§ 233-A — Amounts to be included or excluded in computing constitutional taxing power

§ 233-a. Amounts to be included or excluded in computing\nconstitutional taxing power. 1. For the purpose of computing the amount\nthat may be raised in any county by tax on real estate in any fiscal\nyear for county purposes in accordance with section ten of article eight\nof the constitution, county purposes shall include, but not be limited\nto, the following:\n Agriculture and markets law\n a. Weights and measures administration, as provided by article sixteen\nof the agriculture and markets law.\n Conservation law\n b. Extinguishing fires, as provided by section fifty-three of the\nconservation law.\n County law\n c. Making payments pursuant to contracts for the reception and custody\nof prisoners, as provided by subdivision eleven of section twelve of the\ncounty law.\n d. Public health services, as provided by subdivision forty-four-a of\nsection twelve of the county law.\n e. Performance of public purposes by independent organizations, as\nprovided by subdivisions forty-three, forty-four, forty-seven,\nforty-eight, and forty-nine-a of section twelve of the county law and\nsimilar laws.\n f. Making refunds on account of the collection of taxes illegally or\nimproperly assessed or levied, in the proportion that the county\nbenefited by such collection, where such refunds are made pursuant to\nsection sixteen of the county law.\n g. Printing and distribution of proceedings of the board of\nsupervisors, as provided by section nineteen or section nineteen-a of\nthe county law.\n h. Working on and making copies of assessment-rolls and tax-rolls\npursuant to subdivisions eleven and twelve of section twenty-three of\nthe county law.\n i. Salary of the first assistant district attorney of Monroe county in\naccordance with the provisions of section two hundred three of the\ncounty law.\n Education law\n j. Library expenses pursuant to section two hundred fifty-seven or two\nhundred hundred fifty-eight of the education law.\n k. County vocational education and extension board expenses in\naccordance with article twenty-three of the education law.\n m. Providing for community colleges pursuant to paragraph b of\nsubdivision one of section sixty-three hundred five of the education\nlaw.\n Election law\n n. Election expenses apportioned to the county pursuant to sections\n4-136 and 4-138 of the election law and section three hundred\nsixty-one-a of the county law.\n Executive law\n o. Expenses of county veterans' service agencies pursuant to section\none hundred seventy-one of the executive law.\n Highway law\n p. Expenses apportioned to the county for the construction or\nimprovement of bridges pursuant to section two hundred thirty-three of\nthe highway law.\n Judiciary law\n q. Reimbursement to the state for sums paid by the state on behalf of\nthe county and which reimbursement is raised by the county in the manner\nprovided by section seventy-four of the judiciary law.\n Public health law\n u. Support of a county or part-county health district pursuant to\narticle three of the public health law.\n v. Support of a county laboratory pursuant to sections five hundred\ntwenty-two and five hundred twenty-three of the public health law.\n Social welfare law\n w. Reimbursement to another public welfare district, pursuant to\nsubdivision two of section sixty-two of the social welfare law or\nsection two hundred thirty-three of the family court act for hospital or\nother institutional care rendered to a local charge of the county's\npublic welfare district.\n x. Expenses of adult institutional care, care for any child or minor\nunder the age of eighteen years who is cared for away from his parents,\nand hospital care, where charge-backs for such expenses are made against\na town or city in a county public welfare district pursuant to\nsubdivision one of section seventy of the social welfare law or section\ntwo hundred thirty-three of the family court act.\n y. Assistance and care in a county public welfare district, where such\nassistance and care is administered under the direction of a county\ncommissioner of public welfare and where the county has assumed the\nresponsibility therefor pursuant to sections seventy-two and\nseventy-three of the social welfare law.\n z. Assistance and care in a city in a county public welfare district,\nwhere such assistance and care is administered by the county pursuant to\nsubdivision two of section seventy-four-d of the social welfare law.\n aa. Support of a public home maintained by a county public welfare\ndistrict, or for the amount to be paid by such district to another\npublic welfare district in accordance with a contract for care and\nmaintenance of persons in need of institutional care, where such home is\nmaintained or such contract is made pursuant to section one hundred\nninety-three of the social welfare law.\n Real property tax law\n bb. Making refunds on account of the collection of taxes attributable\nto clerical errors, errors in essential fact, or unlawful entries as\nthose terms are defined in section five hundred fifty of the real\nproperty tax law, in the proportion that the county benefited by such\ncollection, where such refunds are made pursuant to section five hundred\nfifty-six or five hundred fifty-six-a of the real property tax law.\n cc. Amounts to be paid on account of taxes returned as unpaid pursuant\nto section nine hundred thirty-six of the real property tax law.\n dd. Expense of preparing conveyances of lands sold for taxes, as\nprovided by section one thousand eighteen of the real property tax law.\n ee. Making refunds to tax sale purchasers required by reason of error\nor irregularity in the assessment or levying of a tax, in the proportion\nthat the county benefited by the return of such tax, where such refunds\nare made pursuant to section one thousand thirty of the real property\ntax law.\n ff. Expense of publishing notice of unredeemed lands, as provided by\nsection one thousand fourteen of the real property tax law.\n gg. Making refunds to taxpayers required by reason of amounts of taxes\npaid upon unlawful, excessive or unequal assessments, in the proportion\nthat the county benefited by such payment, where such refunds are made\npursuant to section seven hundred twenty-six of the real property tax\nlaw.\n Special laws\n hh. Reimbursement to the state for part of the cost of construction of\nerosion-arresting public works by the county where such reimbursement is\nmade by the county from a general tax levied upon all taxable property\nlocated therein, as provided by section two of chapter five hundred\nthirty-five of the laws of nineteen hundred forty-five, as amended.\n ii. Sanitary sewers and public works constructed at the expense of and\nas a general purpose of the county of Onondaga, as provided by chapter\nfive hundred sixty-eight of the laws of nineteen hundred thirty-three,\nas amended.\n jj. Expenses of the police department of the county of Nassau which\nare charged to the county or to the area of the county within the county\npolice district, as provided by section 8-15.0 of the Nassau county\nadministrative code.\n 2. For the purpose of computing the amount that may be raised in any\ncounty by tax on real estate in any fiscal year for county purposes in\naccordance with section ten of article eight of the constitution,\namounts assessed by a county as assessments for benefit shall be\nexcluded from the computation of the amount that may be so raised.\nAssessments for benefit that shall be so excluded shall include, but not\nbe limited to, assessments for the following purposes.\n Conservation law\n a. River improvements, river regulation or drainage pursuant to\narticle six, seven or eight of the conservation law, as the case may be.\n Special laws\n b. Reimbursement to the state for part of the cost of construction of\nerosion-arresting public works by the county, where such reimbursement\nis made by the county from special assessments upon the real property\nbenefited thereby, as provided by section two of chapter five hundred\nthirty-five of the laws of nineteen hundred forty-five, as amended.\n c. Making payments to the county of Onondaga for sanitary sewer and\npublic works purposes, where such amounts are assessed upon property\nspecially benefited thereby in a town, village or city, as provided by\nchapter five hundred sixty-eight of the laws of nineteen hundred\nthirty-three, as amended.\n 3. For the purpose of computing the amount that may be raised in any\ncounty by tax on real estate in any fiscal year for county purposes in\naccordance with section ten of article eight of the constitution,\namounts raised for each of the following purposes shall be excluded from\nsuch computation and treated as indicated:\n County law\n a. Custody of prisoners by a town, village or city in Westchester\ncounty, as provided by subdivision fifty-seven of section twelve of the\ncounty law. A tax so levied shall be treated as a purpose of and a\ncharge against such town, village or city, as the case may be.\n b. Making refunds on account of the collection of taxes illegally or\nimproperly assessed or levied in the proportion that a tax district or\ndistricts in the county benefited by such collection, where such refunds\nare made pursuant to section sixteeen of the county law. A tax so levied\nupon such a tax district shall be treated as a purpose of and charge\nagainst such district.\n Education law\n c. Support of a school hygiene district pursuant to section nine\nhundred nine of the education law. A tax so levied upon a town, union\nfree school district or city shall be treated as a purpose of and a\ncharge against such town, school district or city, as the case may be.\n d. Increase of salary of a district superintendent of schools pursuant\nto subdivision two of section twenty-two hundred nine of the education\nlaw. A tax so levied upon property in a town shall be treated as a\npurpose of and a charge against such town.\n Election law\n e. Election expenses apportioned to a city, town or village pursuant\nto sections ninety-three and ninety-four of the election law. A tax so\nlevied shall be treated as a purpose of and charge against such city,\ntown or village, as the case may be.\n Highway law\n f. Expenses apportioned to a town for the construction or improvement\nof bridges pursuant to section two hundred thirty-three of the highway\nlaw. A tax so levied upon a town shall be treated as a purpose of and a\ncharge against such town.\n Public health law\n g. Expenses of a laboratory supply station or substation apportioned\nto a city, village, town or consolidated health district pursuant to\nsection five hundred sixty-three of the public health law. A tax so\nlevied shall be treated as a purpose of and charge against such city,\nvillage, town or consolidated health district, as the case may be.\n h. Amount apportioned to a town, village or city for the support of a\nconsolidated health district, in accordance with section three hundred\nninety-nine of the public health law. A tax so levied shall be treated\nas a purpose of and charge against such town, village or city, as the\ncase may be.\n Social services law\n i. Safety net assistance and medical care given at home for persons\nresiding in or found in a town or city in a county social services\ndistrict, as provided by subdivisions two and three of section\nsixty-nine of the social services law. A tax so levied shall be treated\nas a purpose of and a charge against such town or city, as the case may\nbe.\n j. Payment of the principal of and interest on bonds as provided by\nsubdivision six of section ninety-three of the social services law. A\ntax so levied shall be treated as being imposed for debt service.\n k. Burial of recipients of public assistance or care, where\ncharge-backs for such expenses are made against a town or city in a\ncounty public welfare district pursuant to subdivision two of section\none hundred forty-one of the social welfare law. A tax so levied shall\nbe treated as a purpose of and a charge against such town or city, as\nthe case may be.\n l. Veteran assistance given by a city or town in a county social\nservices district to persons residing or found therein, as provided by\nsubdivision two of section one hundred seventy-one of the social\nservices law. A tax so levied shall be treated as a purpose of and a\ncharge against such city or town, as the case may be.\n Real property tax law\n m. Supplying assessment rolls prepared in accordance with sections\nfive hundred two and five hundred four of the real property tax law. A\ntax so levied shall be treated as a purpose of and charge against the\ncity, town or village, as the case may be, for which the rolls are\nprepared.\n n. Making refunds on account of the collection of taxes attributable\nto clerical errors, errors in esstential fact, or unlawful entries as\nthose terms are defined in section five hundred fifty of the real\nproperty tax law, in the proportion that a tax district or districts in\nthe county benefited by such collection, where such refunds are made\npursuant to section five hundred fifty-six or five hundred fifty-six-a\nof the real property tax law. A tax so levied upon such a tax district\nshall be treated as a purpose of and charge against such district.\n o. Preparing and mailing statements of taxes pursuant to section nine\nhundred twenty-two of the real property tax law. A tax so levied shall\nbe treated as a purpose of and a charge against the tax district\npreparing and mailing the same.\n p. Preparing and mailing statements of taxes to non-residents pursuant\nto section nine hundred eighty-two of the real property tax law. A tax\nso levied shall be treated as a purpose of and charge against the town,\nvillage or school district preparing and mailing the same, as the case\nmay be.\n q. Making refunds to tax sale purchasers required by reason of error\nor irregularity in the assessment or levying of a tax, in the proportion\nthat a tax district or districts in the county benefited by the return\nof such tax, where such refunds are made pursuant to section one\nthousand thirty of the real property tax law. A tax so levied upon such\na tax district to pay such a refund shall be treated as a purpose of and\ncharge against such district.\n r. Making refunds to taxpayers required by reason of amounts of taxes\npaid upon unlawful, excessive or unequal assessments, in the proportion\nthat a town, village, city or special district in the county benefited\nby such payment, where such refunds are made pursuant to section seven\nhundred twenty-six of the real property tax law. A tax so levied upon a\ntown, village, city or special district for which the excess of tax was\ncollected shall be treated as a purpose of and charge against such town,\nvillage, city or special district, as the case may be.\n Town law\n s. Amounts specified in annual budgets of towns, as provided by\nsection one hundred fifteen of the town law. A tax or assessment so\nlevied shall be treated as a purpose of and charge against the town or\ndistrict for which they are levied.\n Workmen's compensation law\n t. Amounts included in a tax levy to pay the share of a participant,\nother than the county, in a county self-insurance plan in accordance\nwith the provisions of article five of the workmen's compensation law. A\ntax so levied shall be treated as the purpose of and charge against such\nparticipant.\n Special laws\n u. Amounts charged against the county pursuant to subdivision three of\nsection four of chapter six hundred seventy-eight of the laws of\nnineteen hundred twenty-eight, as amended, for the amortization of bonds\nissued for grade crossing purposes pursuant to section fourteen of\narticle seven of the constitution. A tax so levied shall be treated as\nbeing levied for debt service.\n v. Amounts charged against the county or a town therein for the\namortization of bonds issued for highway purposes pursuant to chapter\nfour hundred sixty-nine of the laws of nineteen hundred six, as amended\nor supplemented, or chapter two hundred ninety-eight of the laws of\nnineteen hundred twelve, as amended or supplemented. A tax so levied\nshall be treated as being imposed for debt service.\n w. Providing for town purposes, in accordance with sections one\nhundred three and one hundred four of the Dunkirk city charter. An\namount so levied shall be treated as a purpose of and charge against the\ntown of Dunkirk.\n x. Construction and maintenance of highway bridges within the city of\nPort Jervis and the town of Deerpark and apportioned between such city\nand such town, as provided by section seventy of the charter of the city\nof Port Jervis. A tax so levied shall be treated as a purpose of and\ncharge against such city or town, as the case may be.\n y. Repayment to the city of Port Jervis of the amount paid by the city\nfor the bond of the city clerk for the collection of taxes levied by the\nboard of supervisors, as provided by section ninety-four of the charter\nof the city of Port Jervis. A tax so levied shall be treated as a\npurpose of and charge against such city.\n z. Repayment to the city of Port Jervis of the amount of unpaid taxes\npaid to the county treasurer, as provided by section ninety-seven-a of\nthe charter of the city of Port Jervis. A tax so levied shall be treated\nas a purpose of and charge against such city.\n aa. Highway, bridge and fire fighting purposes and increases of\nsalaries of district superintendents of schools, assessed upon property\nsituated outside the corporation tax district of the city of Rome as\nprovided by section ninety and subdivision two of section two hundred\neighty-three of the charter of the city of Rome. A tax so levied shall\nbe treated as a purpose of and charge against such city.\n bb. Providing for purposes of the town of Vernon and levied upon the\ncity of Sherrill, as provided by section four of the charter of the city\nof Sherrill. A tax so levied shall be treated as purpose of and charge\nagainst such town.\n cc. Sanitary sewer and public works purposes, which pursuant to\nagreement are made a general charge against a town, village or city in\nOnondaga county, as provided by chapter five hundred sixty-eight of the\nlaws of nineteen hundred thirty-three, as amended. A tax so levied shall\nbe treated as a purpose of and charge against such town, village or\ncity, as the case may be.\n dd. Amounts included in the city abstract of taxes levied against the\ncity of Syracuse (a) for payments by such city of discounts on account\nof payments of certain taxes and (b) for the percentage received by such\ncity from the treasurer of the county for collection of certain taxes,\nas provided by section one of chapter six hundred ninety of the laws of\nnineteen hundred thirty-seven, as amended. A tax so levied shall be\ntreated as a purpose of and charge against such city.\n ee. Police protection furnished to a city, village or police district\nby the police department of the county of Nassau pursuant to contract,\nas provided by section eight hundred four of chapter eight hundred\nseventy-nine of the laws of nineteen hundred thirty-six, as amended. A\ntax so levied shall be treated as a purpose of and charge against such\ncity, village or district, as the case may be.\n 4. For the purpose of computing the amount that may be raised in any\ncounty by tax on real estate in any fiscal year for county purposes in\naccordance with section ten of article eight of the constitution, taxes\nlevied or relevied by a county for each of the following purposes shall\nbe treated as levies or relevies for the purpose of enforcement or\nadjustment and shall be excluded from such computation:\n Education law\n Real property tax law\n b. Relevy of taxes rejected because imperfectly described or\nerroneously assessed, as provided by section five hundred fifty-seven of\nthe real property tax law.\n c. Levy of a deficiency in a previous levy, where such deficiency is\noccasioned by reason of adjustment of equalization rates, as provided by\nsections eight hundred twenty, eight hundred twenty-two and eight\nhundred twenty-six of the real property tax law.\n Town law\n d. Levy of unpaid sewer charges, fees, rates or rents and penalties\nthereon, transmitted to the board of supervisors as provided by\nparagraph (k) of subdivision one of section one hundred ninety-eight of\nthe town law.\n e. Levy of unpaid water charges or rates and penalties thereon,\ntransmitted to the board of supervisors as provided by paragraph (d) of\nsubdivision three of section one hundred ninety-eight of the town law.\n f. Levy of unpaid refuse or garbage removal rates, charges or fees and\npenalties thereon, transmitted to the board of supervisors as provided\nby paragraph (c) of subdivision nine of section one hundred ninety-eight\nof the town law.\n Special laws\n g. Relevy of unpaid taxes returned to the county of Cattaraugus\npursuant to section one hundred thirteen of chapter five hundred\nthirty-five of the laws of nineteen hundred fifteen, constituting the\ncharter of the city of Olean.\n 5. For the purpose of computing the amount that may be raised in any\ncounty by tax on real estate in any fiscal year for county purposes in\naccordance with section ten of article eight of the constitution, the\nfollowing items shall be excluded from such computation and treated as\nindicated:\n Real property tax law\n a. Making levies of taxes upon land or property omitted from the tax\nlevy of the preceding year, as provided by section five hundred\nfifty-one or five hundred fifty-three of the real property tax law. The\namounts so levied shall be deducted from the aggregate of taxation to be\nlevied for the current year on the city or town in which such land or\nproperty is located.\n b. Charges against school districts on account of the making of\nrefunds to taxpayers of amounts of relevied school taxes attributable to\nclerical errors, errors in essential fact, or unlawful entries as those\nterms are defined in section five hundred fifty of the real property tax\nlaw, where such refunds are made pursuant to section five hundred\nfifty-six or five hundred fifty-six-a of the real property tax law. A\ncharge so made shall be deducted from any moneys which by reason of\nreturned unpaid school taxes shall become payable by the county\ntreasurer to the school district which returned the tax so assessed or\nlevied.\n Town law\n c. Payments of surplus moneys by a town toward the reduction of taxes\nlevied or to be levied upon the town, as provided by section one hundred\ntwelve of the town law. Such a payment shall be treated as a special\ncredit toward the reduction of such taxes.\n Special laws\n d. Amounts allocated to a city and to the area in the county outside\nthe cities from moneys collected from special taxes imposed by the\ncounty pursuant to chapter two hundred seventy-eight of the laws of\nnineteen hundred forty-seven, as amended, where such amounts are applied\nto reduce the county tax levied upon real property in such city or such\narea. An amount so applied shall be treated as a special credit toward\nthe reduction of such county tax levied upon real property.\n 6. A provision of this section shall be controlling wherever it is\ninconsistent with any general, special or local law enacted prior to\nJanuary first, nineteen hundred fifty.\n