HomeMy WebLinkAboutTB-08/25/1998-S AUGUST 25, 1998
SPECIAL MEETING
SOUTHOLD TOWN BOARD
A Special Meeting of the Southold Town Board was held on August
25, 1998, at the Southold Town Hall, Main Road, Southold, New York.
Supervisor Cochran opened the meeting at 9:00 A.M.
Present: Supervisor Jean W. Cochran
Councilwoman Alice J. Hussie
Councilman William D. Moore
Councilman John M. Romanelli
Councilman Brian G. Murphy
'Town Clerk Elizabeth A. Neville
Town Attorney Gregory F. Yakaboski
Absent: Justice Louisa P. Evans
SUPERVISOR COCHRAN: This is a meeting of the Southold Town Board,
August 25, 1998, for the purpose of passing four laws, which relate to the
Community Preservation Fund. I have to stop and think, because I always
want to say, 20, that- is what we all know it as, and understand that it will
say 2% on the ballot, because they feel most people know it as the 2% Bill.
So, we have resolutions to pass. I guess we should stand and salute the
Flag. This is an official meeting. Please, join us in the Pledge of
Allegiance led by our Town Clerk Betty Neville. Resolution #1?
Moved by Councilman Murphy, seconded by Councilman Hussie,
WHEREAS, the Town Board is considering the establishment, by local
laws, of a Community Preservation Fund for the Town of Southold,
Including the establishment of an Advisory Board, a Community Preservation
Project Plan and the imposition of a real estate transfer tax subject to a
mandatory referendum to fund the Community Preservation Fund for the
Town of Southold, including the establishment of an Advisory Board, a
Community Preservation Project and the imposition of a real estate transfer
tax subject to a mandatory referendum to fund the Community Preservation
Project Plan and -the. imposition of a real estate transfer tax subject to A
mandatory-referendum to ,fund the Community Development Fund; and
WHEREAS, the Town Board has determined that the proposed local laws
all work together, and, for- SEQRA' purposes should be reviewed together;
and
WHEREAS, the Town Board adopted a resolution on the 8th day of
July, 1998 determining the above referenced action to be a Type 1 action
under the State Environmental Quality Review. Act; and
WHEREAS, the Town Board has conducted a lead agency coordinated
review and no other agencies .have stated they they desire lead agency
status;
BE IT RESOLVED that the Town Board of the Town of Southold, acting
pursuant to the State Environmental Quality Review Act and 6 NYCRR 617
et seq. establishes and declares itself to .be the Lead Agency.
Vote of the • Town Board: Ayes: Councilman Murphy, Councilman
Romanelli, Councilman Moore, Councilwoman Hussie, Supervisor Cochran.
This resolution was duly ADOPTED.
w
AUGUST 25, 1998 (`
2.-Moved by Councilwoman Hussie, seconded by Councilman Murphy,
WHEREAS, the Town Board is considering the establishment, by local
laws, of a Community Preservation Fund for the Town of Southold,
Including the establishment of an Advisory Board, a Community Preservation
Project Plan and the imposition of a real estate transfer tax subject to a
mandatory referendum to fund the of.
Preservation Fund; and
WHEREAS, the Town Board if the Lead Agency.
WHEREAS, the Long Form Environmental Assessment Form Part I and II
has been completed for this proposed action and the Criteria for
Determination of Significance contained in 6 NYCRR Part 617.7
considered; and
WHEREAS, in comparing the proposed action with SEQR Criteria for
Determination of Significance it is determined that the action will not
change or destroy or impair air, water or natural/open space resources, or
historic/archaeological resources in the Town of Southold.
WHEREAS, it is determined the action will not significantly increase
traffic volumes, sold waste generation or impact on population patterns,
noise levels, or the use of energy and that the proposed action will not
create a hazard to human health.
WHEREAS, the proposed creation and establishment, by local laws, of a
Community Preservation Fund, Community Preservation Advisory Board,
Community Preservation Project Plan and imposition of a 2% Real Estate
Transfer Tax is designed and intended to protect and preserve the
community character, natural resources, scenic vistas and historic places as
set forth in the Community Preservation Project Plan and Community
Preservation Fund and thus the action is expected to result in beneficial,
rather than adverse, impact;
WHEREAS, SEQRA requires primary consideration of environmental
issues; and
WHEREAS, the action will result in an overall net environmental benefit
given the need to protect and .enhance the ecological and natural resources,
open space, groundwater resources, scenic vistas and historic places of the
Town for the benefit of all residents; be it
RESOLVED that the Town Board, as Lead Agency, hereby determines, for
the above stated reasons, that ' the proposed action will not have a
significant effect on the environment and that a Draft Environmental Impact
Statement need not be prepared and thus. the Town Board, pursuant to the
State Environmental Quality Review Act and 6 NYCRR 617 et. seq.,
hereby issues a Negative Declaration for this proposed action.
2.-Vote of the Town Board: Ayes: Councilman Murphy, Councilman
Romanelli, Councilman Moore, Councilwoman Hussie, Supervisor Cochran.
This resolution was duly ADOPTED.
3.-Moved by Councilman Moore, seconded by Supervisor Cochran,
WHEREAS, there was presented to the Town Board of the Town of
Southold, on the 21st day of July, 1998, a Local Law entitled, "A Local
Law in- Relation to Creating and Establishing a Southold Town Community
Preservation Fund", and
WHEREAS, a public hearing was held on this Local Law on the 4th day
of August, 1998, at which time all interested persons were given an
opportunity to be heard thereon, now, therefore, be it
RESOLVED that the Town Board hereby enacts Local Law No. 12, which
reas as follows:
LOCAL LAW NO. 12 OF 1998
A Local Law in Relation to Creating and Establishing A Community
Preservation Fund, which reads as follows:
A Local Law to Establish the Community Preservation Fund as
authorized by New. State State Town Law section 64-e.
BE IT ENACTED by the Town Board of the Town of Southold as
follows:
The Southold Town Code is hereby amended to add a new Chapter
thereto, to be Chapter 6, Southold Community Preservation Fund, Article 1
of said chapter to read as follows:
n AUGUST 25, 1998
CHAPTER 6
COMMMITY PRESERVATION FUND
ARTICLE I
Southold Community Preservation Fund
56-1 Title. ' ,
This chapter of the Southold Town Code shall be known and may
be cited as the "Community Preservation Raid."
SS 6-2 through 6-6. (Reserved)
6.7 FINDINGS:
The Town of Southold possesses a rich heritage of scenic,
historic and natural resources, which are vital to the Town's sense
of place and to its economic success as a community. The lands
which comprise these resources are rapidly being lost to
development,- however, and the Town's special identity is in danger
of being damaged forever. In furtherance of its objective of
preserving 'the Town's remaining natural, scenic, and historic
treasures, the Southold Town Board finds it necessary to establish
a dedicated fund for their conservation. Such fund is specifically
authorized under § 64-e of the New York Town Law and is necessary
to the enactment of a :two percent (2%) real estate transfer tax,
which is also authorized by Town Law 9 64-e and Tax Law Article 31-
D and which the Town Board finds to be necessary to effectuate the
Town's community preservation goals.
55 6-8 through 6-11. (reserved)
§ 6-12 Purposes.
It is the purpose of this Chapter to establish and create the
Southold Community Preservation Fund for the purpose of Community
Preservation as that term is defined in Town Law section 64-e(1) (b)
and section 6-16 of this Chapter. Community Preservation includes
protecting and preserving open and undeveloped lands in the Town of
Southold, including wetlands, woodlands, agricultural lands,
shorelands, and the other natural resources of the Town; for the
purpose of protecting historic places and properties within the
Town; and for the purpose of providing the Town's visitors and
residents with outdoor recreational opportunities, all in
accordance with the provisions of § 64-e of the New York State Town
Law.and as more fully set forth therein.
59 6-13 through 6-15. (reserved)
5 6-16. Definitions.
As used in this chapter, the following words and terms shall
have the meanings indicated:
ADVISORY BOARD - shall mean the Southold Community
Preservation Fund Advisory Board to be established and created
by the Town Board pursuant to Town Law section 64-e (5) .
CaOMNITY• PRESERVATION - shall mean preservation of community
character which . shall involve one or more of the following
purposes:
A. Establishment of parks, nature preserves, or
recreational areas;
AUGUST 25, 1998 Fy�;1
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B. Preservation of open spa*de, including agricultural
lands;
C. Preservation of lands of exceptional scenic value;
D. Preservation of fresh and saltwater marshes or other
wetlands;
E. Preservation of aquifer recharge areas;
F. Preservation of undeveloped beach lands, shorelands or
shoreline;
G. Establishment of wildlife -refuges for the purpose of
maintaining native animal species diversity, including
the protection of habitat essential to the' recovery of
— rare, threatened, or endangered species;
H. Preservation of pine barrens consisting of such biota as
pitch pine and scrub oak;
I. Preservation of unique or threatened ecological areas;
J. Preservation of brooks or streams, rivers and river
areas in natural, free-flowing condition;
K. 'Preservation of forested land;
L. Preservation of public access to lands for public use
including stream rights and waterways;
M. Preservation of historic places and properties listed on
the New York State Register of Historic Places and/or
protected under a municipal or local historic
preservation ordinance or local law; and
N. Undertaking any of the aforementioned in furtherance of
the establishment of a greenbelt.
calm JNITY PRESERVATIOIJ PROJECT PLAN - shall mean the Southold
Community Preservation Project Plan to be adopted by the
Southold Town Board pursuant to Town Law S 64-e (6) which
shall be known as the Southold Community Preservation Project
Plan.
FUND - shall mean the Southold Community Preservation Fund
established and created by this chapter -pursuant to Town Law §
64-e.
SS 6-17 through 6-19. (reserved)
S• 6-20 Southold Community Preservation Fund established.
A. The Southold Community Preservation Fund is hereby
established as authorized by S 64-e of the New York Town
Law.
B. Deposits into the fund may include revenues of the Town
from whatever source, and shall include, at a minimum,
all revenues from a real estate transfer tax imposed by
the Town pursuant to Article 31-D of the New York Tax
Law.
C. The fund shall also be authorized to accept gifts of any
such interests in land or of funds. Interest accrued by
monies deposited in the fund shall be credited to the
fund.
AUGUST 75, 1998
D. In no event shall monies deposited in the fund ' be
transferred into any other account.
E. Nothing contained in this chapter shall be construed to
prevent the financing in whole or in part, pursuant to
the New York Local Finance Law, of any acquisition
authorized pursuant to this chapter. Monies from the
fund may be utilized to repay any indebtedness or
obligations incurred pursuant to the Local Finance Law,
consistent with effectuating the purposes of this
chapter.
F. Since 1980 the Town of Southold has :incurred or
authorized bonded indebtedness in the amount of approximately
$11,000,000.00 (Eleven million dollars) for open space purposes.
The number of residents of the Town of Southold. per the 1990 U.S.
Census was approximately 20,000. The Town Board hereby determines
and finds that the Town has incurred or authorized bonded
indebtedness since 1980 for open space purposes equal to or greater
than two hundred dollars per Town resident and thus the Town has
complied with the per resident financial commitment requirement set
forth in Town Law section 64-e - (2) .
59 6-21 through 6-23. (reserved)
5 6-24 Purposes of the fund.
A. The purposes: of the fund shall be exclusively:
(1) To implement the Southold Community Preservation
Project Plan for Community Preservation as required
by 5 64-e (6) of the Town Law;
(2) To acquire interests or rights in real property for
the preservation of community character within the
Town, including the portion of any village therein,
in accordance with said plan;
(3) To establish a bank pursuant to a transfer of
development rights program consistent with § 261-a
of the Town Law, at the sole discretion of the Town
Board;
(4) To provide a management and stewardship program for
such rights and interests acquired by the fund,
consistent with the provisions of this chapter and
in accordance with the Southold Community
Preservation Plan.
B. The acquisition of interests and rights in real property
under the fund shall be in' cooperation with willing
sellers.
C. Not more than ten percent (10%) of the fund shall be
utilized for the management and stewardship program
Provided for in paragraph A (4) of this section.
D. If the implementation of the Southold Community
Preservation Project Plan has been completed, and funds
are no longer required for the purposes set forth in
paragraph 6-24 (A) , any remaining monies in the fund
shall be applied to reduce, any bonded indebtedness or
obligations' incurred to effectuate the purposes set
forth in paragraph 6-24 (A) .
55 6-25 through 6-27. (reserved)
1ga
31,
AUGUST 25, 1998
5 6-28 Acquisition of interests in property; public hearing and
other requirements.
A. No interest(s) or right(s) in real property shall be
acquired pursuant to this Chapter until a public hearing
is held as required by 5 247 of the New York General
Municipal Law. . However, nothing herein shall prevent
the Town Board from entering into a conditional purchase
agreement before a public hearing is held.
B. Any resolution of the Town Board . approving an
acquisition of land pursuant to this :Chapter shall
include a finding that acquisition was the best
alternative for the protection of community character of
all reasonable alternatives available to the Town.
55 6-29 through 6-31 (reserved)
5 6-32 Management' of lands acgdired pursuant to chapter.
A. Land(s) or interests) in . real property acquired
pursuant to this chapter shall be administered and
managed in a manner which:
(1) allows public use . and enjoyment in a manner
compatible with the natural, scenic, historic, and
open space character of such" lands or interests in
real property;
(2) ' preserves the native biological diversity of such
lands or interests in real property;
(3) With regard to lands as open space (as opposed to
lands acquired for active recreation use or public
water access, or improved lands acquired for
historic preservation reasons) , improvements shall
be limited to those designed to enhance access for
passive use of such open space lands, such as
nature• trails, boardwalks, bicycle paths, and
peripheral parking areas, provided that such
improvements do not degrade the ecological value of
the land or threaten Asential wildlife habitat;
and
(4) preserves cultural property, historic properties,
historic and cultural resources in a manner which
is consistent with accepted standards for historic
preservation.
B. The Town may, enter into agreements with corporations
organized under the New York Not-For-Profit Corporation
Law and which engage in land trust activities, in order
to provide for the management of lands acquired pursuant
to this Chapter, including less than fee interests in
land. Any such agreements shall, however, provide that
such corporations shall keep the lands under management
accessible to the public unless such corporations shall
demonstrate to the satisfaction of the Town Board that
public access would be detrimental to the lands or to
any natural resources. or features associated therewith.
65 6-33 through 6-35 (reserved)
4 4 „` 1 AUGUST 25, 1998
§ 6-36 Alienation of land acquired using the fund.
A. Rights or interests in real property which are acquired
with monies from the fund shall not be sold, leased,
exchanged, donated, or otherwise disposed of or- used for
other than the purposes permitted by this chapter
without the express authority of an act of the I State
Legislature, which legislature is required to provide
for the substitution of other lands having equal
environmental and fair market value and reasonably
equivalent usefulness and location to those to be
discontinued, sold, or . disposed of, and such other
requirements as shall be approved by the legislature.
B. In addition to an act of the State Legislature, real
property acquired with monies from the fund shall not be
sold, leased, exchanged, donated, or otherwise disposed
of or used for other than the purposes permitted by this
chapter, except after compliance with the alienation
procedures set forth in the Open -Space - Preservation
Chapter of this Code, specifically Chapter 59.
C. T4is section shall not apply to the sale of development
rights by the Town acquired pursuant to this chapter,
where said sale is made by a central bank created by the
Town and pursuant to a transfer of development rights
program' established by the Town pursuant to § 261-a of
the Town Law, provided however, that:
(1) The lands from which said development rights were
acquired shall remain preserved in perpetuity by a
permanent conservation easement or other instrument
that similarly preserves community character as
defined and set forth in the definition of
"Community Preservation" in this Chapter; and
(2) That the proceeds from• any such sale shall be
deposited in the Southold Community Preservation
Enid.
§§ 6-37 through 6-38 (reserved)
§ 6-39 SEVERABILITY:
If any clause, sentence, paragraph, section; or part of this
Article shall be adjudged by any court of competent jurisdiction to
be invalid, such judgment shall not affect, impair, or invalidate
the remainder thereof, but shall be confined in its operation to
the clause, sentence, paragraph, section, or part thereof directly
involved in the controversy in which such judgment shall have been
rendered.
§ 6-40 EFFECTIVE DATE:
This Local Law shall take effect immediately upon filing with
the Secretary of State as provided by law.
AUGUST 25, 1998 ),
t s
3.-Vote of the Town Board: Ayes: Councilman Murphy, Councilman
Romanelli, Counc Iman Moore, Councilwoman. Hussie, Supervisor Cochran.
This resolution was duly ADOPTED.
4.-Moved by Councilman Romanelli, seconded by Councilwoman Hussle,
WHEREAS, there was presented to the Town Board of the Town of
Southold, on the 4th day of August, 1998, a Local Law entitled "A Local
Law in Relation to Establishing an Advisory Board for the Southold Town
Community Preservation Fund", and
WHEREAS, a public hearing was held on the 18th day of August, 1998,
at which time all interested persons were given an opportunity to be heard
thereon; now, therefore be it
RESOLVED that the Town Board of the Town of Southold hereby enacts
Local Law No. 13 of 1998, which reads as follows:
LOCAL LAW NO. 13 OF 1998
A Local Law to establish an Advisory Board for the Southold Community
Preservation Fund as authorized by New York State Town. Law section 64-e
to advise the Town Board on proposed acquisitions of interest in real
property using monies from the Southold Community Preservation Fund.
BE IT ENACTED by the Town Board .of the Town of Southold as follows:
The Southold Town Code is hereby amended by adding a new Article to
Chapter 6, to be Article III, Community Preservation Fund Advisory Board,
Article III to read as follows:
ARTICLE III
Community Preservation Fund Advisory Board
§§6-56 through 6-59(reserved)
§6-60 Commurilty Preservation Fund Advisory board established.
A The Tom of Southold Community Preservation Fund Advisory Board is
hereby established.
B. The purpose of the Advisory Board is to review and make recommendations
on proposed acquisitions of interests in real property using monies from the
Community Preservation Fund.
C. The Advisory Board shall act in an advisory capacity to the Town Board.
D. The Advisory board shall consist of seven (7) members who shall be legal
residents of the Town and who shall serve without compensation. No
member of the Town Board shall serve on the advisory board.
E. A majority of the members appointed shall have demonstrated experience
with conservation or land preservation activities. In addition, at least one (1)
member of the advisory board shall be an active farmer.
F. The Town Board hereby appoints the members of the land Preservation
Committee as the members.of the Advisory.Board. Appointees to the Land
Preservation Committee shall serve concurrently as members of the
Community Preservation Fund Advisory Board.
§§6-61 through 6-63(reserved)
§ 6-64 SEVERAB[UTY:
9 any clause, sentence, paragraph, section, or part of this Article shall be adjudged
by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or
Invalidate the remainder thereof, but shall be confined in its operation to the clause,
sentence, paragraph, section, or part thereof directly involved in the controversy In which
such judgment shall have been rendered.
§§6-65 Effective Date:
q AUGUST 25, 1998
This Local Law shall take effect immediately upon filing with the
Secretary of State as provided by law.
4.-Vote of the Town Board: Ayes: Councilman Murphy, Councilman
Romanelli, Councilman Moore, Councilwoman Hussie, Supervisor Cochran.
This resolution was duly ADOPTED.
5.-Moved by Councilman. Romanelli, seconded by Councilwoman Hussie,
WHEREAS, there was presented to the Town Board of the Town of
Southold, on the 4th day of August, 1998, a Local Law entitled, "A Local
Law in Relation to Creating and Establishing a Project Plan for the Southold
Town Community Preservation Fund", and
WHEREAS, a public hearing was held on the 18th day of August, 1998,
at which time all Interested persons were given an opportunity to be heard
thereon, now, therefore be it
RESOLVED that the Town Board of the Town of Southold hereby enacts
Local Law No. 13 of 1998, which reads as follows:
LOCAL LAW NO. 14 OF 1998
A Local Law adopting the Southold Community Preservation
Project Plan pursuant to § 64-e of the New York Town Law, for the
preservation of open space, natural resources and historic places
within the Town of Southold, including the incorporated villages
therein, said plan to be known as the "Southold Community
Preservation Project Plan".
BE IT ENACTED by the Town Board of the Town of Southold as
follows:
The Southold Town Code is hereby amended by adding a new
Article to Chapter 61 " to be Article II, Southold Community
Preservation Project Plan, Article II to• read as follows:
ARTICLE II
SOUTHOLD COMMUNITY PRESERVATION PROTECT PLAN
§§ 6-41 through 6-44 (reserved)
§ 6-45 LEGISLATIVE FINDINGS:
The Town of Southold possesses a ,rich heritage of open space
and scenic and natural .resources, and historic places which are
vital to the Town's sense of place and to its economic success as a
community. However, the lands which comprise these resources are
rapidly being lost to development, and the Town's special identity
is in danger of being damaged forever. In furtherance of its goal
. of preserving the Town's remaining open space, natural, scenic, and
historic treasures, the Southold Town Board finds it. necessary to
adopt a plan for their conservation. Such plan is specifically
authorized. under § 64-e 'of the New York Town Law and will serve as
the basis for, the expenditure of any monies from the Southold
Community Preservation Fund including those monies realized under
this Chapter"s two percent (2%) real estate transfer tax, which is
also authorized by Town Law § 64-e and Article 31-D of the New York
Tax Law.
It is the purpose of this Local Law to establish and create
the Southold Community Preservation Project Plan to help guide the
Town's efforts to preserve open spaces, natural, scenic . and
historic places, and to implement the requirements of Town Law §
64-e and Article 31-D of the New York Tax Law.
55 6. 46 through 6-49 (reserved)
AUGUST 25, 1998 :4 7
56-50 COMMMITY PRESERVATION PROJECT PLAN ADOPTED:
For the reasons set forth in 56-45 hereof, the Town Board of
the Town of Southold hereby approves =and adopts the "Community
Preservation Project Plan" prepared by the Town Planning
Department, the Land Preservation Committee, the Peconic Land Trust
and Central Data Processing and presented to the Town Board on
August 4, 1998 during the work session portion of the Town Board
meeting, said plan being intended to constitute the Southold
Community Preservation Project Plan which is required by § 64-e of
the New York Town Law and Article I of Chapter 6 of the Southold
Town Code.
§§ 6-51 through 6-53 (reserved)
§ 6-54 SEVERABILITY:
If any clause, sentence, paragraph, section, or part of this
Article shall be adjudged by any court of competent jurisdiction to
be invalid, such judgment shall not affect, impair, or invalidate
the remainder thereof, but shall be confined - in its operation to
the clause, sentence, paragraph, section, or .part thereof directly
involved in the controversy in which such judgment shall have been
rendered.
§ 6-55 EFFECTIVE DATE:
This Local Law shall take effect immediately upon filing with
the Secretary of State as provided by law..
5.-Vote of the Town Board: Ayes: Councilman Murphy, Councilman
Romanelli, Councilman Moore, Councilwoman Hussie, Supervisor Cochran.
This resolution was duly ADOPTED.
6.-Moved by Supervisor Cochran, seconded by Councilman Moore,
WHEREAS, there was presented to the Town Board of` the Town of
Southold, on the 4th day of August, 1998,. a Local Law entitled, "A Local
Law in Relation to Imposing a 2% Real Estate Transfer Tax on the
conveyance of interests in real property in the Town of Southold, including
the incorporated villages therein, with the revenues derived from this tax
to be deposited in the Southold Community Preservation Fund for the
purpose of preserving open space and historic places with. the Town", and
WHEREAS, a public hearing was held on this Local Law on the 18th
day of August, 1998, at which time all interested persons were given an
opportunity to be heard thereon, now, therefore, be it
RESOLVED that the Town Board hereby enacts Local Law No. of 1998,
which reads as follows:
A Local Law in Relation to Imposing a 29.- Real Estate Transfer Tax
on the conveyance of interests in real property in the Town of Southold,
Including the incorporated village therein, with the revenues derived from
this tax to be deposited in the Southold Community Preservation Fund for
the purpose of preserving open space and historic places with the Town.
BE IT ENACTED by the Town Board of. the Town of Southold as
follows:
The Southold Town Code is hereby amended to add a new Article
to Chapter 6, to be Article IV, 2% Real Estate Transfer Tax,
Article IV to read as follows:
ARTICLE IV
2% Real Estate Transfer Tax
§§ 6-66 through 6-69 (reserved)
AUGUST 25, 1998
§§ 6-70 LEGISLATIVE FINDINGS: ;
The Town of Southold enjoys a worldwide reputation as a
community of great scenic beauty, rich in natural resources and
open spaces, including agricultural lands, woodlands, wetlands,
waterways, dunes, bluffs, and other natural features. The Town
alto possesses a rich historic heritage as one of the oldest
colonial settlements in the State of New York and, indeed, in the
nation. Finally, because the second home industry and tourism are
such important components of the local economy, the Town must
preserve its scenic beauty and provide recreational areas in order
to continue to attract visitors.
The Townrs natural and historic resources collectively provide
the people of Southold with an unequaled community character. In
fact, the Nature Conservancy has included the region which includes
Southold Town as one of its twelve "Last Great Places" in the
Western Hemisphere. The Town has done much to foster, protect, and
promote its community character. Southold enjoys a reputation as
being creative and innovative in the area of land use and land
conservation.
The Town is today under extreme development pressure, with
development out-pacing current conservation efforts. . if
exceptional action is not taken, Southold's unique character may be
irretrievably lost and the substantial investment of the Town's
citizens in protecting that character made moot. New financial
resources are imperative if the Town is to preserve its special
identity.
Pursuant to § 64-e of the New York Town Law and Article 31-D
of the Tax Law, Southold Town is authorized to create and establish
a Community Preservation Fund, and to impose a two percent (2%)
real estate transfer tax, with the revenue derived from said tax to
be deposited into the Southold Community Preservation Fund. The
creation of the fund and the imposition of the tax are' subject to
mandatory referendum. It is the purpose of this Local Law to
impose the 2% real estate transfer tax in order to place the
revenue derived from the tax in said dedicated fund.
The Town Board finds that this Local Law an excellent
opportunity for achieving balance between development and
conservation which is needed to ensure the Town's community
character.
§§ 6-71 through 6-74 (reserved)
§ 6-75 Definitions.
As used in this chapter, unless otherwise expressly stated,
the following words and terms shall have the following meanings:
CONSIDERATION —Shall mean the price. actually paid or required
to be paid for the real property or interest therein,
including payment for an option ok contract to purchase real
property, whether or not expressed in the deed - and whether
paid or required to be paid by money, property, or any other
thing of value. It shall include the cancellation or
discharge of an indebtedness or obligation. It shall also
include the amount of any mortgage, purchase money mortgage,
lien, or other encumbrance, whether or not the underlying
indebtedness is assumed or taken subject to.
AUGUST 25, 1998
(1) In the case of the creation of a leasehold interest or
the granting of an option with use and occupancy of real
property, consideration shall include, but not be
limited. to, the value of the rental and other payments
attributable to the use- and occupancy of the real
property or interest therein, the value of any amount
paid for an option to purchase or renew, and the value
of rental or other payments attributable to the exercise
of any option to renew.
(2) In the case of the creation of a subleasehold interest,
consideration shall include, but not be limited to, the
value of the sublease rental payments attributable to
the use and occupancy of the real property, the value of
any amount paid for an option to renew, and the value of
rental or other payments attributable to the exercise of
any option to renew, less the value of the remaining
prime lease rental payments required to be made.
(3) In the case of a controlling interest in any entity that
owns real property, consideration shall mean the fair
market value of the real property or interest therein,
apportioned based on the percentage of the ownership
interest transferred or acquired in the entity.
(4) In the case of an assignment or.- surrender of a leasehold
interest or the assignment or surrender of an option or
contract to purchase real property, consideration shall
not include the value of the remaining rental payments
required to be made pursuant to the terms of such lease.
or the amount to be paid for the real property pursuant ,
to the terms of the option or contract being assigned or ,
surrendered.
(5) In the case of U. ) the original conveyance of shares of
stock in a cooperative housing corporation in connection
with the grant or transfer of a proprietary leasehold by
the cooperative corporation or cooperative plan sponsor
and (ii. ) the subsequent conveyance by the owner thereof
of such stock in a cooperative housing corporation in
connection with the grant or transfer of a proprietary
leasehold . for a cooperative unit other than an
individual residential unit, consideration shall include
a proportionate share of the unpaid principal of any
mortgage on the real property of the cooperative housing
corporation comprising the cooperative dwelling or
dwellings. Such share shall be determined by
multiplying the total unpaid principal of the mortgage
by a fraction, the numerator of which shall be the
number of shares of stock being conveyed in the
cooperative housing corporation in connection with the
grant or transfer of a proprietary leasehold and the
denominator of which shall be the total number* of shares
of stock in the cooperative housing corporation.
CONTROLLING INTEREST - shall mean (i.) in the case of a
corporation, either fifty percent (50%) or more of the total
combined voting power of all classes of stock of such
corporation, or fifty percent (50%) or more of the capital,
profits, or beneficial interest in such voting stock of such
corporation, and (ii.) in the case of a partnership,
association, trust, or other entity, fifty percent (50%) or
more of the capital, profits, or beneficial interest in such
partnership, association, trust or other entity.
AUGUST 25, 1998
CONVEYANCE - shall mean the transfer or transfers of any
interest in real property by any method including but not
limited to sale, exchange, assignment, surrender, mortgage
foreclosure, transfer in lieu of foreclosure, option, trust
indenture, taking by eminent domain, conveyance upon
liquidation or by a receiver, or transfer or acquisition of a
controlling interest in any entity with an interest in real
property. Transfer of an interest in real property shall
include the creation of a leasehold or sublease only where
(i.) the sum of the term of the lease or sublease and any
options for renewal exceeds forty-nine (49) years, (ii.)
substantial capital improvements are or may be made by or for.
the benefit of the lessee or sublessee, and (iii.) the lease.
or sublease is for substantially all of the premises
constituting the. real property. Notwithstanding the :
foregoing, conveyance of real property shall not include a
conveyance, made pursuant to devise, bequest or inheritance;
the creation, modification, extension, spreading, severance,
consolidation, assignment, transfer, release or satisfaction
of a mortgage; a mortgage subordination agreement, a mortgage
severance agreement, or' an instrument given to perfect or
correct a recorded mortgage; or a release of lien of tax
pursuant to this chapter .or the Internal Revenue Code.
FUND - shall mean the Southold Community Preservation Fund
created and established by Article I of this Chapter pursuant
to § 64-e of the New York Town Law.
GRANTEE.. - shall mean the person who obtains real property or
an interest therein as a result of a conveyance.
GRANTOR shall mean the person making the conveyance of real
property or interest therein. Where the conveyance consists
of a transfer or an acquisition of a controlling interest in
an entity with .an interest in real .property, "grantor" shall
mean the entity with an interest in real property or a
shareholder or partner transferring stock or partnership
interest, respectively.
INTEREST IN REAL PROPERTY - shall - include title in fee, a
leasehold interest, a beneficial interest, an encumbrance,
development rights, air space and'air rights, or any other
interest with the right to use or occupancy of real property
or the right to receive rents, profits of other income derived
from real property. It shall also include an option or
contract to purchase real property. It shall not include a
right of first refusal to purchase real property.
PERSON - shall mean an individual, partnership, limited
liability company, society, association, joint stock company,
corporation, estate, receiver, trustee, assignee, referee, or
any other person acting in a fiduciary or representative
capacity, whether appointed by a court or otherwise, any
combination of individuals, and any other form of
unincorporated enterprise owned or conducted by two (2) or
more persons.
REAL PROPERTY - shall mean every estate or right, legal or
equitable, present or future, vested or, contingent, in lands,
tenements or hereditaments, including buildings, structures
and other improvements thereon, which are located in whole or.
in part within the Town. It shall not include rights to.
sepulture.
L
AUGUST 25, 1998 ,f
RECORDING OFFICER - shall mean the County Clerk of the County
of Suffolk.
TOWN - shall mean the Town of Southold.
TOWN SUPERVISOR - shall mean the Town Supervisor of the Town
of Southold.
TREASURER (COUNTY TREASURER) - shall mean the treasurer of the
County of Suffolk.
SS 6-76 through 6-79 (Reserved.)
§ 6-80 Imposition of real estate transfer tax.
There, is hereby imposed in the Town of Southold a tax on each
conveyance of real property or interest therein where the
consideration exceeds five hundred dollars ($500.00) , the rate of
such tax to be two percent (2%) of the consideration for such
conveyance. Revenues from such tax shall be deposited in the
Southold Community Preservation Fund established by Article -I of
this chapter and may be used solely for the purposes of said fund.
Such tax shall apply to any conveyance occurring on or after March
1, 1999, but shall not apply to conveyances made on or after such
date pursuant to binding written contracts entered into prior to
Such date, provided that .the date of execution of such contract is
confirmed by independent evidence such--,,:as the recording of the
contract, payment of a deposit, or other facts and circumstances as
determined by the County Treasurer.
6-81 . through 6-84. (Reserved. )
§ 6-85. Payment of tax.
A. The real estate transfer tax: imposed pursuant to this
article. shall be paid to the Treasurer, or to the
Recording Officer acting as the agent. of the Treasurer
upon designation as such agent by the Treasurer. Such
tax shall be paid at the same time as the real estate
transfer tax imposed by Article 31 of the New York Tax
Law is required to be paid. Such Treasurer or Recording
Officer shall endorse upon each deed or instrument
effecting a conveyance a receipt for the amount of the
tax so paid.
B. A return shall be required to be filed with such',
Treasurer or Recording Officer for purposes of the real `
estate transfer tax imposed pursuant to this article at
the same time as a return is required to be filed for
purposes of the real estate transfer tax imposed by
Article 31 of the Tax Law. The Treasurer shall
prescribe the •form of return, the information that it
shall contain, and the documentation that shall
accompany the return. Said form shall be identical to
the real estate transfer tax return required to be filed
pursuant to § 1409 of the Tax Law, except that the
Treasurer shall adapt said form to reflect the
provisions of this Article which are inconpistent with,
different from, or in addition to the provisions of
Article 31 of the •Tax Law. The real estate transfer tax
returns required to be filed pursuant to this section
are required to be preserved for three (3) years and
thereafter until such Treasurer or Recording Officer
orders them to be destroyed.
5r AUGUST 25, ' 1998
C. The Recording Officer shall not record an instrument
effecting a conveyance unless the return required by
this section has been filed and unless the tax imposed
pursuant to this article shall have been paid as
Provided in this section.
SS 6-86 through 6-89. (Reserved.)
§ 6-90. Liability for tax.
A. The real estate transfer tax required hereunder shall be
paid by the grantee. If the grantee has failed to pay
the ,:tax imposed pursuant to this article, or if the
grantee is exempt from such tax,- the grantor shall have
the duty to pay the tax. Where the grantor has the duty
to pay the tax because the grantee has failed to pay the
tax, such tax shall be the joint and several liability
of the grantee and grantor.
B. For the purpose of the proper administration of this
article and to prevent evasion of the tax hereby
imposed, it shall be presumed that all conveyances are
taxable. Where the consideration includes property
other than money, it shall be presumed . that the
consideration is the fair market value of the real
property or interest therein. These presumptions shall
prevail until the contrary is proven, and the burden of
proving the contrary shall be on the person liable for
payment of the tax.
S§ 6-91 through 6-94. (Reserved.)
S 6-95. Exemptions from tax.
A. The following shall be exempt from payment of the real
estate transfer tax imposed by this article:
(1) The State of New York or any of its agencies,
instrumentalities, political subdivisions, or
public corporations (including a public corporation
created pursuant to agreement • or compact with
another state or the Dominion of Canada) ;
(2) The United Nations; The United States of America
and any of itt agencies or instrumentalities.
B. Exemption for certain conveyances. The real estate
transfer tax imposed by this article shall not apply to
any of the following conveyances:
(1) Conveyances to the United Nations, the United
States of- America,, the State of New York or any of
their instrumentalities, agencies, or political
subdivisions (or any public corporation, including
a public corporation created pursuant to agreement
or compact with another state or the Dominion of
Canada) .
(2) Conveyances which are or -were used to secure a debt
or other obligation.
(3) Conveyances which, without additional
consideration, . confirm, correct, modify, or
supplement a deed previously recorded.
AUGUST 25, 1998
(4) Conveyances of real property without consideration
and otherwise than in connection with a sale,
including deeds conveying realty as bona fide
gifts.
(5) Conveyances given in connection with a tax sale.
(6) Conveyances to effectuate a mere change of identity
or form of ownership or organization where there is.
no change in beneficial ownership, other than'
conveyances to a cooperative housing corporation of:'
the real property comprising the cooperative
dwelling or dwellings.
(7) Conveyances which consist of a deed of partition.
(8) Conveyances given pursuant to the Federal
Bankruptcy Act. .
(9) Conveyances of real property which consist of the
execution of a contract to sell real property
without the use or occupancy of such property or
the granting of, an option to purchase real property
without the use or occupancy of such property.
(10) Conveyances of real property, where the entire
parcel of real property ' to be conveyed is the
subject of one (1) or more of the following
development restrictions:
(a) An agricultural, conservation, scenic, or an
open space easement;
(b) Recorded covenants or restrictions prohibiting
development;
(c) A purchase of development rights agreement.
(d) A transfer of development rights agreement,
where the property being conveyed has had its
development rights removed.
(e) said real property is subject to the
development restriction of an agricultural
district or individual commitment, pursuant to
Article 25 AA of the New York Agriculture and
Markets Lard.
(f) real property subject to any locally adopted
land preservation agreement including
agreements under the Town of Southold's open
Space- Preservation and Agricultural Lands
Preservation Laws and, provided said exemption
is included in the local law imposing the tax
authorized by this. article;
(11) Conveyances of real property, where the property is
viable agricultural land as defined in subdivision
(7) of S 301 of the Agriculture and Markets Law and
the entire property to be, conveyed is to be made
subject to one of the development restrictions set
forth in the preceding paragraph 6-95 (B) (10) ,
provided that said development restrictions
precludes the conversion of the property to a non-
agricultural use for at least three years from the
date of transfer, and said development restriction
is evidenced by an easement, agreement, or other
suitable instrument which is conveyed to the Town
simultaneously with the conveyance of the real
property; or
:;R-A AUGUST 25, 1998
12. Conveyances of real property for open space, parks,
or historic preservation purposes to any not-for-
profit tax-exempt corporation operated for
conservation, environmental, or historic
preservation purposes.
55 6-96 through 6-99. (Reserved.)
§ 6-100. Additional exemptions.
A. There shall be allowed an exemption of one hundred fifty
thousand dollars ($150,000.00) on the consideration of the
conveyance of improved real property or an interest therein.
B. There shall be allowed an exemption of seventy-five
thousand dollars ($75,000.00) on the consideration of the
conveyance of unimproved real property or an interest therein.
§§ 6-101 through 6-104. (Reserved.)
§ 6-105.. Credit
A grantee shall be allowed a cizedit against the tax due on a
conveyance of real property to the extent that tax was paid by such
grantee on a prior creation of a leasehold of all or a portion of
the same real property or on the granting of an option or contract
to purchase all or a portion of the- same real property by such
grantee. Such credit shall be computed by multiplying the tax paid
on the creation of the leasehold or on the granting of the option
or contract by a fraction, the numerator of which is the value of
the consideration used to compute such tax paid which is not yet
due to such grantor on the date of the subsequent conveyance (and•„
which such grantor will not be entitled to receive after such date) ',
and the denominator of which is the total value. of the
consideration used to compute such tax paid.
§§ 6-106 through 6-109. (Reserved.)
5 6-110. Cooperative housing corporation transfers.
A. Notwithstanding the definition of "controlling interest"
contained in § 6-75 hereof or anything to the contrary
found in the definition of "conveyance" contained in
said section, the tax imposed pursuant to this article
shall apply to the following:
(1) The original conveyance of shares of stock in a
cooperative housing corporation in connection with
the grant or transfer of a proprietary leasehold by
the cooperative corporation or cooperative plan
sponsor. -
(2) The subsequent conveyance of such stock in a
cooperative housing corporation in connection with
the grant or transfer of a proprietary leasehold by
the owner thereof. With respect to any such
subsequent conveyance where the property is an
individual residential unit, the consideration for
the interest conveyed shall exclude the value of
any liens on certificates of stock or other
evidences of an ownership interest in and a
proprietary. lease from a corporation or partnership
formed for the purpose of cooperative ownership of
residential interest in real estate remaining
thereon at the time of conveyance.. In determining
AUGUST 25, 1998
55.
the tax on a conveyance described in paragraph K
(1) above, a credit shall be allowed for a
proportionate part of the amount of any tax paid
upon the conveyance to . the cooperative housing
corporation of the real property comprising the
cooperative dwelling or dwellings to the extent
that such conveyance effectuated a mere change of
identity or form of ownership of such property and
not a change in the beneficial ownership of such
property. The amount of credit shall be determined
by multiplying the amount of tax paid upon the
conveyance to the cooperative housing corporation
by a percentage representing the extent to which
such conveyance effectuated a mere. change of...
identity or form of ownership and not a change in
the beneficial ownership of such property, and then
multiplying' the resulting product by a fraction,
the numerator of which shall be the number of
shares of stock conveyed in ac transaction described
in paragraph A (1) and the denominator of which
shall be the total number of shares of stock of the
cooperative housing , corporation (including any
stock held by the corporation) . In no event,
'however, shall such credit reduce the tax on a
conveyance described in paragraph A (1) below zero,
nor shall any such.:.credit,, be allowed for a tax paid
more than twenty-four `(24)' months prior to the date
on which occurs the first in a series of
conveyances of shares of stock in an offering of
cooperative housing corporation shares described in
paragraph A (1) .
B. Every cooperative housing corporation shall be
required to file an information return with the
County Treasurer by July 15th of each year covering
the preceding period of January 1 through June 30
and by January 15th of each year covering the
preceding period of July 1 through December 31.
-The return shall contain such information regarding
the conveyance of shares of stock in the
cooperative housing corporation as the Treasurer
may deem necessary, including, but not limited to,
the names, addresses, and employee identification
numbers or social security numbers of the grantor
and the grantee, the number of shares conveyed, the
date of the conveyance, and the consideration paid
for such conveyance.
55 -6-111 through 6-114. (Reserved. )
6-115. Designation of. agent by County Treasurer.
The County Treasurer is authorized by law to designate the
Recording Officer to act .as his or her agent for the purpose of
collecting the tax imposed by this article., The Treasurer shall
provide for the manner in which such person may be designated as
his or her agent subject to such terms and conditions as the
treasurer shall prescribe. The real estate transfer tax shall be
paid to such agent as provided in § 6-85 hereof.
§§ 6-116 through 6-119. (Reserved.)
§ 6-120. Liability of Recording Officer.
A Recording Officer shall' not be liable for any inaccuracy in
the amount of tax imposed -pursuant to this article that he or she
shall collect so long as he or she shall compute and collect such
56
AUGUST 25, 1998
tax on the amount of consideration or the value of the interest
conveyed as such amounts are provided to him or her by the person
paying the tax.
§§ .6-121 through 6-124. (Reserved. )
§ 6-125. Refunds.
Whenever the Treasurer shall determine that any moneys
received under the provisions of this article were paid in error,
he or she may cause such moneys to be refunded pursuant to such
rules and regulations as he or she may prescribe, provided that any
application for such refund is filed with the Treasurer within two
(2) years from the date the erroneous payment was made.
§§ 6-126 through 6-129. (Reserved.)
§ 6-130. Deposit and disposition of revenue.
A. All taxes, penalties, and interest imposed by the Town
under the authority of this article, which are collected
by the Treasurer or his or her agents, shall be
deposited in a single trust fund for the Town and shall
be kept in trust and separate and apart from all other
monies in possession of ' the Treasurer. Moneys in such
fund shall be deposited and secured in the manner
provided by § 10 of the General Municipal Law. Pending
expenditure from such fund, moneys therein may be
invested in the manner provided in § 11 of the General
Municipal Law. Any interest earned or capital* gain
realized on the moneys so deposited or invested shall
accrue to and become part of such fund.
B. The Treasurer shall retain such amount as he or she may
determine to be necessary for refunds with respect to
the tax imposed by the Town under the .authority of this
article, out of which the Treasurer shall pay any
refunds of such taxes to those taxpayers entitled to a
refund pursuant to the provisions of this article.
C. The Treasurer, after reserving such funds, shall on or-..
before the twelfth day of each month, pay to the Town',
Supervisor the taxes, penalties, and interest imposed bye
the Town under the authority of this artirple, collected
by the Treasurer pursuant to this article during the
proceeding calendar month. The amount so payable shall
be certified to the Town Supervisor by the Treasurer,
who shall not be held liable for any inaccuracy in such
certification. However, any such certification may be
based on such information as may be available to the
Treasurer at the time such certification must be made
under this section.
D. Where the amount so paid over to the Town in any such
distribution is more or less than the amount due to the
Town, the , amount of the overpayment or underpayment
shall be certified to the Town Supervisor by. the
Treasurer, who shall not be held liable for any
inaccuracy in such certification. The amount of the
underpayment or overpayment shall be so certified to the
Town Supervisor as soon after the discovery of the
overpayment or underpayment as reasonably possible and
subsequent payments and distributions by the Treasurer
to such Town shall be adjusted by subtracting the amount
of any such overpayment from -or by adding the amount of
any such underpayment to such number of subsequent
payments and distributions as the Treasurer and Town
Supervisor shall consider reasonable in view of the
underpayment or overpayment and all other facts and
circumstances.
AUGUST 25, 1998 57
E. All monies received from the Treasurer by the Town
Supervisor shall be deposited in the Southold Community
Preservation Fund established pursuant to Article I. of
this chapter and Town Law § 64-e.
5§ 6-131 through 6-134. (Reserved.)
§ 6-135. Judicial review.
A. Any final determination of the amount of any tax payable
under this article shall be reviewable for error,
illegality, or unconstitutionality, or any other reason
whatsoever, *by a 'proceeding under Article 78 of the
Civil Practice Law and Rules if application therefor is
made to the Supreme Court within four (4) months after
the giving of the notice of such final determination;
provided, however, that any such proceeding under...
Article 78 of the Civil Practice Law and Rules shall not',
be instituted unless:
(1) The amount of any tax sought to be reviewed, with
such interest and penalties thereon as may be
provided for. by this local -Jaw, shall be first
deposited and there is filed an undertaking, issued
by a surety company authorized to transact business
in New York State__and1. approved by the State
Superintendent of Insurance as to solvency and
responsibility, in such amount as a Justice of the
Supreme Court shall approve, to the effect that, if
such . proceeding shall be dismissed or the tax
confirmed, the petitioner will pay all costs and
charges which may accrue in the prosecution of such
proceeding; or
(2) At the option of the petitioner, such undertaking
may be in a sum sufficient to cover the taxes,
interest, and penalties stated in such
determination, plus the costs and charges which may
accrue against the petitioner in the prosecution of
the proceeding, in which event the petitioner shall
not be required to pay such taxes, interest, or
penalties as a condition precedent to the
application.
B. Where any tax imposed hereunder shall have been
erroneously, illegally, or unconstitutionally assessed
or collected, and 'application for the refund or revision
thereof duly made to the Treasurer, and such Treasurer
shall have made a determination denying such refund or
revision, such determination shall be reviewable by a
proceeding under Article 78 of the Civil Practice Law
and Rules; provided, however, that:
(1) Such proceeding is instituted within four (4)
months after the giving of the notice of such
denial;
(2) A final determination of tax due was not previously
made; and
(3) An undertaking -is filed with the Treasurer in such
amount and with such sureties as a Justice of the
Supreme Court shall approve, to the effect that if
such proceeding is dismissed or the tax confirmed,,
the petitioner will pay all costs and .charges which-
may accrue in the prosecution of such proceeding.
55 6-136 through 6-139. (Reserved.)
AUGUST 25, 1998
5 '6-140. Apportionment of consideration subject to tax for
property located only partly within Town.
A. Where real property is situated partly within and partly
without the boundaries of the Town, the consideration
subject to tax is such part of the total consideration
as is attributable to the portion of such real property
situated with the Town or 'to the . interest in such
portion. ' If the consideration attributable to the
property located in the Town is set forth in the
contract, such amount may be used to compute the tax
due.
B. If the ' contract does not .set forth the amount of
consideration attributable - to the portion of real
property or interest therein situated within the Town,
the consideration shall be reasonably allocated between
the portion of such property or interest therein .
situated within the Town and the portion of such
property or interest therein situated without the Town.
If the grantor and the grantee enter into a written
agreement, signed by' both the grantor and the grantee,
which sets forth a reasonable allocation of
consideration, that allocation of consideration may be
used to compute the tax due. If the grantor and the
grantee do not enter into such an agreement,, ' or if the
allocation of consideration set forth in such agreement
is deemed unreasonable by the Treasurer, the allocation
of consideration must be computed by multiplying the
amount of consideration by a fraction, the numerator of
which is the fair market value of the real property or
interest therein situated within the Town, and the
denominator of which is the total fair market value of
all the real property or interest therein being
conveyed. Except in the case of a transfer or
acquisition of - a controlling interest where
consideration means fair market value of the real
property or interest therein, the tax shall be computed
on the allocated portion ' of the actual consideration
paid, even if that amount is greater or less than the
fair market value as determined by appraisal.
C. . Where the methods provided under this section do note
allocate the consideration in a fair and equitable
manner, the Treasurer may require the grantor and
grantee to ' allocate the consideration under such method
as he prescribes, so long as the prescribed method
results in a fair and equitable allocation.
55 6-141 through 6-144. (Reserved. )
5 6-145. Determination of tax; petition to Town Supervisor.
A. If a return required by this article is not filed, or if
a return when filed is incorrect or insufficient, the
amount of tax due shall be determined by the Treasurer
from such records or information as may be obtainable,
including the assessed valuation of the real property or
interest therein and other appropriate factors.' Notice
of such determination shall be given to the person
liable for the payment of the tax. Such determination
shall finally and irrevocably fix the tax unless the
person against whom it is assessed, within ninety (90)
days after the giving of notice of such determination,
shall petition the Town Board for a hearing, or. unless
AUGUST 25, 1998
6-171 through 6-174 (reserved)
9§ 6-175 EFFECTIVE DATE:
This Local Law is subject to a mandatory referendu m as set
forth in 61449-bb of Article 31-D of the Tax Law. This Local Law
shall take effect on March 1, 1999, after after approval at the
general election to be held on November 3, 1998 by the affirmative
vote of a majority of the qualified electors of the Town of
Southold and • fl.ling with the Secretary of State; and provided
further that the real estate transfer tax imposed by this Article
shall expire and be deemed repealed as to any conveyance taking
place after December 31, 2010.
COUNCILMAN MOORE: Before I vote on this I just want to comment. The
prior votes we all did are the groundwork, and this is the vote that we are
here for, and that allows the public to vote. If we don't pass this the
public gets no say, so I don't think we should stop short at this point and
keep the public from voicing their opinion. I happen to support the
transfer tax, but the public has the right to have it's say.
SUPERVISOR COCHRAN: That was the point I was going to make, that
this is now subject to referendum:: We are hopeful that the many groups
and people that have supported it in .the past will continue to support it.
I, as Supervisor, have supported it from the beginning. In fact, it goes
back ten to twelve years ago, the first time I, ever voted on this to bring
it .to the public. So, we appreciate those of you that have supported the
bill up to this point, and hope you will continue to do so. There are a few,
but I think that the majority support this. Would any other Board member
like to make comment?
` COUNCILMAN MURPHY: I would just like to say that I worked on this
since I got on the Board, and I feel all and all that it will help Southold
remain as we are, or as best as possible to remain as we are, and keep us
unique, which is what is going to let us survive. So, I am totally in
support of it.
SUPERVISOR COCHRAN: Any other discussion?
JOHN RUSCH: John Rusch, Southold. I would like to make one small
comment. I would just like to say, that I don't really like public speaking,
number one. I came here today to see history made, and this brought to
fruition.
6•-Vote of the Town Board: Ayes: Councilman Murphy, Councilman
Romanelli, Councilman Moore, Councilwoman Hussie, Supervisor Cochran.
This resolution was duly ADOPTED.
SUPERVISOR COCHRAN: There being no other business to come before the
Board I will entertain a motion to adjourn.
ART ROSS: I know I shouldn't speak at this point, but I would like to
applaud the Board.
SUPERVISOR COCHRAN: May I have a motion to adjourn?
Moved by Councilman Moore, seconded by Councilman Romanelli, it was
RESOLVED that this Town Board meeting be and hereby is adjourned at
9:13 A.M.
Vote of the Town Board: Ayes: Councilman Murphy, Councilman
Romanelli, Councilman Moore, Councilwoman Hussie, Supervisor Cochran.
This resolution was duly ADOPTED.
Elizabeth A. NYel le
Southold Town .Clerk