§ 233 — Procedure on tax limit increase

§ 233. Procedure on tax limit increase. 1. In accordance with section\nten of article eight of the constitution, the amount to be raised in any\ncounty by tax on real estate in any fiscal year for county purposes, in\naddition to providing for the interest on and the principal of all\nindebtedness, shall not exceed an amount equal to one and one-half per\ncentum of the average full valuation of taxable real estate of such\ncounty, less the amount to be raised by tax on real estate in such year\nfor the payment of the interest on and the redemption of certificates or\nother evidence of indebtedness described in paragraphs A and D of\nsection five of article eight of the constitution, or renewals thereof.\nIf any joint indebtedness described in title one-A of article two of the\nlocal finance law is allocated and apportioned, or is excluded, under or\npursuant to such title or any other provision of law for the purpose of\ndetermining the debt-contracting power of a county, city, town, village\nor school district, such allocation and apportionment, or exclusion,\nshall not limit the amount to be raised in any county outside the\nforegoing limitation, or outside such limitation as increased as\nhereinafter provided in this section, to provide for the interest on and\nthe principal of any greater proportionate share of such debt service\nwhich the county has agreed or is required to provide. The total of the\namounts which may be so raised by all participating public corporations\noutside any limitation imposed by or pursuant to section ten of article\neight of the constitution to provide for their respective portions of\nany payment of principal or of interest on joint indebtedness shall not\nexceed the full amount required to be provided by all of such\nparticipants to make any such payment. The average full valuation of\ntaxable real estate of a county shall be determined by taking the\nassessed valuations of taxable real estate on the last completed\nassessment rolls and the four preceding rolls of such county, and\napplying thereto the ratio which such assessed valuation on each of such\nrolls bears to the full valuation, as determined by the state officer or\nagency authorized to make such determinations.\n 2. The limitation imposed by or pursuant to section ten of article\neight of the constitution and subdivision one of this section on the\namount that may be raised in a county by tax on real estate in any\nfiscal year for county purposes may be increased from time to time to\nnot to exceed the two per centum maximum limitation imposed by such\nsection of the constitution. Any such increase may be effectuated by a\nresolution of the board of supervisors:\n a. Approved by the affirmative vote of two-thirds of the whole number\nof its membership, or\n b. Approved by the affirmative vote of a majority of the whole number\nof its membership submitting a proposition for such increase to a\nmandatory referendum to be held pursuant to article three of this\nchapter. Such proposition shall not become effective until the approval\nthereof at such referendum. The board of supervisors shall not have\npower to take action pursuant to paragraph a of this subdivision unless\nthe proposed resolution shall have been presented at a meeting of the\nboard held not less than two weeks and not more than three months before\nthe meeting at which the vote thereon is taken and a public hearing, at\na time and place fixed by the board, shall have been held on such\nproposed resolution after a notice of such hearing, including the time\nand place thereof, shall have been published not less than ten days\nprior thereto in the official newspapers and also in such other\nnewspapers having general circulation in the county as shall be\ndesignated by the board for such purpose.\n 3. A resolution adopted pursuant to subdivision two of this section\nshall specify:\n a. That the board of supervisors (1) approves the increase in the tax\nlimitation pursuant to paragraph a of subdivision two of this section,\nor (2) that such board approves the submission of a proposition to\nincrease the tax limitation at a mandatory referendum pursuant to\narticle three. Where a proposition is so submitted to a mandatory\nreferendum, the resolution also shall specify whether such proposition\nshall be voted upon at a general or special election and the date of\nsuch election, provided, however, that any such date shall be not less\nthan sixty days after the adoption of such resolution.\n b. The constitutional tax limitation then applicable to the county\nphrased in terms of percentage and the proposed increased tax limitation\nsimilarly phrased.\n c. That such increase shall become effective (1) immediately, in the\nevent the resolution is adopted pursuant to paragraph a of subdivision\ntwo, or (2) immediately upon the approval of the proposition at the\nelection in the event a proposition is submitted pursuant to this\nsection to a mandatory referendum.\n d. That in the event a proposition is submitted pursuant to this\nsection to a mandatory referendum, the form thereof shall be as follows:\n "Shall the constitutional real estate tax limitation of the County of\n..................... be increased, in accordance with the State\nConstitution, Article VIII, Section 10, from the present limit of\n................... % to a limit of ............... %?"\n 4. Notice of any such election shall be published in the manner\nprovided in section seventy-seven of the election law for notice of a\ngeneral election.\n 5. Except as otherwise provided in this section, the provisions of the\nelection law governing the conduct of a general election and the payment\nof the expenses thereof shall apply where such an election is held on\nthe day of the general election in November and the provisions of the\nelection law governing the conduct of a special election and the payment\nof the expenses thereof shall apply where such an election is held on a\nday other than that of the general election in November. A proposition\nto be voted on pursuant to this section shall be submitted in the manner\nprovided in the election law and all provisions of such law, not\ninconsistent with this chapter, relating to the submission and to the\ntaking, counting and returning the vote and canvassing the results upon\na proposition or question submitted pursuant to law to the voters of the\nstate shall apply to such proposition. It shall be the duty of the board\nof elections to prepare the ballots, voting machines and other matters\nso that such election may be properly had and conducted.\n 6. The supreme court shall have jurisdiction under article fourteen of\nthe election law to determine questions of law and fact with respect to\nany election conducted pursuant to this section.\n 7. Upon the completion of its canvass of the votes cast on any\nproposition submitted pursuant to this section, the board of elections\nshall certify to the board of supervisors the total number of valid\nvotes cast in favor of and the total number of valid votes cast against\nsuch proposition.\n 8. Where the constitutional tax limitation is increased by a\nresolution of the board of supervisors adopted pursuant to paragraph a\nof subdivision two of this section, or where a proposition to increase\nsuch limitation is approved by more than fifty per centum of the duly\nqualified voters of the county voting thereon at a mandatory referendum,\nthe constitutional tax limitation of such county shall be increased in\naccordance therewith, and the clerk of the board of supervisors\nforthwith shall file with the secretary of state, state comptroller and\ncounty clerk a certified copy of the resolution adopted pursuant to this\nsection together with his certificate as to the manner in which and the\ndate on which such increase became effective.\n 9. It shall be the duty of the secretary of state to cause to be\npublished separately under an appropriate heading, in the appendix of\nthe session laws of each year and in the appendix of the local laws of\neach year, the names of the counties which have increased their\nconstitutional tax limitations pursuant to this section, with a\nstatement of the percentage to which such limitation was so increased\nand the date on which such increase became effective.\n