HomeMy WebLinkAboutLL#2 of 2016 Update Receiver of Taxes PaymentTOWN OF LANSING, TOMPKINS COUNTY, NEW YORK
LOCAL LAW NUMBER 2 OF 2016
Local Law Updating Payment Times and Dates for Receiver
of Taxes and Assessments per Town Law §§ 27, 37 and 64
SECTION 1: HISTORY – For over 10 years the Town has been examining its
personnel manuals, pay scales, personnel policies, and civil service and public officer job
duties and descriptions. In 2014 and 2015 a formal personnel committee was created to
undertake some of this work, and in 2016 certain recurring discrepancies were identified
relative to the relationship between the Town Clerk and Receiver of Taxes and
Assessments (the “Receiver of Taxes”) positions, including timing issues relative to
salaries and wages and their relation to calendar versus tax years and when wages are or
should be paid. This local law is thus adopted as a remedial local law to address this
recurring problem and, like other laws and the New York State Labor Law, have
remuneration paid in juxtaposition relative to the actual performance of labor and
services for the Receiver of Taxes, Town Law § 20.
SECTION 2: APPLICATION AND EFFECT - This local law shall apply to the
salary and perquisites applicable to the Receiver of Taxes position for 2016, and for each
subsequent year until this local law be repealed, superseded or amended. Nothing herein
otherwise changes the duties of the Receiver of Taxes, nor the power of the Town Board
to appoint such public officer, including per Town Law §§ 20 and 37.
SECTION 3: SALARY AND PAYMENT – This local law shall not alter, increase,
or decrease the salary paid to the Receiver of Taxes, but only the dates upon which
payment are made. The salary set forth in the adopted Town budget for 2016, and for
each subsequent year, shall be paid in equal amounts every two weeks, on the dates of
the Town’s regular payroll processing and payment date(s), with the said salary being
first payable January 1, annually, and to be paid in full by April 15, annually. Any amount
of shortfall occurring from any change in payroll dates, dates of payment, or any
averaging for payments or other causes, shall be rectified by the balance of such salary
being annually paid on the first regular payday occurring upon or after April 15,
annually, regardless of the fact that the office may be held for the calendar year. Under
no circumstances may any amount be paid in advance, or for work or services not yet
completed, including per the requirements of the New York State Constitution at Article
VIII, § 1; nor may any final payment(s) be made before the date the tax warrant, as
collected, is lawfully delivered and a receipt for the same duly obtained and filed, as
required by law.
SECTION 4: This Local Law shall take effect immediately.