HomeMy WebLinkAboutLL-1990 #03LOCAL LAW NO. 3 - 1990
A Local Law in Relation to Taxation
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:
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 twenty-five dollars ($12,025.00). "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.
4/6
Date
3
Local l_aw{s) No. 1990
Year_
Town of Southold
Municipality-
Please be advised that the above-referenced material was received and filed by
this office on 4/3/90 . _ .
Additional forms for filing local laws with ' ,s office will be forwarded upon
request.
RECEIVED
APR 9 1990
NYS Department of State
Bureau of State Records
(Please Use this Form for Filing your Local Law with the Secretary o! State)
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.
I~j~ffX X A~ Southold ........................
Town o. .................................
Local Law No ........... ~. ............. o! the year 19 .9.0. .......
AIocallaw In Relation to Taxation ...................................
(Insert title)
Be it enacted by the ......... .T.o.w.p..B..o.a.r.d. ................................................. o! the
(Name of Legislative Body)
I~'I~XX ot Sou!hold ........................... as iollows:
Town ................................................
I. Chapter 85 (Taxation) of the Code of the Town of Sou!hold is amended as
fol lows:
!1.
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 tWenty-five dollars ($12,025.00). "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~oet 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.
This Local Law shall take effect upon its filing with the Secretary of State.
{If additional space is needed, please attach sheets o! the same size as this and number each)
(1)
(Complete the certification in the paragraph which applies to the filing of this local law and strike out the matter
therein which is not.applicabl,e..)
1. (Final adoption by local legislative body only.)
I hereby certify that the local law annexed hereto, designated as local law No ..... .3... of 199..0 ......
of the Town of Southold was duly passed by the ..... Tg.w.n...B. qa.r..d; .......................
................ (Name of Legislative Body)
on ..... ~0r.l:.~. 2.7. ......... 199.9. ..... ' in accordance with the applicable provisions of law.
o
(Passage by local legislative body with approval or no disapproval by Elective Chief Executive Officer,*
or repassage after disapproval.)
I hereby certify that the local law annexed hereto, designated as local law No .......... of 19 ........
County
City
of the Town of ................
Village
was duly passed by the ... (Nameof Legi~afive Body)
not disapproved
and was approved
repassed after disapproval
by the ............................
Elective Chief Executive Officer*
and was deemed duly adopted on .................................. 19 ......... in accordance with the applicable
provisions of law.
(Final adoption by relerendum.)
I hereby certify that the local law annexed hereto, designated as local law No ......... of 19 ........
County
City
oftheTown of ................
Village
was duly passed by the .........................................
(Name of Legislative Body)
not disapproved
and was approved
repassed after disapproval
by the ............................
Elective Chief Executive Officer*
on .................................. 19 ..........Such local law was submitted to the people by reason of a
mandatory
permissive referendum, and received the affirmative vote of a majority of the qualified electors voting
general
thereon at the special election held on ............................. 19 ......... in accordance with the applicable
annual
provisions of law.
(Subject to permissive referendum, and final adoption because no valid petition filed requesting referendum.)
I hereby cer.tify that the local law annexed hereto, designated as local law No ......... of 19 ........
County
City
of the Town of ................
Village
was duly passed by the .........................................
(Name of Legislative Body)
not disapproved
and was approved
repassed after disapproval
by the ............................
Elective Chief Executive Officer*
on .................................. 19 .......... Such local law being subject to a permissive referendum and no
valid petition requesting such referendum having been filed, said local law was deemed duly adopted
on ............................. 19 ......... in accordance with the applicable provisions of law.
*Elective Chief Executive Officer means or includes the chief executive officer of a county elected on a county-wide basis or, if
there be none, the chairman of the county legislative body, the mayor of a city or village or the supervisor of a town where such
officer is vested with power to approve or veto local laws or ordinances.
(2)
{City local law 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
of §36
provisions ~37 of the Municipal Home Rule Law, and having received the affirmative vote of a
special.
majority of the qualified electors of such city voting thereon at the general election held on ............
............ 19 ......... became operative.
6. {County local law concerning adoption of Charter.}
! hereby certify that the local law annexed hereto, designated as local law No ......... of 19 .........
of the County 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.)
! 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 local law, and was
finally adopted in the manner indicated in parag_LaPh ..... ./. ...... above.
Date:
March 27, 1990
Cle~of the County legislative body. City, Town or ~i~age.Clerk or
officer designated by local legislative b6dy
Judith T. Terry, Town Clerk
(Seal)
(Certification to be executed by County Attorney, Corporation Counsel, Town Attorney, Village Attorney or
other authorized Attorney of locality.) ....
STATE OF NEW YORK
COUNTY OF ...S..U..F..F.Q.~..K. .................
i, the undersigned, hereby certify that the foregoing local law contains the correct text and that all
proper proceedi, ngs have been had or taken for the en~nt ~he local law annexed hereto. ·
Signature
Title
Date: March 27, 1990
~v~XX
Town
:~11~
of Southold
(3)
PUBLIC HEARING
SOUTHOLD TOWN BOARD
March 27, 1990
8:05 P. M.
IN THE MATTER OF A PROPOSED "LOCAL LAW IN RELATION TO TAXATION".
Present:
Absent:
Supervisor Scott L. Harris
Justice Raymond L. Edwards
Councilman George L. Penny IV
Councilwoman Ruth D. Oliva
Town Clerk Judith T. Terry
Town Attorney Harvey A. Arnoff
Councilman Thomas H. Wickham (out of town)
SUPERVISOR HARRIS: At this time, we will now entertain a Local Law in Relation
to Taxation, the second public hearing for the evening. Ray, would you llke
to read the legal notices?
JUSTICE EDWARDS: "Notice of public hearing on Local Law. Notice is hereby
given that there has been presented to the Town Board of the Town of Southold,
Suffolk County, New York, on the 13th day of March, 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 27th
day of March, 1990, at 8:05 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:
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 twenty-five dollars ($12,025.00). "Income tax year" shall
mean the twelve month period for which the owner or owners filed
a personal income tax return or, if no return in filed, the
calendar year. Where title is vested in either the husband or the
wife, their combined income may not exceed such sum. Such
income shall include social security and retirement benefits;
interest; dividends; total gain from the sale or exchange of a
capital asset, which may be offset by a loss from the sale or
exchange of a capital asset in the same income tax year; net rental
income; salary or earnings; and the net income from self-employment,
but not including a return ofcapital, gifts or inheritances. In com-
puting net rental income and net income from self employment, no
depreciation deduction shall be allowed for the exhaustion, wear and
tear of real or personal property held for the production of income.
II. This Local Law shall take effect upon its filing with the Secretary of State.
Pg 2 PH LL in relation *~ Taxation
I have proof of publication from The Long Island Traveler-Watchman, and proof
of publication with The Suffolk Times, and proof that it was posted on the Town
Bulletin Board at the Town Hall, Town of Southold. So be it.
SUPERVISOR HARRIS: At this time, I'd like to address the audience. Anybody
like to speak, either in favor or against this change? (No response.) Seeing
no one, I think the reading by Judge Edwards was pretty self-evident as to the
intent of this change in taxation, with the age 65 and over age exception, which
we are increasing, and I will at this time close this public hearing.
· Terry ~/
Southold Town Clerk
L~GAL NOI~CI~
PUBLIC
ON LOCAL LAW
~To~ B~rd of ~e T~ ~
~u~old, Suffolk County,
York, ~ the 13th day of
I~0, a Local Law entitle,
~al Law In Relation t~ ~-
~ w~ ~ld a public h~
behold Town Ha~, Main
h~old, ~ew Yo~, on the
B~ ~ ~ACT~D by ~c To~
~ of ~e Town o[ S~old
· e combined ~com o[
~licatiGn for
Whkh may be e~b~t by a I~$
~ from the sale or exchange c~ a
~from self employment, no
C~ies of this ~cal Liw are
av~le ~ ~e Offi~ of ~e T~
STATE OF MEW YORK)
)SS:
COUNTY OF SUFFOLK)
Patr~ cl a R'~a~y of Mattituck, in
said County, being duly sworn, says that he/she is Principal
Clerk of THE SUFFOLK TIMES, a Weekly Newspaper,
published at Mattituck, in the Town of Southeld, County of
Suffolk and State of New York, and that the Notice of which
the annexed is a printed copy, has been regularly published in
said Newspaper once each week for 1 weeks
successively, commencing on the ??nd _ day of
logo
Principal Clerk '
LEGAL NOTICE
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 13th
day of March, 1990, a Local
Law entitled, "A Local Law in
Relation to Taxation?'
NOTICE IS FURTHER
GIVEN that the Town Board of
the Town or Southold will hold
a public hearing on the aforesiad
Local Law at the Southold Town
Hall, Main Road, Southold,
New York, on the 27th day of
March, 1990, at 8:05 o'clock
P.M., at which time all interested
persons will be heard.
This prol:,osed "Local Law in
Relation to Taxation" reads as
follows: BE 1T ENACTED by
the Town Bnard of the ~bwn of
Southold as follows:
I. Chapte, r 85 (Taxation) of
the Code of the Town of
Southold is ~xmended 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 twenty-five dollars
(12,025.00). "lncome 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 fil-
ed, the 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 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 com-
puting 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.
Copies of this Local Law are
available in the Office of the
Town Clerk to any interested
persons during business hours.
DATED Marchl3, 1990
JUDITH T. TERRY
SOUTHOLD TOWN CLERK
1X-3/22/90(3)
COUNTY OF SUFFOLK
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 kong Island Traveler-Watchman
once each week for ...................... .(... weeks
successively, commencing on the ........... - .7 ........
day · ....?~!"~'Ic../~ ....... , 19 .-~V.. ....
Sworn to before me this ~2..71. day of
'7'??,~*~" c"~ ... , 1 9 .?..~.
Notary Public BA,S~7~RA A. S~!NEIDER
NO"~,RY i'U ¢ ',:?, Siate of New York