HomeMy WebLinkAboutLL-1990 #01LOCAL LAW NO. 1 - 1990
A Local Law in Relation to Taxation
BE IT ENACTED by the Town Board of the Town of Southold as follows:
Chapter 85 (Taxation) of the Code of the Town of Southold is amended as
follows:
1. Section 85-2.A. is amended to read as follows:
If the income of the owner or the combined income of the owners
of the property for the income tax year immediately preceding the
date of making application for exemption exceeds the sum of twelve
thousand six hundred dollars ($12,600.00). "Income tax year" shall
mean the twelve month period for which the owner or owners filed
a personal income tax return or, if no return is filed, the calendar
year. Where title is vested in either the husband or the wife,
their combined income may not exceed such sum. Such income shall
include social security and retirement benefits; interest; dividends;
total gain from the sale or exchange of a capital asset, which may
be offset by a loss from the sale or exchange of a capital asset in
the same income tax year; net rental income; salary or earnings;
and the net income from self-employment, but not including a return
of capital, gifts or inheritances. In computing net rental income
and net income from self employment, no depreciation deduction
shall be allowed for the exhaustion, wear and tear of real or personal
property held for the production of income.
II. This Local Law shall take effect upon its filing with the Secretary of State.
Date 2/22/90
Local Law(s) No. 1
Year_ 1 990 ....
Mumcipalny To~ro. o£ Soul:hold
FEB 27 1990
Please be advised that
this office on the above-referenced material was received and filed by
2/13/90
Addilional forms for filing local laws widl Ibis office will be forwarded upon
request.
NYS l)epattmcnl oi State
Bureau of Slale Records
(Please Use this Form for Filing your Local Law with the Secretary o! Statel
Text of law should be given as amended. Do not include matter being
eliminated and do not use italics or underlining to indicate new matter.
T~own of .S.o.v Lh.o.I P .............................................
Local Law No ............ 1. ............ of the year 19 .9.0. .......
A locallaw In Relation to Taxation ........... ; .................
(Insert title)
Be it enacted by the ..... Town Board
(Name of Legislative Body)
of the
Town
of Southold
1. Section 85-2.A. is amended to read as follows:
I1. This
as follows:
If the income of the owner or the combined income of the owners' of
the property for the income tax year immediately preceding the date
of making application for exemption exceeds the sum of twelve thousand
six hundred dollars ($12,600.00). "Income tax year" shall mean the
twelve month period for which the owner or owners filed a personal
income tax return or, if no return is filed, the calendar year. Where
title is vested in either the husband or the wife, their combined income-
may not exceed such sum. Such income shall include social security
and retirement benefits; interest; dividends; total gain from the sale
or exchange of a capital asset, which may be offset by a loss from the
sale or exchange of a capital asset in the same incorre tax year; net
rental income; salary or earnings; and' the net income from self-
employment, but not including a return of capital, gifts or inheritances.
In computing net rental income and net income from self employment, no
depreciation deduction shall be allowed for the exhaustion, wear and
tear of real or personal property held for the production of income.
Local Law shall take effect upon its filing with the Secretary of State.
(If additional space is needed, please attach sheets of the Same size as this and number eachl
~(1)
(Complete the certification in the paragraph ~'hich applies to the filing of this local la~ and strike nut the matter
therein ~hich is not applicabl?
1. (Final adoption by local legislatbe body only,}
i hereby certify that the local law annexed hereto, designated as local law No ..... ~.... of 19 h0 .....
~R~X $outhold Town .B.o.a, r. ¢1 .......................
of the Town of ................ was duly passed by thc ............ (Name of Legislative Body)
on ..... .F..e..b.r.u..a.r.z. fi ...... ] 9. P.0 .... in accordance with the applicable provisions of law.
2. (Passage by local legislatbe bod)' with appro&'al or no disapproval by Elective Chief Executhe Officer,*
or repassage after disappro&al.)
~ l hereby certify that the local law annexed hereto, designated as local law No .......... of 19 ........
Count)'
f h City
o t e Town of ................
Village ~
on ..: ......................... 19 ........
was duly passed by the .........................................
IName or Legislalr. e Body)
not disapproved
and was approved
repassed after disapproval
by the ............................
£1ecti'.e Chief Executi'.e Officer'
and was deemed duly adopted on .................................. 19 .........in accordance with the applicable
provisions of Iavx.
3. (Final adoption by referendum.}
I hereby certify that the local lag' annexed hereto, designated as local lag' No ......... of 19 ........
Count)'
City
of the To&'n of ................
Village
was duly passed by the .........................................
(Name o f Legislafi,, e Bod.'. )
not disapproved
and was approved
repassed after disapproval
by the ............................
Electi,.e Chief Execume Of beer' _
on .................................. 19 ..........Such local lag' was submitted to the people by reason of a
mandatory
referendum, and received the affirmative vote of a majority of the qualified electors voting
permissive
general
thereon at the special election held on ............................. 19 ........ , in accordance with the applicable
annual
provisions of lag.
4. (Subject to permissbe referendum, and final adoption because no valid petition filed requesting referendum.}
I hereby certify that the local law annexed hereto, designated as local lab' No ......... of 19 ........
Count)'
. . City
otme Town of
Village
on ............................. 19 ........
was dui)' passed by the ......................... : ...............
(Name of Legislative Bo~y)
not disapproved
and was approved
repassed after disapproval
by the '
Elective Chief Ex,eculi,.'e Officer'
on: ........................... 19 ......... Such local lab' was subject to a permissive referendum and
no valid petition requesting such referendum was filed as of ............................. 19 .........
in accordance with the applicable provisions of lab'.
"Electbe Chief Executbe Officer means or includes the chief executive officer of a count)' elected on a count)-wide basis or. il
there be none. the chairman of lhe count) legislatbe hod), the ma)or of a cid or village or the super,isor of a town where such
officer is }ested ~ith po~er to approve or nero local la.sot ordinances. . . .
(2) .
(CID' local las' concerning Charter revision proposed by petition.)
I hereby certify that the local law annexed hereto, designated as local law No. of 19 ........
of the City of ~ having been submitted to referendum pursuant to the
provisions of~ of the Municipal Home Rule Law, and having received the affirmati~.'e vote of a
special,
majority of the qualified electors of such'city voting thereon at the genera~ election held on ............
............ 19 ......... became operative.
6. (County local las' concerning adoption of Charter.)
I hereby certify that the local law annexed hereto, designated as local law No ......... of 19 .........
of the Count)' of ...................... State of New York, having been submitted to the Electors at the
General Election of November ............ ,19 ....... pursuant to-subdivisions 5 and 7 of section 33 of the
Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors
of the cities of said county as a unit and of a majority of the qualified electors of-the towns of said county
considered as a unit voting at said general election, became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate certifica-
tion.)
I further certify that I have compared the preceding local law with the original on file in this office
and that the same is a correct transcript therefrom and of the whole of such original loca] law, and was
finally adopted in the manner indicated in paragraph ..... J. ...... above.
Date:
February 6, 1990
~"Cterk of the Court:} leglslati'.e body. CID'. Tov~,r Village Clerk o:
offi,~er designated b.~' local legislatr, e bofl.~
Judith T. Terry, Town Clerk
{Seal}
(Certification to be executed by Count)' Attorney, Corporanon Counsel, Town Attorney, Village Attorney or
other authorized Attorney of locality.)
STATE OF NEW YORK
COUNTY OF ...S...U..F..F..O..L..K. ................
I, the undersigned, hereby certify that the' foregoing local law contains the correct text and that all
proper proceedings have been had or taken for the enactjnent of/the local lab annexed hereto.
Signa:ure
.M.a..tt.b.e.w...G....K. ie..r.nAn.,' .A.s.s.i.s.t.a.n.t..TpH.n..A..tt.q.r.n.ey'
Date:
February 6, 1990
Y~I<,.X of
Town
Southold
13) . ...
PUBLIC HEARING
SOUTHOLD TOWN BOARD
February 6, 1990
8:10 P.M.
IN THE MATTER OF A PROPOSED "LOCAL LAW IN RELATION TO TAXATION".
Present: Supervisor Scott L. Harris
Justice Raymond L. Edwards
Councilman George L. Penny IV
Councilwoman Ruth D. Oliva
Councilwoman Ellen M. Larsen
Councilman Thomas H. Wickham
Town Clerk Judith T. Terry
Assistant Town Attorney Matthew G. Kiernan
SUPERVISOR HARRIS: This is a hearing on a proposed "Local Law in Relation
to Taxation". The official notice to be read by Councilwoman Oliva.
COUNCILWOMAN OLIVA: "Public Notice is hereby given that there has been
presented to the Town Board of the Town of Southold, Suffolk County, New York,
on the 23rd day of January, 1990, a Local Law entitled, "A Local Law in Relation
to Taxation". Notice is further given that the Town Board of the Town of Southold
will hold a public hearing on the aforesaid Local Law at the Southold Town Hall,
Main Road, Southold, New York, on the 6th day of February, 1990, at 8:10
o'clock P.M., at which time all interested persons will be heard. This proposed
"Local Law in Relation to Taxation" reads as follows:
BE IT ENACTED by the Town Board of the Town of Southold as follows:
I. Chapter 85 (Taxation) of the code of the Town of Southold is amended
as follows:
1. Section 85-2.A. is amended to read as follows:
A. If the income of the owner or the combined income of the
owners of the property for the income tax year immediately
preceding the date of making application for exemption
exceeds the sum of twelve thousand six hundred dollars
($12,600.00). "Income tax year" shall mean the twelve month
period for which the owner or owners filed a personal income
tax return or, if no return is filed, the calendar year. Where
title is vested in either the husband or the wife, their
combined income may not exceed such sum. Such income
shall include social security and retirement benefits; interest;
dividends; total gain from the sale or exchange of a capital
asset, which may be offset by a loss from the sale or
exchange of a capital asset in the same income tax year; net
rental income; salary or earnings; and the net income from
self-employment, but not including a return of capital, gifts
or inheritances. In computing net rental income and net
income from self employment, no depreciation deduction shall
be allowed for the exhaustion, wear and tear of real or
personal property held for the production of income.
II. This Local Law shall take effect upon its filing with the Secretary of
State.
Pg 2 - PH LL - Taxation
Copies of this Local Law are available in the Office of the Town Clerk to any
interested persons during business hours. Dated: January 23, 1990. Judith T.
Terry, Southold Town Clerk." We have a notice of affidavit of publication in
the Suffolk Times, and a notice of publication in the Long Island Traveler-Watchman,
and a notification of publication on the Southold Town Clerk's Bulletin Board,
signed Judith T. Terry. Thank you.
SUPERVISOR HARRIS: Thank you, Ruth. At this time, we'll go out to the
audience, and ask if anyone would like to comment on this public hearing? (No
response.) Anybody on my left? (No response.) Anybody in the center? (No
response.) Anybody on my right? (No response.) Hearing none, I'll close
this public hearing, and make one further comment, that this piece of legislation
was needed in this town to keep up with the rising costs. This was mentioned
tonight earlier. It's only equitable that this town keep up with the County of
Suffolk, when they increased their age exemption. This was brought to me by
one of the laisons to the senior citizen groups, that exist in Southold Town,
and at his urging, asked if we could not consider this. I did consider this.
We did consider this, and that's why we're having this public hearing. The
State of New York obviously recognized that this legislation, which was passed
by them, also, was needed. At this time, any comments from the Town Board
members on this public hearing? (No response.) I'll close the public hearing.
Judith T. Terry
Southold Town Clerk
NOTICE OF PUBLIC
HEARING ON LOCAL LAW
PUBLIC NOTICE is hereby
given that there has been
presented to the Town Board of
the Town of Southold, Suffolk
County, New York, on the 23rd
day of January, 1990, a Local
Law entitled, "A ~ ~ in
NOTICE 15 FURTHER
OIVEN that the Town Board of
the Town of Southold will hold
a public lumri~g on the afor~aid
Local Law at the Southold Town
Hall, Main R~ad, Southold,
New York, oil the 6th d~y of
February, 1990, at 8:10 o'clock
P.M., at which time all interested
persons will be heard.
This proposed "Local Law in
Relation to %~xation" reads as
follows:
BE IT ENACTED by the
Town Board of the Town of
Southold as follows:
I. Chapter 85 (Taxation) of
the code of the Town of
Southold is amended as follows:
L Section 85-2.A. is amend-
ed to read as follows:
A. If the income of the owner
or the combined income of the
owners of the property for the
income tax year immediately
preceding the date of making
application for exemption ex-
ceeds the sum of twelve thou-
sand six hundred dollars
($12,600.00). "Income tax year"
shall mean the twelve month
period for which the owner or
owners filed a personal income
tax return or, if no return is ill-
. ed, th~ calendar year. Where ti-
tle is vested in either the hus-
band or the wife, their combin-
ed income may not exceed such
sum. Such income shall include
social security and retirement
benefits; interest, dividends;
total gain from the sale or ex-
change of a capital asset, which
may be offest by a loss from the
sale or exchange of a capital
asset in the same income tax
year; net rental income; salary
or earnings; and the net income
from self-employment, but not
including a return of capital,
gifts or inheritances. In com-
puting net rental income and net
income from self employment,
no depreciation deduction shall
be allowed for the exhaustion,
~ and tea~ of real or perronal
of income.
COUNTY OF SUFFOLK
ss:
STATE OF NEW YORK
Patricia Wood, being duly sworn, says that she is the
Editor, of THE LONG ISLAND TRAVELER-WATCHMAN,
a public newspaper printed at Southold, in Suffolk County;
and that the notice of which the annexed is a printed copy,
has been published in said Long Island Traveler-Watchman
once each week for ...................... ~/.... weeks
successively, commencing on the ........ /~'~-
Sworn to befme me this
..................... day, of
............
Notary Public ~R,-P,~A A. SCHNEIDER
NOTAii:Y PIJ[;I C, State of New York
Ou, ::J i :ufk!k County /
II. This Local Lmv slmll rake
effect upon its filing with the
Secretary of State.
Copies of this Local Law are
available in the Office of the
Town Clerk to any interested
persons during business hours.
DATED: January 23, 1990
JUDITH T. TERRY
SOUTHOLD TOWN CLERK
lX-2/l/~0(l 1)
PUBLIC HEARING
ON LOCAL LAW
PUBLIC NOTICE is hereby
seined to the Towi! Board of the
thousand six hundred dol-
lars
STATE OF NEW YORK)
} SS:
COUNTY OF SUFFOLK)
Town ol Sou/hold, Suffolk mcan thc twelve month
County, New York, on the 23rd period for which the owner
day of.lanua~, 1990, a Local Lave or owners filed a personal
entitled, "A Local Law I n income tax return or, if no
Relation to Taxation". rcturnisffled, the calendar Patricia neaney
NOTICE IS FURTHER GIVEN year. Whom title is vested of Mattituck, in
that thc Town Board of thc Town in either thc husband or said County, being duly sworn, says that he/she is Principal
of Southold will hold a public thc wife, their combined
hearing on thc aforesaid Local income may not exceed Clerk of THE SUFFOLK TIMES, a Weekly Newspaper,
Law at the Somhold Town llall; such sum. Such income published at Mattituck, in the Town of Southold, County of
Main Road, Southold, New York; sha]/ include social sccu-
on the 6th day of February, rity and retirement bent- Suffolk and State of New York, and that the Notice of which
1990, al 8:10 o'clock fits; interest; dividends; the annexed Ls a printed copy, has been regularly published in
P.M., at which time a~l interested total gain from thc sale or
persons will be heard, exchange of a capital as- said Newspaper once each week for 1 weeks
This proposed "Local Law in set, which may bc offset
iRoclation to Taxation" reads as fot- by a Joss from ~- ~ - o o , .~ ,, successively, commencing on the da o f
BE IT ENACTED b" thc ~. ~xcnangc of a capRa/ asset o ' ' ~ ~- ~ ~ Februat¥ 1990
amcndcdas follows. ? y nt, but not mclud- ~ ~ . ~oe~fi / ~Z'~Jt~//~
A ,t . f~llows. ' computing net rents ' g = ~o.~ ~ ~_ ;~/ / ~ Pnnepa Cerk
O~eror~ccombi · comcandnct income from .~ ~ e.~ ~ ~ ~
as.year ,mmedmtcly pre. tion, wear and tear of ~aI Sworn to ~e me th~ ~ _