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HomeMy WebLinkAboutTB Minutes 1977-03-01 ! 9 - TOT^1!1 OF ITHACA ADJOURNED T011N BOARD I?EETIPIG Plarch 1 , 1977 The regular Town Board meeting of February 14 , 1977 was adjourned to this date . The adjourned meeting of said Town Board was held in the Town of Ithaca Town Ball ( second floor ) , 126 Last Seneca Street , - Ithaca , New York ,, at 5 ° 15 p . m . There wean PRESENToo Walter Jo Schwan , Supervisor Andrew T1e McElwee , Councilman Noel Desch , Councilman Victor Del Rosso , Councilman Robert N . Powers , Councilman Shirley Raffensperger , Councilwoman ALSO PRESENT ° James V . Buyoucos , ToTrni Attorney Lawrence Po Fabbroni , Town Engineer Representatives of the Tedia ( Alan Goodman , Ithaca Journal John Jarrett , WTIRO Jennifer Romm , 1- ICU Paul Brook , 6•]VBR ) ABSENT . Catherine Valentino , Councilwoman Supervisor Schwan declared the adjourned sleeting of the Town Board of the Town of Ithaca duly open at 59. 22 p . m . ACTION UITH RESPECT TO BUSINESS , COr1P1ERCIATi ANID INDUSTRIAL REAL PROPERTY TAX EXE11PTION - - SECTION 4485 -h , REAL PROPERTY TAY LA.111 A Public Hearing was held by the Town Board on February 14 , 1977 on the matter of the State law which provides a 50 % reduction in assessraent on business! , commercial and industrial real property on construction after January 1 , 1975 ( $ 10 , 000 or more ) . This 50'%, reduction declines at the, rate of 5 % per year over a 10 ®year perioodo T?ro Buyoucos presented a Memorandun on this matter which Ne had prepared on February 24 , 1977 , together with attachments of the . Real Property Tax Law relating to Section 498 - ® Service Charges , and its amendments , and his letter to EIro Theodore Berns , Counsel , State Department of Audit and Control , dated February 10 , 1977 , and his letter to l,Lro Henry Wyluda , New York State Board of Equalization and Assessment , dated January 19 , 1977 . This Memorandum is incor - porated into these Minutes together with its attachments is a part "c � �.zireof o Caro Buyoucos described in great detail the work involved in a.L riving at the text of the r-iemorandun and particularly described his findings so far as to the question of the inclusion in the 50A :- 4dsess� ent reduction of `"pater and sewer use charges or their non- Inclusion in such reduction . 1ro Buyoucos stated that he telephoned the Chief Counsel in t-%0 it and Control and they put somebody on it ir.Lned iately o They said that he (P?ro Buyoucos ) had raised a valid point as to whether water and sewer use charges had actually been intended to be includ - �d in the assessraent reduction on new construction . They allowed as how in the light of his ( 11ro Buyoucos ' ) ctuestions they were not now sure . , ? t appeared that the attorney in Albany had thought that service charges x,Tere exempted but now he was not sure . Mr . Buyoucos further stated that . he brought the matter to the Association of Towns meeting in New York City , held February 21 , 22 and 23 , 1977 and talked it over with several People and continued to raise mean ° ingful questions . ' Ire Buyoucos stated that Pro Ralph Bandel , an � o Town Board Minutes 2 ° march 1 , 1977 attorney in the Department of Audit and Control had caller? him Friday ( February 25 , 1977 ) o It was rlro Ba.ndel ° s opinion based on an opinion from the State Board of Equalization and Assessment that water and sewer use charges are not the kind of service charges t_la *' �,;,elre ex ° emoted . Mir . Buyoucos has requested that opinion in Buyoucos indicated that everyone that he talked to ?. �. ' ' _ r indicat- ed that this kind of service charges are not intended to be--, ' included as items which would be exempted from the pavment o n.+r ,o Buyoucos stated firmly that he cannot give such an opinion himself to the Tom Board because he does not know the intent of the Legislature They ( these various attorneys ) say it is so . Tiro Buyoucos pointed out an interesting thing ' - m these Service Charges in Section 498 have never been put into effect yet . The Leq. isla.t:;:re keeps ,postponing annually the effective date . The Act became effective in 1973 but has been postponed annually , the last effective date being April 1 , 1977 . Mt. Buvoucos stated that the implication of everybody is that if the Town does not adopt the law , water and sewer use charges are not exempt . Mro Buyoucos stated that he thinks that if the Town acts to a law suit and an industry refuses to pay - such charges it can be said that it was never intended that these were includedo The Tovm would say that . mire Buyoucos said that we do not have any " certainty `' options , but , the Board could , ( 1 ) take no action and ' Section �° 85 �-b goes into effect Ilay 1 , 1977 , ( 2 ) adopt a local law after it goes into effect , or ' ( 3 ) establish some other - basis ( reduce the reduction to 0 % or 1 % , ) Councilwoman Raffensperger noted that whatever is done is retroactive . The " law " takes effect on May 1 , 1977 , and is retro - active to January 1 , 19760 j Supervisor Schwan stated that he thought that the Town should let the Section take effect and take our chances with it ° m r2r > Buyoucos having apparently raised enough valid questions with the State people and also since the Town can amend or rescind it , Coun - cilman Desch agreed with Supervisor Schwan * Councilwoman Raffens - perger stated that she had expressed her objections at the last meet - .Ing and she did so again . Councilman Powers stated that he would :c eccaa end reducing the exemption to 0 or 1 thus allowing the Town Fzkore options Councilman Del Rosso posed the following question .o If the " c= pit we're to take no action thereby , in effect , adopting the State =a,,� �� 1 _7 ating the 50 % reduction OR if the Town were to adopt its own local tav allowing the 50 % reduction - ° is there anything that pre ° rc 7i '' :: �.° Town from rescinding such reduction at a later date ? I:e Cc)rt1 ylAed and asked - ° suppose they ( the Audit and Control counsel , cE ,%or the State Board of Equalization counsel ) decide . that water ceT;ier- use charges are exempt and the Town should decide that t si y do not approve of that ruling or like it ° ° could the Town Buyouc cz . round it difficult to pre : eilt such a firm :i . z , ,gin based on the ambiguities he had found so faro n, r o Buyoucos c -t) % that he is looking at the Real property Tax Law , Section 498 famended ) which deals with service charges , and read from same ( such I. ection 493 ( amended ) is a part of the attachments to the Minutes of Th . s lleeting ) e " Index to Hotes - 19 Computation of charges * A1 ° thou, h the literal wording of the definition of " service charge " _a subdivision 13 ° a of section 101 would appear to include any charge other than a special ad valorem levy or special assessment imposed by or on behalf of a county , city , town or village to defray costs of sanitation and eater supply systems , the way in which the service charge is computed is completely inconsistent with any construction other than that only a proportionate part of the General tax levy and sanitation ar�d water supply costs payable from the tax levy were in - tended to be covered , 2 Opo Counsel SoF , EaA. e No . 320 " Town Board Minutes - 3 - March 1 , 1977 Tara Buyoucos stated that pursuant to Subdivision 7 of Section 485 -b , a town may , by local law , reduce the percentage of exemption otherwise allowed ° Mr . Del Rosso pointed out Section 498 , referred to above , " Index to Notes - 2e Liability of Staten The New York State Thrum way and all other state agencies , as well as the stat•. - awe liable for sewer and water rents based on actual use of cx facile ties , such rents are not taxes . 2 Op . Counsel 1:10 0 32o " Mr . Buyoucos commented that he had referred to this section and also sections 400 , 420 and 120 in his letters to Audit and Control and the State Board in his request for clarification . Councilman McElwee referred to the main text of Section 498 Service Charges ( a ) " Any service charge to which any real property may be subject as provided in section four hundred or section four hundred twenty of this chapter shall be imposed at a rate which shall be a percentage of ` the rate of tax imposed upon real property for which no exemption is allowed . Such percentage shall be coM - puted as provided in subdivision ( c ) of this section . " kro Buyoucos commented that nobody knows what that section means . Councilman Del Rosso maintained that his thinking is opposite to Councilman Powers ' . It would be his ( Del Rosso ° s ) opinion to give the exemption and if water ( anal sewer ) rents are subject to the reduction , then we could rescind it . He asked again if the Town can do this ? 14ro Buyoucos stated that he will not tell him an answer to that without awaiting Audit and Control . He re ° peated that a locality may reduce it ( the exemption ) , as he quoted it before . Councilman Desch questioned the significance of the " P-larch 1st " date that has been referred to extensively . Mr . Buyoucos ex%- ' plained that that particular date refers to the School District dead - line having to do with their taxing structure and how it relates to the City ' s . He stated that the Town is not bound to that action date , however , 45 days are required prior to the May 1 , 1977 , ef - fective date of the adoption of 485 -be He suggested , though , that March 7 , 1977 , the next regular Town Board meeting would be time enough to deal with this question , but that any lengthy postpone - ment would create time problems . There followed a lengthy discussion of what direction the terms of a local law relative to business , commercial and industrial real property tax exemption might take . Councilwoman Raffensperger was hopeful that T?ro Buyoucos c� ,-� ald come closer to the , answers to the many questions he has raised .nd. that the Board has raised by r2arch 7th . She noted that that give enough time . Councilman Powers asked Mr . Buyoucos about the To*sm writing _ e c�tm local law allowing the 50 % exemption and then changing it , 1_ .EVT r -co 0 % or whatever . He asked if the Town could write a local 1kL.w at 50 ,12 periods He asked if the Town decides it wants 0 % re - 'd• , tion is that a local law? Mr . Buyoucos said Yes . Mr . Powers if a 30o reduction is a local law? Tire Buyoucos said Yese �..ounci. lman Powers continued and stated that if the Tom Board ag1.1 ees uith the spirit of this whole thing ( an exemption ) the o—%dTn can so indicate by adopting a local law setting the reduction at 501 ; 49o , 0 % , 00 , or whatever may be decided . " 2r e Buyoucos stated that the Torn may most cal7tainl. y adopt, z local laT;.? in this regard and , further , that a town may by local law reduce the percentage and , further , that this law does not say that a municipality cannot pass a local law next near having let At ride through this year. . Town Board Minutes 4 Plarch 1 , 1977 Councilwoman Raffensperger repeated that the Town could re - duce it to 0 % as this law is now set and then next year repeal it and put the reduction at445 % . Mr . Buyoucos agreed . Councilman Powers repeated his feeling . that the T. otan genet ° ally has more authority or capability to modify a ' local lzi- i than a state law . Mr . Buyoucosi stated that municipalities k,�iv : authority to modify other laws to some extent . ( Councilman Desch left the meeting at this point , 5x50 p : mo for another appointment . ) Supervisor Schwan stated that it was his suggestion that the Town of Ithaca Tdwn Board leave the Real Property Tax Law Section 485 -b , Business investment Exemption , on the table as it is * Council-° woman Raffensperger and °Councilman Powers expressed their disagree - ment because of the legal questions involved . For the record it should be noted that the Town Attorney presented the law as he saw it and in so doing , referred to his Memorandum of February 24 , 19770 attached hereto . He indicated that according to , the people in Albany , obviously the intention was not to include water and sewer charges in the definition of a ser - vice charge and that he ' agrees with that , but that the attorneys in Albany should so state to the Town Board by opinion and not him ( Buyoucos ) o The Town Attorney indicated that Audit and Control has agreed over the telephone that they mill give an opinion to the effect that the words G9service charges " are not intended to include water and sewer use chargeso _< They agree % that the definition of the service charge in the Real Property . Tax Law would seem to include I water and sewer use ; charges BUT that that was . not the intention of the legislatures Further ; the ore $ entation of the Town Attorney indicated that if a . reduction of the exemption were adopted , the law could be repealed and he also 'said that he saw nothing in the law which said that once Section 485 -b has been adopted the local municipality could not thereafter lower the exemption , but that he felt that the legislation was sloppily written on this point and he could not outguess a court . Motion by Councilwoman Raffenspergera seconded by Councilman Powers , P23OLVED , that with respect to Real Property Tax Law Section 485 -b , Business Investment Exemption , the Town Board of the Town of Ithaca hel° eby reduces the exemption to 0 % . Councilman Del Rosso formed a questions if this Motion no ses ana the Town Attorney finds out that the mater and sewer use rges are not exempt , the Town Board could rescind it and pass it _ .-.n next year at 45 % e A roll call vote was taken on the Motion with the following a1t � Councilwoman Raffensperger , voting Aye Councilman Powers , voting Aye Councilman Del Rosso , voting Aye Supervisor Schwan , voting May Counci. .lnan UacElwee , voting May C:�)uncllrjaan Desch ( having returned to the Meeting for prese`itation of the motion by Councilwoman Faffensperger ) , voting Nay SUPOE Vi. srr Schwan declared the Potion stalled by virtue -AL' a tie votao The resolution does not take effect . Councilor-air Poc� �rs stated that he would agree with this proposal if it were at , say , .490 so it is a local law on which the Town has a better handle . � 3 Town Hoard Minutes - 5 - March 1 , 1977 fir . Buyoucos commented that if the Board follows what. Councilwoman Raffensperger says then the Board could rescind it . Councilman Powers stated that he does not want to see the poople get stuck for water and sewer use charges thatv <r47ou1d not be realized ° Supervisor Schwan pointed out that the Town >-sowy has two industrial districts , National Cash Register Company anw�' �d�anc' ini acid Sons , Inc o I.4r . Buyoucos said that he should have a %irritt,erz oainion from Mr . Dandel on the 7th of march and the matter can be considered for action then . Supervisor Schwan directed that this matter be placed on the Agenda for the Town Board meeting of lurch 7 , 19770 CONTRACT WITH CITY OF ITHACA FOR WATER SERVICES IN CERTAIN AREAS OF THE TOWN OF ITHAC.A In the matter of the ELEIVIENTS OF PROPOSED- -CONTRACT BETTAIEEfl CITY MID Mv.-M FOR WATER SEPVICE' S IN CERTAIN AREAS OF "THE 4TOTTH OF ITHACA (AS APPROVED BY ?NEGOTIATORS J1��TUARY 27r 1977 ) °° - Areas to be Served ( 1 ) The area presently served by Buttermilk Falls Water =District . ( 2 ) All of the Town of Ithaca outside of the City west of Inlet Creek and Cayuga Lake , the following motion was presented by Councilman McElciee and seconded by Supervisor. Schwan RESOLVED , that the Town Board of the Town of Ithaca approve and hereby does approv & the elements of proposed contract. between City and Town for water ' services in certain areas of the Town of Ithaca. By way of :discussion , it was agreed that " Oakdale Lane " should. -probably be " Oakwood Lane ",; This question will be clarified by the attorneys when the Contract is pienared P�thare being no °fur" tnet. disc:ussion. , the Motion wa :. - u-t; tp: vote , us follows Supervisor Schwan , voting Aye . Councilman Powers , voting Aye . Councilman McElwee ; voting Aye . Councilman Del Rosso , voting Aveo Councilman Desch , voting Aye . Councilwoman Raffensperger , voting Aye . Nay e None The motion was declared to be carried unanimously . UJK. 3' USSION OF ESTABLISMIMTT OF A POLICY WITH PRiSPECT TO PROPERTIES HAVIItM APARTMENTS Mr . Buyoucos presented a Draft of a proposed Local Law in re assessment exemptions , such law Proposed to be known as " Refund. s . Sewer and Zlater Benefit Assessments in Certain Cases " , dated T.tarch 1 , 1977 . T •. .I s prc;?Osed local law is hereby made a part of these minutes . Pir . Buyoucos commented briefly on the proposed local law that he had pr �? �)a.red . He noted that Councilman Desch had said that he did not 1.0 change the number of units on the computer and that. at the committee 'meeting it was decided that any sucf: local law applies to a oize - ram ly house that has an apartment in it . he � y ELf?-1ENTS OF PRO' - OFD CONTRACT BETWEEN CITY JILND TO[,^; FOR WATER SERVICES - IN CERTAIN AREAS 0' THE TOWN OF ITHACA (AS APPROVED BY NEGOTIATORS JANUARY 27 , 1977 ) Areas To Be Seri * A 1 ) The area : resently served by Buttermilk Falls Water District , 2 ) All of t} Town of Ithaca outside of the City west of Inlet Creek and Cayu [ : & Lake . Basis of Service Water to be furnished at the City line to existing mains on old Spencer Road , Floral Avenue , Elm Street , Haller Boulevard , and Trumansburg Road up to and including No . 1137 Trumansburg Road . The annual maximum amount of water to be served at each of these locations shall not exceed 110 % of the amount served during 1975 . The peak demand at any of these locations shall not exceed a rate greater than 150% of the average annual demand rate . Water to be furnished to the Trumansburg Road district beyond No . 1137 Trumansburg Road through a master • meter at the Cliff Street pump station . The average annual daily demand at this location shall not exceed 27 , 000 cu . ft . per day . Maximum daily demand shall not exceed 40 , 000 cu . ft . per day , except that fire flow replenishment may be as high as 55 cu . , ft . per minute for a j period not to exceed 24 hours . The Town may not increase the operating height of the "hospital tank" , nor may it decrease the size of the force main connecting the hospital tank - with the , Cliff Street pump station . The City may continue to take supply from the Trumansburg district force main for the Oakdale Lane and Warren Place area , and will reduce the Trumansburg Road metering by an amount equal to the total meter reading in this latter area . The City will pay the electric costs at the Cliff Street pump station in proportion to the quantity of water used in the Oakdale Lane and Warren Place area . - 2 The static ; _ essure at each of these points of service will remain unchanged from the stati , pressure available at the present time . Term of Contra t The contrac will be for an indeterminate period . After the third year either party w: : 1 have the right to terminate on five-year notice . The Town will pay the City gi . ..rterly for ° the bulk amount of water delivered at 1 . 5 times the City rate . Thy - :e will be a minimum quarterly charge of one million cubic feet . Should the ToFn . require greater amounts of water than indicated under Basis of Service , the Tc.wn and City will enter into a further contract providing for the Town to pay ca} l :: tal costs of improvements within the City to the extent that they are necest - ary to meet the increased demand . In areas not served by a master meter , the City may at its option ' and expense , install a master meter at the point of interconnection , and this master meter then becomes the basis of payment by the Town to ; the City . The City ' s Earvice under this contract shall be limited to the serving of potable water in the amounts and at the pressures indicated . Metering , . billing , and other services such as line , valve , and hydrant service incidental to supplying water to Town customers will be handled by the Town . The Town will supply meter data to the City without charge so that the City may continue billing for sewer under existing sewer contracts . In the event the City joins IWC , this contract will terminate . Effective Date I When this agreement hat been approved by the Town Board of the Town of Ithaca , and the Board of Public Works of the City of Ithaca , it will become effective i retroactive to January 1 , 1977 , and will supersede all existing contracts between the City of Ithaca and the Town of Ithaca for the service of potable water to - i the areas mentioned above . The Town will pay the City quarterly for water used in . the areas above . The City and Town will adjust their billing under the terms of this contract yearly as .I of January 1 . Town Board Minutes - 6 I3arch 1 , 1977 cited , for example , that the tax bills go out in January on which a single family home shows two units within it . This proposed law would say that if that apartment is occupied by a relative ( defined ) and the owner and resident does not receive any rent , then the own- er may apply for a refund of the special assessment attributed to that extra apartment unit . Application must be made by Ik ?.arch lst . He pointed out that the status date is January lst anc ,.larch lst is the application date . The owner must sign a paper saying that as of March lst he is not receiving rents . The Board members wished to study the draft prepared by Mr . Buyoucos and directed that this matter be placed on the Agenda for the I4arch 7 , 1977 meeting to schedule a public hearing . THREE BOND MITICIPATION NOTE RENEWALS SECOND SOUTH FILL TIATER NOTE ;# 1 , SECOND SOUTH HILL WATER NOTE # 21 CODDIMGTON ROAD WATER EXTENSION Supervisor Schwan advised the Board that the three Bond Anticipation Note Renewals ( renewal date march 3 , 1977 ) , as noted above , for three water, and sewer systems construction in the Town of Ithaca at 5 . 70 % interest need to be executed by him on behalf of the Town of Ithaca . lie requested that the Board authorize him to Proceed with such renewals at this new interest rate and , further , that the Board authorize him to take actions as necessary with res - pect to such ren6walsol Therefore , the Board acted as follows . Motion by Councilman n?CElweec seconded by Councilman Powers , RESOLVED , that Bond Anticipation Notes of the Town of Ithaca , here tofore executed by the Town of Ithaca , in the amount of $ 439 , 000 . 00 pursuant to provisions of resolutions authorizing the construction of water systems to serve Second South Hill Water District ( Note ## 1 ) , Second South Hill Water District (Note ## 2 ) , and Coddington Road Water District Extension , all said districts being in Tompkins County , shall be renewed at 5 . 70 % interest , it being noted that $ 11 , 000 . 00 has been paid for principal and $ 30 , 730 . 00 for interest in connection with current renewals , and the Supervisor is hereby authorized to execute '' such renewals and such other instruments and to take such other steps as may be legally required to effect such renewals . Supervisor Schwan , voting Aye . Councilwoman Raf .fensperger , voting Aye . Councilman Desch , voting Aye . Councilman Powers , voting Aye . Councilman IklcElwee , voting Aye . Councilman Del Rosso , voting Aye . INTay - None . The Motion was declared to be carried unanimously . FIPIAL PAYMENT TO SOVOCOOL , ATTORNEY FOR SVEA COMPTON AND LUCELIA B . COMPTON OF WATER MID SEWER CFARGES Supervisor Schwan reported that Attorney L?oger Sovocool , inn connection with the settlement on the Compton Matter , has requestedc? final payment of the eater and sewer charges - - $ 5 , 000 . 00 being the amount out :: -candina . Potion by Councilman McElweer seconded by Councilman Powers , FZESOLVED , that the final payment of water and sewer charges on the settlement of the Compton Matter , in the amount of $ 50000 . 00 be made to Roger Sovocool as Attorney for Svea Compton and Lucelia B . Compton . V Town Board Minutes o 7 March 1 , 1977 A roll call vote was taken which resulted as folloxas ° Supervisor Schwan , voting Aye . Councilwoman , Raffensperger , voting Aye . Councilman Powers , voting Aye . Councilman Desch , voting Aye . Councilman McElwee , voting Aye . Councilman Del Rosso , voting Aye . Nay _ done The Motion was declared. to be carried unanimously . FIVE SEDER EXTENSIONS Mr . Fabbroni distributed to the Board r?em ers several pro - posed resolutions in connection with the realiirements for impler!vnt � ing the five sewer extensions , for the Board members ' consideration . This matter will be discussed further at the March 7th Boar=d meeting ROUTE 96 RE- LOCATION Councilwoman Raffensperger said that she would like to have the Route 96 relocation question on the Agenda for - the March 7th Town Board meeting . She stated that she thinks the Town ought to be saying something about where it goes in the Town . Councilman Powers wondered if such a discussion should be a separate meeting . °axe Fabbroni stated that a separate meeting might not be a bad idea . There followed a discussion of possible meeting dates for the Town Board . It was noted that the ' Consensus Committee " meets on the 23rd of �ilarcho It was decided that the Town Board will hold a public meet- ing on the Route 96 terminus in the Tocm on Thursday , March 17 , 1977 ° The Town Board directed that a box advertisement he placed in the Ithaca Journal announcing this meeting . JJI ? 1 ME ° T ING WITH TOTolAq PLANMII'1G 'BOARD - 1.1ARC:3 15 , 1977 There was a brief discussion of the Planning Board meeting,to be held on March 15th to which the Town Board members have been invited ° The Town Board members were pleased to participate in this meeting .AT)J0UR v lE1=1T The meeting was duly adjourned at 6m. 20 p . m . �J�e6 Z/ Mancy M > Fuller , Deputy Town Clerk . l Draft - 3 /1 / 77 TOWN OF ITHACA ASSESSMENT EXEMPTION This law shall be known as : " REFUNDS , SEWER AND WATER BENEFIT ASSESSMENTS IN CERTAIN CASES . " Section 1 . gFindinas and- Purpose . \ A method of raising funds for the payment of Town water and sewer improvements includes the levying of sewer and water benefit assessments according to the number of dwelling units in a structure , An apartment in a one - family home is deemed to be a unit . However , there are a few dwelling structures in the Town in which the main portion of the dwelling and the apartment unit are occupied by members of the same family . It is the intention of this law to make an equitable adjustment in the assessment of such benefit charges where such dwelling unit is occupied by members of the same family as herein defined . Section 2 , When ( i ) a one - family dwelling structure which is used exclusively for residential purposes contains _a separate dwelling unit or apartment which is deemed a separate unit for the purposes of levying special benefit assessments for Town water and sewer improvements , - and ( ii ) such apartment is occupied by one or• more persons related to the occupants of the main part of the dwelling structure as parent , brother , sister , child , grandchild , uncle , aunt , cousin of the first degree , or the spouse thereof , and ( iii ) no income is received from the occupants of the apartment , as rent or otherwise , for the use thereof , and ( iv ) the dwelling structure is owned by one or more of the occupants of such structure , then any such special benefit I assessment levied for the apartment • as a separate unit shall be I , I • v ;4 I� Page 2 1 refunded in accordance with the following provisions : Ao At any time after payment of the Town and County tax bill issued in January of each _year ., but prior to March 1 of such year , the owner of such dwelling may apply for refund of the amount of the special benefit assessment levied because of a separate unit or apartment in such dwelling . B . Such application , duly executed and verified , by I the owner shall contain a statement that as of January 1 of that year and as of the date of such application , was and is occupied as hereinabove stated and shall contain such other statements as are deemed necessary to determine eligibility of the applicant for such refund , C . The Town Clerk shall promptly deliver such application to the Town Building Inspector ( or other person designated for such purpose ) who shall promptly investigate and submit his report to the Town Board , D . If the Town Board shall approve such application it shall direct the Town Clerk to refund the amount , with nov ` . interest , equivalent to the special benefit assessment attributed to such apartment or separate unit . No such refund shall be delivered to the owner unless he signs a receipt which may include a statement that there has been no change in status of the use of , or the income derived from , the apartment • F . Any application for such refunjbv an owner eligible therefor must be made annually and any such eligibility shall ' cease as of the end of any one year . F . If , after such refund is received , ( i ) such apartment is occupied by someone other than a person related to the owner i • Page 3 as described in Section 2 ( ii ) , above , or ( ii ) rent or other income is received by the owner from the occupant of the apartment for the use thereof , such ov,%Yner is obligated , within A 30 days thereafter , to notify the Town Clerk of the change in status of the apartment and shall promptly pay to the Town Clerk the special benefit assessment previously refunded to him . ( 1 ) If the owner fails to pay to the Town within 30 days after written notice by the Town Clerk , the amount of - the refund he previously received , ( i ) the Town Board -- mav authorize the collection , by civil action , of such amount due together with a penalty of ten percent ( 10a ) of the amount due , with interest at 8 - 1 /2 % per annum or may enforce the collection of the aforesaid sums in the same manner as any special benefit assessment or Town tax .by including the same in the Town tax bill . G . Any person who makes a false statement under any provisions of this law or fails to notify the Town of any change as required by this subdivision , shall be subject to criminal prosecution for perjury pursuant to the provisions of the Penal Law of the State of New York , H . The Town shall have the right , on five days ' notice , to examine the owner and his records , and to enter upon and in - spect the premises , and to inquire into the use and rental status of the apartment , I . This law shall apply also to any refunds which may have been made for the year 1977 prior to the effective date of this law . J . This law shall take effect immediately .