2006 New York Code - Transfer Of Functions From Units Of Local Government

 
    §  553.  Transfer  of  functions  from units of local government. 1. A
  petition or resolution for the adoption of an alternative form of county
  government, for the  modification  of  an  alternative  form  previously
  adopted  or  for  a change from one such form to another may provide for
  the transfer of any of the following functions,  powers  and  duties  of
  units  of  local  government within the county to the county or from one
  kind of unit of local government within the county to another:
    (a) From the towns to the county:
    (1) Assessment of property.
    (2) Collection of taxes and special assessments.
    (3) Maintenance and construction of town highways and bridges.
    (b) From the villages to the county:
    (1) Assessment of property.
    (2) Collection of taxes and special assessments.
    (3) Maintenance and construction  of  village  highways  and  bridges,
  provided  that the similar function has been, or is simultaneously being
  proposed to be, transferred from the towns to  the  county.  If  such  a
  transfer  from the towns, simultaneously submitted, is not approved, any
  approval of such a transfer from the villages shall be of no effect.
    (c) From the cities to the county:
    (1) Assessment of property.
    (2) Collection of taxes and special assessments.
    (3)  Maintenance  and  construction  of  city  highways  and  bridges,
  provided  that the similar function has been, or is simultaneously being
  proposed to be, transferred from the towns and villages, if any, to  the
  county.  If  such  a transfer from the towns or villages, simultaneously
  submitted, is not approved, any approval of such  a  transfer  from  the
  cities shall be of no effect.
    (d) From the school district to the county:
    (1) Collection of school taxes.
    (e) From the villages to the towns:
    (1) Assessment of property.
    (2) Collection of taxes and special assessments.
    (3) Maintenance and construction of village highways and bridges.
    (f) From school districts to the towns and cities, if any:
    (1) Collection of school taxes.
    Nothing  in this section shall be construed to prevent the transfer of
  functions by other methods when authorized by other provisions of law.
    2. If the petition or resolution for the adoption  of  an  alternative
  form  of  county  government  or  for  the  modification or change of an
  alternative form previously adopted, shall provide for the transfer from
  any or all of the units of local government to the county, of:
    (a) The functions thereof in relation to the assessment  of  property,
  such functions shall be exercised in the manner provided in section five
  hundred fifty.
    (b)  The  functions thereof in relation to the collection of taxes and
  special assessments, such functions shall be  exercised  in  the  manner
  provided in section five hundred fifty-one.
    (c)   The  functions  thereof  in  relation  to  the  maintenance  and
  construction of highways and bridges, such functions shall be  exercised
  in  the  manner provided in section three hundred fifty-one, except that
  in a county having the county administrative form of  county  government
  such functions shall be exercised by the county superintendent of public
  works.
    3.  If  the  petition or resolution for the adoption of an alternative
  form of county government or  for  the  modification  or  change  of  an
  alternative form previously adopted, shall provide for the transfer from
  the villages to the towns, of:
    (a)  The  functions thereof in relation to the assessment of property,
  the assessors of each town shall annually, but not later than the  first
  day  of  October, certify and file in the office of the village clerk of
  each village wholly or partly contained in such town, one  copy  of  the
  assessment-roll  of  the  town  filed  in  the office of the town clerk,
  pursuant to section twenty-nine of the tax law, in so far  as  the  same
  shall  relate  to property contained within the corporate limits of such
  village. The assessment-roll so filed in the office of the village clerk
  shall constitute the assessment-roll of  the  village  or  part  thereof
  within  the  town,  and  the office of assessor in such village shall be
  abolished, unless the village is partly within another county  in  which
  the  function  of assessment of property has not been transferred to the
  towns, in which case the village assessor shall continue to perform  his
  duties for the part of the village within the other county.
    (b)  The  functions thereof in relation to the collection of taxes and
  special assessments, the board of trustees of  each  village  wholly  or
  partly  within  the county shall annually issue to the receiver of taxes
  and assessments, the tax collector or the town clerk, as  the  case  may
  be,  of  each  town  within  the  county which contains any part of such
  village,  a  warrant  for  the  collection  of  the  village  taxes  and
  assessments  for  property within such town, and such officer shall have
  all the powers and be subject to all the duties of a  village  treasurer
  or  other  village officer charged with the duty of collecting taxes and
  special assessments for such village or part thereof within such town.
    4. If the petition or resolution for the adoption  of  an  alternative
  form  of  county  government  or  for  the  modification or change of an
  alternative form previously adopted, shall provide for the transfer from
  the school districts to the towns and cities, if any, of  the  functions
  thereof  in relation to the collection of school taxes, the collector of
  each town or the town clerk of a town in which the office  of  collector
  has  been  abolished pursuant to section thirty-six of the town law, and
  the tax collecting official of each city within the county,  shall  have
  and possess and exercise in the manner and within the time prescribed by
  law  all the rights, powers and authority possessed and exercised by the
  school district collectors in such town or city and it shall be his duty
  to receive and collect all school taxes and all other moneys provided by
  law to be paid to the school district collector. If the school  district
  shall include territory in two or more towns or in one or more towns and
  a  city,  the board of education or trustee or trustees of such district
  shall divide the tax roll of such school district so  as  to  set  forth
  separately  that  portion of the district contained in each town or city
  and shall deliver to the collector or  town  clerk  or  city  collecting
  official, as the case may be, the portion of the tax roll which includes
  the  property of the district contained in the town or city for which he
  collects taxes and a warrant for the  collection  of  the  taxes  levied
  thereon.  All school district moneys collected shall be deposited to the
  credit of the school district in such bank or banks as may be designated
  from time to time by the board of education or trustee  or  trustees  of
  the  school  district.  Whenever the function of collecting school taxes
  shall be transferred to a town or city,  the  undertaking  of  the  town
  collector or town clerk or city collecting official, as the case may be,
  shall  be further conditioned that he will well and truly keep, pay over
  and account for all school district taxes and such undertaking shall  be
  in  lieu  of  any other bond or undertaking otherwise required by law in
  the collection of such school district taxes and the  proper  accounting
  therefor,  and the trustees of every school district for which such town
  collector or town  clerk  or  city  collecting  official  shall  act  as
  collector  shall have and may exercise the same powers and remedies with
  respect to such undertaking  as  is  given  them  with  respect  to  the
  official  bond of the collector by the provisions of article forty-three
  of the education law or by  the  provisions  of  any  other  general  or
  special law.
    5. If any alternative form of government or the modification or change
  of  such form shall be adopted which provides for the transfer of all of
  the functions of any officer, office, department or agency of  any  unit
  of  local  government  to  the  county  or  to  another  unit  of  local
  government,  such  officer,  office,  department  or  agency  shall   be
  abolished,  except  that  no  such  transfer  shall  have  the effect of
  shortening the term of office of the incumbent of any  elective  office,
  but  any such incumbent, at the time such new form of government becomes
  effective,  shall  turn  over  all  books,  records  and  other   papers
  pertaining  to  the  conduct  of his office to the department, office or
  agency which succeeds to such powers and  duties.  Any  such  incumbent,
  until  the  end  of his term, shall serve in an advisory capacity to the
  department, office or agency to which  the  powers  and  duties  of  his
  office  have  been transferred, except that the county executive, if the
  functions have been transferred to the county, or the board of trustees,
  common council or other elective governing body of the town, village  or
  city,  if  the  functions have been transferred to such town, village or
  city, may require any such incumbent to continue the active  performance
  of his powers and duties for any period within the term for which he was
  elected and until such county executive or elective governing body shall
  direct  the  transfer  of  the  records of the office. Any officer whose
  powers and duties are transferred as in this section provided  shall  be
  compensated  in  an  amount to be fixed by the county executive with the
  approval of the board of supervisors, or the elective governing body  of
  the  town,  village or city, as the case may be, during the remainder of
  his term.
    6. In the event of the transfer of a function from  a  unit  of  local
  government  to  the  county,  or  from  one  unit of local government to
  another, the cost of the performance of such function by the  transferee
  shall be paid in the first instance by the transferee from current funds
  but  be  a  charge against the transferor, to be audited and paid in the
  same manner as other charges against the transferor, except that if  any
  function   performed  by  a  transferee  shall  be  of  general  benefit
  throughout the entire territory of such transferee the costs thereof may
  be provided by a tax upon all of the property within the  boundaries  of
  the transferee.
    7. If the petition or resolution pursuant to which an alternative form
  of government or modification or change is adopted shall so provide, the
  cost  to  the transferor of the performance of any function in any cases
  where functions are transferred pursuant to such petition or resolution,
  shall be determined on the basis  of  a  contract  to  be  entered  into
  between  the transferor and the transferee. The amount agreed upon under
  any such contract shall be raised by taxation upon the property  of  the
  transferor  in the same manner as taxes were raised for the cost of such
  function prior to the transfer.
    8. In any case where there shall have been a transfer  of  a  function
  pursuant  to  this  section,  any  outstanding  indebtedness against the
  transferor existing at the time of the transfer shall not be affected by
  the transfer but shall continue to be raised by tax and paid in the same
  manner as if the transfer had not been effected.