2012 New York Consolidated Laws
TAX - Tax
Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
Part 4 - (1260 - 1264) DISPOSITION OF REVENUES
1262-E - Establishment of local government assistance programs in Nassau county.

 
    §  1262-e.  Establishment  of  local government assistance programs in
  Nassau county. 1. Towns and cities. Notwithstanding any other  provision
  of  law  to  the  contrary,  for  the calendar year beginning on January
  first, nineteen hundred ninety-eight and continuing through the calendar
  year beginning on January first, two thousand thirteen,  the  county  of
  Nassau  shall  enact and establish a local government assistance program
  for the towns and cities within such county to  assist  such  towns  and
  cities  to  minimize real property taxes; defray the cost and expense of
  the treatment, collection, management, disposal, and  transportation  of
  municipal  solid waste, and to comply with the provisions of chapter two
  hundred ninety-nine of the laws of nineteen  hundred  eighty-three;  and
  defray  the  cost  of maintaining conservation and environmental control
  programs. Such special assistance  program  for  the  towns  and  cities
  within  such  county  and  the  funding  for  such  program  shall equal
  one-third of the revenues received by such county from the imposition of
  the three-quarters percent sales and use tax during calendar  years  two
  thousand  one,  two thousand two, two thousand three, two thousand four,
  two thousand five, two thousand six, two thousand  seven,  two  thousand
  eight,  two  thousand  nine,  two thousand ten, two thousand eleven, two
  thousand twelve and two thousand  thirteen  additional  to  the  regular
  three  percent rate authorized for such county in section twelve hundred
  ten of this article. The monies for such special local assistance  shall
  be  paid  and  distributed to the towns and cities on a per capita basis
  using the population figures in the  latest  decennial  federal  census.
  Provided  further,  that  notwithstanding any other law to the contrary,
  the establishment of such special assistance program shall preclude  any
  city  or  town  within such county from preempting or claiming under any
  other section of this chapter the revenues derived from  the  additional
  tax  authorized  by section twelve hundred ten of this article. Provided
  further, that any such town or towns may,  by  resolution  of  the  town
  board,  apportion  all  or  a  part  of  monies received in such special
  assistance program  to  an  improvement  district  or  special  district
  account within such town or towns in order to accomplish the purposes of
  this special assistance program.
    2.  Villages.  Notwithstanding  any  other  provision  of  law  to the
  contrary, for the calendar year beginning  on  January  first,  nineteen
  hundred  ninety-eight and continuing through the calendar year beginning
  on January first, two thousand thirteen, the county of Nassau, by  local
  law,  is  hereby  empowered  to  enact  and establish a local government
  assistance program for the villages within such county  to  assist  such
  villages to minimize real property taxes; defray the cost and expense of
  the  treatment,  collection, management, disposal, and transportation of
  municipal solid waste; and defray the cost of  maintaining  conservation
  and environmental control programs. The funding of such local assistance
  program  for  the  villages within such county may be provided by Nassau
  county during any calendar year in which such village  local  assistance
  program  is  in  effect  and  shall not exceed one-sixth of the revenues
  received from the imposition of the three-quarters percent sales and use
  tax that are remaining after the towns and cities  have  received  their
  funding  pursuant  to the provisions of subdivision one of this section.
  The funding for such village local assistance program shall be paid  and
  distributed  to  the villages on a per capita basis using the population
  figures in the latest decennial federal census. Provided  further,  that
  the  establishment  of  such  village  local  assistance  program  shall
  preclude any village within such  county  from  preempting  or  claiming
  under  any  other  section of this chapter the revenues derived from the
  additional tax authorized by section twelve hundred ten of this article.