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HomeMy WebLinkAbout1957_08_19 Town Board Minutes MINUTES OF A SPECIAL MEETING OF THE TOWN BOARD OF THE TOWN OF MAMARONECK, HELD AUGUST 19, 1957, IN THE COUNCIL ROOM OF THE WEAVER STREET FIREHOUSE, WEAVER STREET, TOWN OF MAMARONECK. CALL TO ORDER The Supervisor called the meeting to order at 9:30 a.m. and the Clerk stated that this Special Meeting had been called at the request of the Supervisor with a written notice thereof mailed to each member of the Board two (2) days prior to the meeting. PRESENT: Supervisor Burchell Councilman Brush Councilman Santoro ABSENT: Councilman Kane Councilman Waterman ALSO PRESENT: Mr. Gronberg - Town Clerk Mr. Orsino - Comptroller Mr. Finson - Accountant Mrs. Brewer - Secretary COLLECTION OF SCHOOL TAXES The Supervisor explained that at the last regular meeting of the Board, a resolution had been adopted permitting the collection of school taxes for 1957 in two (2) equal installments of 5010 each with penalties on such partial payments in accordance with the Westchester County Administrative Code, as had been the practise in the Town of Mamaroneck since 1934. Since then, he continued, as a result of a survey made by the local newspaper, new facts had been presented regarding the statute enacted by the Legislature last April which permitted Towns the option of collecting school taxes in installment payments providing no in- stallment payment carry a penalty of less than 216. The Super- ' visor further stated that the new information to the effect that the necessity of the School Board's borrowing some $250, 000. would be eliminated if the due date for payment of the second in- stallment were changed from February lst to January 1st and that this plus other factors would cause the school tax rate to be increased only slightly, if at all, instead of in such amount as had been previously stated, caused him to feel that in the best interests of the public, the Board should review the situation in order to determine whether it wished to stand on its past resolu- tion or take other action. In response to the Supervisor's invitation to address the Board, Dr. T. James Ahern, Superintendent of Schools, stated that Mr. Robert Garlock, President of the Board of Education, would speak for him since he had been present at the pre- vious meeting. Mr. Garlock presented the following prepared statement: "After the meeting of this Board on August 7th, editorial statements appeared in The Daily Times to the effect that -- at the meeting I, on behalf of the Board of Education, had opposed the two-payment tax plan. Such statements re sult either from a misinterpretation of what I said or, perhaps, from an over-.abundance of editorial zeal. I thought I had expressed myself clearly at the August 7th meeting, but let me try again. Let me repeat what I said (and here I am quoting myself as accurately reported in the Times on August 8th): "If there is a strong community sentiment for the new system it should be considered. " At the August 7th meeting, I also pointed out - and I now repeat -- that a two-payment system will result in some increase in the school tax rate. If only a few people take advantage of a new plan, the increase would, of course, be smaller than it would be if a substantial number pay their tax in two installments. I have no sound basis for guessing just what the result would be. But the arithmetic of the matter is simple: to the extent that a two-payment system will (a) reduce our income from the investment of surplus funds, and (b) increase our expenditures by the cost of borrowing money -- to that extent a two-payment system must result in an increase in the school tax rate. I suggest again that if a two-payment plan is adopted and if the second installment is payable in January, the neces- sity for borrowing school funds would probably be elinin- ated. Finally, let me emphasize that the School Board does not, nor, it seems to me, could it properly oppose a two-payment or any other plan for the payment of the school tax. That is a matter for the taxpayers to decide and the only function of the School Board here is to present information. If, knowing that a new system will result in some increase in the tax rate, the people who foot the school bill still want it, the de- cision must be theirs and not that of the School Board or, with all due respect, that of the Daily Times." A detailed discussion of some length followed with Councilman Santoro stating that while he was definitely in favor of the adoption of any measure which would afford relief to the tax- payer, in this instance he still questioned the measure of re- lief which would be afforded outside of the "time" angle. Councilman Brush stated that he had read all of the articles in the paper and that he was convinced that the Board was do- ing the right thing in adopting this measure, even if only a few taxpayers would be helped. In response to questioning regarding implementation in the Tax Office, Comptroller Leo N. Orsino advised that although the bills were already printed and time would not permit reprinting, a notice explaining the new method of pay- ment and stating the new penalty schedule could be in- serted in each bill, and he further stated that the Tax Of- fice could handle the work entailed this year with a little more time and effort on the part of each employee. Whereupon, following a further statement by both Dr. Ahern and Mr. Garlock to the effect that if the taxpayer took advantage of the proposed two-payment system, it would be likely to cost him more money yet since the plan was permissive, it afforded him the opportunity to take advantage of it if he so desired, on motion by Councilman Santoro, seconded by Councilman Brush, it was unanimously RESOLVED that this Board hereby rescinds the resolution adopted on August 7, 1957, authorizing and empowering the Receiver of Taxes of the Town of Mamaroneck to ac- cept payment of School Taxes for 1957 in two installments pursuant to Section 96A of the Tax Law. Councilman Santoro then introduced the following resolution, stating that he was offering this resolution "because those who want to pay as usual aren't going to be hurt. The others will give the Council and the School Board an opportunity to find out the effect it will have." WHEREAS, Section 96A of the Tax Law as amended by Chapter 635 of the Session Law of 1957 empowers a Town Board in the County of Westchester by reso- lution to authorize the Receiver of Taxes to accept partial payments for or on account of taxes with pro vision for the reduction of penalties not below Zjo on installments subsequent to the first (1st) installment; NOW, THEREFORE, BE IT RESOLVED that pursuant to the provisions of Section 96A of the Tax Law as so amended, the Receiver of Taxes is hereby authorized and directed to accept from any taxpayer partial payments for or on account of the 1957 school tax in two (2) installments in the manner set forth below and to apply such installment payments on account of said school tax- 1) One-half of the 1957 school tax during the month of September, 1957; 2) The remaining one-half of the 1957 school tax during the month of January, 1958, - when such installment shall become due; and be it FURTHER RESOLVED that the Schedule of Penalties for the non-payment of the first (1st) and second (2nd) installments shall be as follows: If payment is made on: - First Installment During September No Penalty During October 2% During November 5% During December and January 71a During February and March 10% During April and to date of sale 12% Second Installment During January 2% During February and March 10% During April and to date of sale 12% and be it FURTHER RESOLVED that notwithstanding any provisions of this resolution; the Receiver of Taxes of the Town of Mamaroneck may accept the payment of the second (2nd) installment of school taxes at the option of the taxpayer during the months of October, November, and December with a penalty of 2%; — and be it FURTHER RESOLVED that notwithstanding any provisions of this resolution; the Receiver of Taxes of the Town of Mamaroneck may accept the payment of the total amount of school taxes at the option of the taxpayer during the month of September without penalty; and be it FURTHER RESOLVED that the acceptance of any such par- tial or installment payment of the 1957 school taxes for Union Free School District No. 1 in the Town of Mamaro- neck, and School District No. 2, Town of Scarsdale, New York, shall not be deemed to aff;.ect in any manner, any right of the Town of Mamaroneck under any general or special act, to enforce collection of the unpaid balances of such taxes as may remain due and owing to said Town, but rights and powers shall remain in full force and effect to enforce collection of the unpaid balance of such school taxes, together with interest, penalties, and other lawful charges, The foregoing resolution was moved by Councilman Santoro, seconded by Councilman Brush, and upon roll call, unanimously adopted. ADJOURNMENT There being no further business to come before the meeting, it was adjourned at 10;15 a,m, To, 7" Clem f � I