities improve elsewhere ?
Not only will such firms not offer the promise of stable employ -
ment , but their existence may threaten firms already in existence
here I whose continued operation is tenuous . This is because the
addition of new firms is not without cost . New industry puts a strain
on municipal services ; water , sewer and transportation services must
be provided . Since they lt!Mnot share in the rebate , a disproportionate
share of the increased cost will be borne by existing residential
property owners and businesses . It is possible that as much old
industry - -and employment - -will be -- lost through higher taxes as will
be gained by the rebate .
In summary , I think this legislation will only lead to interregional
warfare for the least desirable industries , namely those which will
have the least interest and involvement in the local community and
which will move to other regions as soon as an offer of a bigger and
better tax rebate comes along . The danger is that their
presence here may be only temporarya whey will leave a legacy of
r ,-
Statement by Ruth Mahr , page 2
empty buildings , asphalt slabs , and more unemployed and higher
welfare costs than before . Is this what we really want ?
An alternative proposal . What I would like to see us do in Tompkins_
County is to devlop a set of criteria for the kinds of new
industry which ; i s desirable here . I submit that among theses 6hbuld
be ., the ' projected impact on current levels of unemployment and
underemployment an&Ithe - - promise of long - term stability in the
area . Any preferential treatment of new firms would have to be
based on the promise of net benefits accruing over time to existing
taxpayers .
F �: � •- -a; _, tea
fi e+ j
d e's Family Fun Center,
JUDD FALLS ROAD
ITHACA , NEW YORK 14850
(607) 273-4111
February 14 , 1977
Town Board
Town of Ithaca
126 East Seneca Street
Ithaca , New York 14850
Subject : Tax Rebates as outlined in Ithaca
Journal approximately 2/12/77 .
Gentlemen ,
I believe the subject should be brokendown since it involves
so many various situations .
( A ) Let me establish first the properties I own and the
taxes of just School , County and Town which I presently
pay .
Town � : � t` Scho:ol . r . '.• =
1 ) Bowling Lanes $ 3 , 5529 $ 699639
2 ) I de ' s Drome 9409 3 , 436 •
3 ) Small Schoolhouse 323 • 251 •
4 Farm - land only 980 3579
53 Mitchell Street Lot 14969 380 •
6 ) House & lot 3190 25 .
5 , 72 . $ 11v Me
( B ) Tax discounts or � deductions as setup by Governor Carey from
all I have read was for the purpose of bringing in to the
State of New York large corporations who employ a large
number of people as well as to keep those corporations in
our state from moving elsewhere : Rather than tax deductions
for small businesses .
( C ) I believe we are well aware that to keep businesses within
the confines of our state means much more than just giving
someone a break in real estate taxes , which I am sure the
newspapers are filled with almost daily .
v
15 �
( 2 )
( D ) I think our area is unique in that almost 50% of our land
is untaxable and that little land is available for commercial
use .
( E ) Since our land is controlled , Ism sure it would be next
to impossible to get any large commercial establishments
here , �kemembering that not too long ago Westinghouse
Corporation wanted to locate here promising to employ some
1 , 500 people . Yet they were turned down .
( F ) If these tax rebates are given to new people , what about
people like myself that have supported the town for these
many years . If this new deduction is approved , I formally
request my taxes also be reduced likewise .
r
( G ) Among my property is a vacant building which I now pay some
$ 4 , 500 . per year in taxes and the present no return in revenue .
I would thereby ask for a tax reduction during this period
of vacancy .
In adding this whole situation together , it just doesn ' t seem
fair for people like myself having to pay full taxes and yet so
many others , low income housing , etc . etc . getting a reduction .
It adds up to how much can a full taxpayer stand in the face of
all this without even mentioning water and sewer taxes . -
I thereby voice a strong opinion that this tax reduction be
disallowed .
I request that this letter be read and made an official part of
this meeting .
Res y submitted ,
e rge eman
Ideas Enterprises
GWI / j g
Ilk
v
% a 1
r
. . 1
NYS Department of Audit & Control
February . 10 , 1977
Page 2
However , the bulk of revenue raised by the Town of Ithaca
consists of sewer and water benefit assessments and charges for
the use of water and sewer , however defined , whether as rents ,
rates or use charges . The latter are used in the first instance
for the payment of operation . and maintenance and the balance , if
any , is used to reduce. the capital costs ( i . e . , payment of bond
indebtedness ) . Thus , clarity in this matter is , of great importance
to the Town of Ithaca .
I am aware of Section 400 , Section 420 , Section 498 , and
Chapter 98 of the Laws of. 1976 . I , therefore , request your
opinion that water benefit assessments , sewer . benefit assessments , and
water and sewer use charges - are not exempt from assessment , levy
and collection pursuant to the terms of Section 485 -b of the
Real Property Tax Law .
I apologize if I am asking you to give me an opinion . in
writing of something which may be so obvious to others , but
I think you will agree with me that the words " service charge "
as used in Section 400 , 420 , 498 and in Section 120 Subdivision
13-a can create some confusion .
I would be extremely _grateful to you if it would be
possible to have your opinion prior to March 4 so I can present
it at the March . 7 meeting of the Town Board . . If the Town Board
is to repeal the exemption or reduce the exemption , it cannot
act much later than that date .
If - I- can be- of - any assistance to you over the telephone ,
please call me . - Again , please accept my sincere apologies
for forcing this matter on you .
Best personal regards .
Yours very truly ,
James V . Buyoucos
JVB/ jkl
. Enclosures
�L
_ 1
BUYOUCOS & BARNEY
ATTORNEYS AT LAW
SAVINGS BANK BUILDING
JAMES V . BUYOUCOS ITHACA, NEW YORK 14850 An[A CODE 607
J064N r. B46RNEY PimvgE 273 . 6 $ 41
February 10 , 1977
New York State Department of
Audit and Control
Gov . E . A . Smith Office Bldg ,
Albany , New York 12235
Attention : Mr .. - Theodore Berns , Counsel
Re : Opinion with Respect to Real Property Tax Law ,
Section 485 -b . Business Investment Exemption
Gentlemen :
I am enclosing a letter which I wrote . to Mr . Henry Wyluda
of the New York State Bdard of Equalization and Assessment .
I wrote directly to Mr . Wyluda because 2 was informed that Mr .
'McGratj� ,Counsel , -was not available . Mr . Wyluda was extremely
busy and was able to discuss the matter briefly with me on the
telephone .
As I interpret his comment. , he felt certain that the
exemption claimed by .Section 485 -b did not exempt the tax -
payer from any special benefit assessments for water and
sewer and the like nor from the- payment of water rents , water
rates or water. use charges , however defined , or from the payment
of sewer rents , sewer rates or sewer use charges , however defined .
I would have no problem with respect to understanding the
Section if it ' were not for the use of the words " service charge " .
As defined in Subdivision 13 - a of Section 102 , " service charge "
means a charge other than a special ad valorem or special
assessment . imposed . upon real property for certain improvements
described in said Subdivision and in Section 490 of the Real
Property Tax Law . A strict interpretation of this Subdivision
might be that " service - charge " includes any charge . made for the
use of water or. the use of sewer which is generally referred to
as ' a water rent or water rate or water use charge or sewer
rent , sewer rate or sewer use charge . - I cannot conceive that
Section 485 -b was intended to exempt the taxpayer from paying
such charges .
t
r
NYS Department of Audit & Control
February . 10 , 1977
Page 2
However , the bulk of revenue raised by the Town of Ithaca
consists of sewer and water benefit assessments and charges for
the use of water and sewer , however defined , whether as rents ,
rates or use charges . The latter are used in the first instance
for the payment of operation . and maintenance and the balance , if
any , is used to reduce. the -capital costs ( i . e . , payment of bond
indebtedness ) . Thus , clarity in this matter is - of great importance
to the Town of Ithaca .
I am aware of Section 400 , Section 420 , Section 498 , and
Chapter 98 of the Laws of. 1976 . I , therefore , request your
opinion that water benefit assessments , sewer . benefit assessments , and
water and sewer use charges - are not exempt from assessment , levy
and collection pursuant to the terms of Section 485 -b of the
Real Property Tax Law .
I apologize if I am asking you to give me an opinion . in
writing of something which may be so obvious to others , but
I think you will agree with me that the words " service charge "
as used in Section 400 , 420 , 498 and in Section 120 Subdivision
13-a can create some confusion .
I would be extremely grateful to you if it would be
possible to have your opinion prior to March 4 so I can present
it at the March . 7 meeting of the Town Board . . If the Town Board
is to repeal the exemption or reduce the exemption , it cannot
act much later than that date .
If - I-
can be- of - any assistance to you over the telephone ,
please call me . - Again , please accept my sincere apologies
for forcing this matter on you .
Best personal regards .
Yours very truly ,
James V . Buyoucos
JVB/jkl
. Enclosures
Town Board Minutes - 7 - February 14 , 1977
did not favor the exemption ,* she saw it as competition for the
businesses we already have in the Town ; there are already empty
commercial businesses . Councilman Powers did not see the exemption
as enough to have an impact . Councilwoman Valentino said she agreed
with Councilwoman Raffensperger . She felt the small homeowner is
penalized for improving his property . Further , she is against the
exemption since it is only a " token " . Councilman Powers said the
exemption could really only affect businesses already in Ithaca ; he
could not imagine anyone coming from the outside to the Town of
Ithaca based on the " token " advantage of the proposed exemption .
No other persons wishing to be heard , the Deputy Supervisor
closed the hearing .
In view of the foregoing opinions expressed and the ambigu-
ities in the law with respect to water use , water and sewer benefit
charges , and surcharges , it was agreed that the matter would be
tabled until March 1 , 1977 when the Board will meet again , and come
to a decision . In the meantime , the Town Attorney will continue to
look into the matter with respect to whether the exemption applies
to water use , water and sewer benefit charges , and surcharges . ( The
assumption for the moment is that it does not
REPORTS OF TOWN OFFICIALS
Town Engineer . Mr . Fabbroni reported that in January one
building permit was issued , to the Depot Restaurant , for $ 60 , 000 .
6 Fabbroni reported that the construction of the highway
barn is proceeding on schedule . The building was delivered last
week and erection is expected by the end of this week or the begin -
ning of next week . Target date for completion is April 14 .
Mr . Fabbroni reported on the status of the five - area sewer
project ; that the Toxin is tied into the Parch 15 deadline for sub -
mission of steps I . II , and III for the EPA work . Step I is the
Facility Plan , Step II is design and preparation of specifications ,
and Step III is application for construction grant . Public hearings
on this matter are scheduled for March 8 , 1977 . The City of Ithaca
has basically agreed to approve the extensions as an added load on
their plant , so long as a statement is received from DEC that DEC
will not upgrade the requirements that the City of Ithaca has for
operation of its plant ( that is , interim , until they upgrade their
sewage treatment plant ) . An agreement must be struck between the
Town and City of Ithaca before March 15 for sewer maintenance . This
does not appear to be a big problem at this time , : on an interim "
basis . It is expected that the Town will get 750 of the construction
and engineering costs from DEC . Mr . Fabbroni said he is continuing
work on getting easements and expects he will have them all by
March 1 .
Mr . , Fabbroni illustrated with maps the six alternatives
being considered for Rt . 96 . He recoimr►ended a combination of
alternatives 2 and 3 as having the least harmful effects on exist -
ing properties ; further , it would eliminate a mile of roadway con-
struction ; and provides direct access to the new hospital . Council -
man Desch suggested there might be some noise problems on alterna -
tives 1 , 2 and 3 . ?fir . Fabbroni said if they must go north , alterna-
tive 4 would seem to be feasible . He noted there is going to be
a public hearing on this matter on February 17 and he urged as many
of the Board members to attend as possible , and make their feelings
known . Councilman Desch agreed as many Board members as possible
should attend , form an opinion after the meeting , and while the
hearing is still open the Board should make a recommendation .
17
Town Board Minutes - S - February 14 , 1977
Town Highway Superintendent . No report at this time .
Acting Planning Board Chairwoman ( Liese Bronfenbrenner ) .
No report at this time .
WEST DILL CONTRACT WITH CITY OF ITH2CA
Councilman Desch distributed to Board members draft of
proposed contract with City of Ithaca for water services in certain
areas of the Town of Ithaca ( as approved by negotiators January 27 ,
1977 ) . The areas in question are those presently served by Butter -
milk Falls Water District , and all of the Town of Ithaca outside of
the City west of Inlet Creek and Cayuga Lake . Councilman Desch
asked the Board members to study the proposal carefully and be pre -
pare to make a decision on this at the P'iarch 1st meeting .
TV CABLE C01111ISSION
Councilwoman Valentino distributed draft of TV Cable
Commission intermunicipal agreement . She asked the Board members
to study it carefully and said she would appreciate comment on it .
There will be another meeting of the Commi aion shortly . She noted
that Mr . Cerracche had sent a formal objection on this matter to
the New York State Cable Commission . There should be considerable
debate on this matter .
LOCAL LAW ON BUP14ING IN THE T OW1.7 OV I THACA
Councilwoman Valentino referred to letter from Fire Chief
Weaver which urges that the Town of Ithaca adopt a local law with
regard to burning of trash or refuse in the Town of Ithaca . It was
agreed to make this an agenda item for the meeting of March 7 , 1977 .
BOLTON POINT 153ARRIO S
Notion by Councilman Jesche seconded by Councilwoman Valentino ,
RESOLVED , that the Bolton 1Doint warrants dated February 14 , 1977 ,
after review by the Town Board , and upon recommendation by the
Southern Cayuga Take Intermunicipal Water Commission that they are
in order for payment , are hereby approved in the amount of $ 40 , 760 . 49
( Operation and Haintenance Account ) and $ 500 . 00 ( Construction
Account ) .
Unanimously carried .
TOTIN OF ITHACA WARRANTS
le-lotion by Councilman Desch * seconded by Councilman Del Rosso ,
RESOLVED , that Town of Ithaca warrants dated February 14 , 1977 in
thea following amounts are hereby approved :
General Fund 16FOOS . 22
Highway Fund 14 , 051 . 93
Water and Sewer Fund 141 , 320 . 09
Unanimously carried .
Town Board Minutes - 9 ' - February 14 , 1977
CO MMUNICATIONS
Councilwoman Raffensperger read letter dates? February 4 ,
1977 from Elmer S . Phillips , 131 Pine Tree Road , addressed to the
Planning Board and Town Board of the Town of Ithaca . Mr . Phillips
in his letter refers to an article in the Ithaca Journal of January
22 , 1977 which pays high tribute to Barbara Holcomb for her many
hours directing the planning activities of the Tolvn of Ithaca . ?±Rr .
Phillips noted that the high tribute is rightly paid to Mrs . I1401comb .
He objected , however , that the article appears to have described
the Town of Ithaca zoning ordinance as to outdated " and " restrictive " .
I- r . Phillips letter and comments are on file in the Town office .
ADJOUP.NrIENT
-lotion by Councilman Powersp seconded by Councilwoman Valentino ,
RESOLVED , that there be°ing no further business to come before the
meeting , it is hereby duly adjourned to iv-warch 1 , 1977 , at 5 . 15 p . m .
Unanimously carried .
The meeting adjourned at 8 : 35 p . m .
c
Edward T , . Bergen
Town Clerk