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HomeMy WebLinkAbout1990 Code Supplement - 03/25/1990GENERAL CODE PUBLISHERS CORP. INSTRUCTIONS Town of Southold Code Supplement No. 53 The enclosed new and/or replacement pages should be placed in your Code volume immediately! The dateline, on the lower right • corner, does not indicate the adoption date of the Code changes, but rather identifies the pages printed with this supplement. The adoption date of the most recent legislation included in this supplement is 2-6- 1990 (L.L. No. 1-1990). • The page numbers should always correspond with this list. REMOVE INSERT Officials Page, 1988 Officials Page, 1990 8501- 8502 8501- 8502 Appendix A10617 - A10618 A10617 - A10618 Legislation, by number or date of adoption, included in this supplement: L.L. No. 1-1990; 1-23-1990. 3-25-90 • • OFFICIALS OF THE TOWN OF SOUTHOLD Southold Town Hall 53095 Main Road Southold, New York 11971 Telephone: 516/765-1800 SCOTT LOUIS HARRIS RAYMOND W. EDWARDS GEORGE L. PENNY IV RUTH D. OLIVA ELLEN M. LARSEN THOMAS H. WICKHAM JUDITH T. TERRY HARVEY A. ARNOFF RAYMOND L. JACOBS 1990: Supervisor Town Justice Councilman Councilwoman Councilwoman Councilman Town Clerk Town Attorney Superintendent of Highways 3-25-90 § 85-1 TAXATION § 85-1 Chapter 85 TAXATION ARTICLE I • Senior Citizen Exemption § 85-1. Partial exemption for senior citizens. § 85-2. Conditions. § 85-3. Applications. § 85-4. Reapplication. § 85-5. Penalties for offenses. § 85-5.1. Notice. ARTICLE II Business Investment Exemption § 85-6. Exemption repealed. [HISTORY: Adopted by the Town Board of the Town of Southold: Article I, 4-20-71; Article II, 3-22-77 as Local Law 2-1977. Amendments noted where applicable.] ARTICLE I Senior Citizen Exemption • [Adopted 4-20-711 § 85-1. Partial exemption for senior citizens. [Amended 3-12- 85 by L.L. No. 3-1985] A. Real property owned by one (1) or more persons, each of whom is sixty-five (65) years of age or over, or real property owned by husband and wife, one (1) of whom is sixty-five (65) years of age or over, shall be exempt from town taxes to the 8501 3-25-90 § 85-1 SOUTHOLD CODE § 85-2 extent of fifty percent (50%) of the assessed valuation thereof. Such exemption shall be computed after all other partial ex- emptions allowed by law have been subtracted from the total amount assessed. B. The real property tax exemption on real property owned by husband and wife, one (1) of whom is sixty-five (65) years of age or over, once granted, shall not be rescinded solely be- cause of the death of the older spouse, so long as the surviving • spouse is at least sixty-two (62) years of age., § 85-2. Conditions. [Amended 3-12-85 by L.L. No. 3-1985] No exemption shall be granted: 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 applications for, exemption; exceeds the sum of twelve thousand' six. hundreds dollars; ($12,600.). "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 1§1 filed;, the. calender. year., Where - title invested in either the, husband or the wife, their combined income may not exceed. such. sum. Such income shall include social security and retirementbenefits; 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. [Amended 4-5-1988 by L.L. No. 7-1988; 2-6-1990 by L.L. No. 1-1990] • B. Unless the title of the property shall have been vested in the owner or one (1) of the owners of the property for at least twenty-four (24) consecutive months prior to the date of mak- ing application for exemption; provided, however, that in the event of the death of either a husband or wife in whose name title of the property shall have been vested at the time of 8502 3-25-90 § A106-26 SUBDIVISION OF LAND § A106-27 § A106-26. Filing of final plat. A. Final approval and filing. Upon completion of the above requirements and notation to the effect upon the final plat, it shall be deemed to have final approval, and the plat shall be properly signed by the appropriate officer of the Planning Board and shall be filed by the applicant in the office of the • County Clerk. Any plat not so filed or recorded within sixty (60) days of the date upon which such final plat is approved or considered approved by reasons of failure of the Planning Board to act shall become null and void. [Amended 5-8-1973; 1-23-1990] B. Plat void is revised after approval. No changes, erasures, modifications or revisions shall be made in any final plat after approval has been given by the Planning Board and endorsed in writing on the plat, unless the said plat is first resubmitted to the Planning Board and such Board approves said modifications. In the event that any such final plat is recorded without complying with this requirement, the same shall be considered null and void, the Building Inspector shall not issue building permits and the town shall institute proceedings to have the plat stricken from the records of the County Clerk. § A106-27. Public streets; recreation areas. A. Public acceptance of streets. The approval by the Planning Board of a final plat shall not be deemed to constitute or be evidence of any acceptance by the town of any street, right-of- way or easement shown on such final plat. The applicant shall comply with all town rules and regulations regarding the dedication of highways.4 (See Section 278 of the Town Law as amended.) is B. Ownership and maintenance of recreation areas. When a park, playground or other recreation area shall have been shown on a plat, the approval of said plat shall not constitute an acceptance by the town of such area. The Planning Board may require the plat to be endorsed with appropriate notes to this effect. The Planning Board may also require the filing of a 4 Editor's Note: Specifications for highways to be accepted by the town are on file in the office of the Town Clerk and are available for inspection during regular office hours. A10617 3-25-90 § A106-27 SOUTHOLD CODE § A106-27 written agreement, in proper form for recording in the County Clerk's office, between the applicant and the Town Board covering future title, dedication and provision for the cost of grading, development, equipment and maintenance of any such recreation area. C. Future status of streets, parks and easements. Acceptance of formal offers of cession of streets, easements and parks shall rest with the Town Board. In the event that the applicant shall • elect not to file the platin the office of the County Clerk within the required period, then such formal offers of cession shall be deemed to be void. D. Improvements required before buildings in subdivision may be occupied. Where a permit is desired for the occupancy of a building in the subdivision prior to the completion of the improvements as required in the Planning Board's approval of the final plat, the street serving the proposed building shall be completed to a degree satisfactory to the Planning Board and Town Superintendent of Highways. In general, the extent of said street improvements shall be adequate for vehicular access by the prospective occupant and by police and fire equipment prior to the issuance of an occupancy permit. Where such permit has been issued, the street shall be maintained by the subdivider in such satisfactory condition. E. Plats straddling municipal boundaries. Whenever access to the subdivision is required across land in another municipality, the Planning Board may request assurance from the Town Attorney that access is legally established and, from the Superintendent of Highways that the access road is adequately improved, or that a performance bond has been duly executed and is sufficient in amount to assure the construction of the access road. In general, lot lines should be laid out so as not to cross town boundary lines. (Cont'd on page A10619) A10618 3-25-90