S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 8659                                                 A. 10677
 
                       S E N A T E - A S S E M B L Y
 
                               May 10, 2018
                                ___________
 
 IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment
 
 IN  ASSEMBLY  -- Introduced by M. of A. THIELE -- read once and referred
   to the Committee on Local Governments
 
 AN ACT in relation to the taxing authority of the Trustees of the  Free-
   holders  and  Commonalty  of the town of Southampton and providing for
   procedures relating to their finances
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Suffolk  County  Tax Act. For the purposes of the Suffolk
 County Tax Act, the Trustees of the Freeholders and  Commonalty  of  the
 town  of  Southampton shall constitute a tax district and the provisions
 of said act relating to tax districts shall apply to the  Trustees.  The
 Trustees  shall be entitled to raise taxes annually upon a majority vote
 of the full membership of said board, as  provided  by  this  act.  Such
 amount  shall  be listed on the tax bill of the town of Southampton as a
 separate charge.
   § 2. Finances. 1. The Trustees of the Freeholders  and  Commonalty  of
 the town of Southampton shall adopt an annual budget, after public hear-
 ing,  including  all  costs  to  be raised by levy for the coming fiscal
 year.
   2. The Trustees' fiscal year shall run from the first day  of  January
 to the thirty-first day of December. The Trustees shall file the adopted
 annual  budget  with  the  clerk of the town in the time for the purpose
 specified in section 104 of the town law. The town board shall not  make
 any changes in the estimate of revenues or expenditures submitted by the
 Trustees.  Funds  approved by the Trustees shall be considered an annual
 appropriation therefor and shall be levied and collected annually by the
 town for the Trustees in the same manner and at the same time  as  other
 taxes in the town.
   3.  The town board of the town of Southampton shall levy a tax against
 the real property lying within the town for the amount to be  raised  by
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15693-02-8

 S. 8659                             2                           A. 10677
 
 tax,  as approved by the Trustees. Such tax shall be an ad valorem levy.
 The town board shall pay the full amount of the tax levy approved by the
 voters over to the Trustees, in the manner provided for by  the  Suffolk
 County Tax Act.
   4. The town board of the town shall have the power to authorize, sell,
 and  issue bonds, notes, and other evidences of indebtedness pursuant to
 the local finance law in order to permit the Trustees to provide facili-
 ties or improved facilities. Upon written request of the  Trustees,  the
 town  board shall authorize, sell, and issue such bonds, notes, or other
 evidences of indebtedness as are necessary to  accomplish  the  improve-
 ments  specified  in  the  notice. The proceeds of such bonds, notes, or
 other evidences of indebtedness shall be paid to the Trustees and  main-
 tained  in a segregated account in accordance with section 165.00 of the
 local finance law and expended only on  specific  authorization  by  the
 Trustees.    Such indebtedness shall be repaid by taxes levied on behalf
 of the Trustees, as provided for by this act.
   5. The Trustees may accept any absolute gift, devise,  or  bequest  of
 real  or  personal  property  and  such  conditional  gifts, devises, or
 bequests as they shall by resolution approve.
   6. The Trustees shall be custodian of all funds, including  gifts  and
 trust  funds  paid over to the Trustees.  The Trustees may authorize the
 investment of funds in the same  manner  in  which  town  funds  may  be
 invested. Proceeds of obligations received from the town may be invested
 in  accordance  with  section 165.00 of the local finance law. No monies
 shall be disbursed by the Trustees except after audit by  the  Trustees.
 The Trustees shall audit all claims and shall order the payment thereof,
 except  as  otherwise  provided by this section. No such claims shall be
 audited or ordered paid by  the  Trustees  unless  an  itemized  voucher
 therefor shall be presented to the Trustees for audit and allowance. The
 provisions of this section shall not be applicable to payment of utility
 costs,  claims  of fixed salaries, and amounts which the Trustees may be
 required to pay on account  of  retirement  contributions  for  past  or
 current services to officers and employees of the Trustees. The Trustees
 shall keep such records in such manner as they may require.
   §  3.  Report of financial condition. For the purposes of article 3 of
 the general municipal law, the Trustees of the Freeholders and Commonal-
 ty of the town of Southampton shall be a municipal corporation  and  the
 provisions  of  said  article  relating  to municipal corporations shall
 apply to the Trustees.
   § 4. Limit upon real property tax levies  by  local  governments.  The
 Trustees  of  the  Freeholders and Commonalty of the town of Southampton
 shall be a local government pursuant  to  section  3-c  of  the  general
 municipal  law  and the provisions of such section providing for a limit
 upon real property tax levies by local governments shall  apply  to  the
 Trustees.
   §  5.  Applicability  of  town  law.  Except  as  provided herein, the
 provisions of article 8 of the town law shall apply to the Trustees,  as
 if  they  were  an  improvement  district, except as such provisions are
 inconsistent with the provisions of this act.
   § 6. Inter-municipal agreement authorized. The town board of the  town
 of Southampton and the Trustees of the Freeholders and Commonalty of the
 town of Southampton may execute an inter-municipal agreement pursuant to
 article 5-G of the general municipal law in order to efficiently execute
 the provisions of this act.
   §  7.  This  act  shall take effect immediately and shall apply to all
 fiscal years beginning on and after January 1, 2020.

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
     S. 8659--A                                           A. 10677--A
 
                       S E N A T E - A S S E M B L Y
 
                               May 10, 2018
                                ___________
 
 IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
   ed, and when printed to be committed to the Committee on Local Govern-
   ment  --  committee  discharged,  bill  amended,  ordered reprinted as
   amended and recommitted to said committee
 
 IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
   to  the  Committee  on Local Governments -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN  ACT in relation to the taxing authority of the Trustees of the Free-
   holders and Commonalty of the town of Southampton  and  providing  for
   procedures relating to their finances
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Suffolk County Tax Act. For the  purposes  of  the  Suffolk
 County  Tax  Act,  the Trustees of the Freeholders and Commonalty of the
 town of Southampton shall constitute a tax district and  the  provisions
 of  said  act relating to tax districts shall apply to the Trustees. The
 Trustees shall be entitled to raise taxes annually upon a majority  vote
 of  the  full  membership  of  said board, as provided by this act. Such
 amount shall be listed on the tax bill of the town of Southampton  as  a
 separate charge.
   §  2.  Finances.  1. The Trustees of the Freeholders and Commonalty of
 the town of Southampton shall adopt an annual budget, after public hear-
 ing, including all costs to be raised by  levy  for  the  coming  fiscal
 year.
   2.  The  Trustees' fiscal year shall run from the first day of January
 to the thirty-first day of December. The Trustees shall file the adopted
 annual budget with the clerk of the town in the  time  for  the  purpose
 specified  in section 104 of the town law. The town board shall not make
 any changes in the estimate of revenues or expenditures submitted by the
 Trustees. Funds approved by the Trustees shall be considered  an  annual
 appropriation therefor and shall be levied and collected annually by the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD15693-03-8

 S. 8659--A                          2                        A. 10677--A
 
 town  for  the Trustees in the same manner and at the same time as other
 taxes in the town.
   3.  The town board of the town of Southampton shall levy a tax against
 the real property lying within the town for the amount to be  raised  by
 tax,  as approved by the Trustees. Such tax shall be an ad valorem levy.
 The town board shall pay the full amount of the tax levy approved by the
 voters over to the Trustees, in the manner provided for by  the  Suffolk
 County Tax Act.
   4. The town board of the town shall have the power to authorize, sell,
 and  issue bonds, notes, and other evidences of indebtedness pursuant to
 the local finance law in order to permit the Trustees to provide facili-
 ties or improved facilities. Upon written request of the  Trustees,  the
 town  board shall authorize, sell, and issue such bonds, notes, or other
 evidences of indebtedness as are necessary to  accomplish  the  improve-
 ments  specified  in  the  notice. The proceeds of such bonds, notes, or
 other evidences of indebtedness shall be paid to the Trustees and  main-
 tained  in a segregated account in accordance with section 165.00 of the
 local finance law and expended only on  specific  authorization  by  the
 Trustees.    Such indebtedness shall be repaid by taxes levied on behalf
 of the Trustees, as provided for by this act.
   5. The Trustees may accept any absolute gift, devise,  or  bequest  of
 real  or  personal  property  and  such  conditional  gifts, devises, or
 bequests as they shall by resolution approve.
   6. The Trustees shall be custodian of all funds, including  gifts  and
 trust  funds  paid over to the Trustees.  The Trustees may authorize the
 investment of funds in the same  manner  in  which  town  funds  may  be
 invested. Proceeds of obligations received from the town may be invested
 in  accordance  with  section 165.00 of the local finance law. No monies
 shall be disbursed by the Trustees except after audit by  the  Trustees.
 The Trustees shall audit all claims and shall order the payment thereof,
 except  as  otherwise  provided by this section. No such claims shall be
 audited or ordered paid by  the  Trustees  unless  an  itemized  voucher
 therefor shall be presented to the Trustees for audit and allowance. The
 provisions of this section shall not be applicable to payment of utility
 costs,  claims  of fixed salaries, and amounts which the Trustees may be
 required to pay on account  of  retirement  contributions  for  past  or
 current services to officers and employees of the Trustees. The Trustees
 shall keep such records in such manner as they may require.
   §  3.  Report of financial condition. For the purposes of article 3 of
 the general municipal law, the Trustees of the Freeholders and Commonal-
 ty of the town of Southampton shall be a municipal corporation  and  the
 provisions  of  said  article  relating  to municipal corporations shall
 apply to the Trustees.
   § 4. Limit upon real property tax levies  by  local  governments.  The
 Trustees  of  the  Freeholders and Commonalty of the town of Southampton
 shall be a local government pursuant  to  section  3-c  of  the  general
 municipal  law  and the provisions of such section providing for a limit
 upon real property tax levies by local governments shall  apply  to  the
 Trustees.
   §  5.  Applicability  of  town  law.  Except  as  provided herein, the
 provisions of article 8 of the town law shall apply to the Trustees,  as
 if  they  were  an  improvement  district, except as such provisions are
 inconsistent with the provisions of this act.
   § 6. Inter-municipal agreement authorized. The town board of the  town
 of Southampton and the Trustees of the Freeholders and Commonalty of the
 town of Southampton may execute an inter-municipal agreement pursuant to

 S. 8659--A                          3                        A. 10677--A

 article 5-G of the general municipal law in order to efficiently execute
 the provisions of this act.
   §  7.  This  act  shall take effect immediately and shall apply to all
 fiscal years beginning on and after January 1, 2020;  provided  however,
 that  the  provisions  of  this act are adopted by the town board of the
 town of Southampton, county of Suffolk by local law subject to a  manda-
 tory referendum, pursuant to section 23 of the municipal home rule law.