§ 54-A — Withholding of payment of local assistance by the state to counties, cities and villages, in certain cases

§ 54-a. Withholding of payment of local assistance by the state to\ncounties, cities and villages, in certain cases. 1. In the event that\nany county, city or village, subject to the provisions of section ten of\narticle eight of the constitution of this state, levies or causes to be\nlevied taxes upon real property in excess of the limitation prescribed\nby or pursuant to such section, the state comptroller, upon a\ndetermination of the amount thereof as herein provided, shall withhold\nlocal assistance by the state as defined in section seventy-one of this\nchapter to such county, city or village to the extent of such excess.\nThe state comptroller shall give notice in writing by registered mail\naddressed to the chief fiscal officer and to the legislative body of any\nsuch county, city or village of his determination of the amount of such\nexcess levy and of his intention to withhold such local assistance to\nthe extent of such excess, and further requiring such county, city or\nvillage, within thirty days from the date of such notice, to show cause\nwhy such withholding should not be made by filing a verified statement\nwith him setting forth the facts in relation thereto. The comptroller,\nupon receipt of such verified statement, or if no verified statement is\nfiled within the time permitted, then at the expiration of such time,\nshall review his determination and within thirty days thereafter make\nand file in his office his final determination thereon and cause copies\nthereof to be served by registered mail upon the chief fiscal officer\nand upon the legislative body of such county, city or village. The\namount finally determined by the state comptroller to be withheld shall\nbe deducted only from the next four quarterly instalments due or to\nbecome due thereafter to such county, city or village pursuant to the\nprovisions of section fifty-four of this chapter.\n 2. To the extent that any county, city or village from which moneys\nshall have been withheld as provided by this section shall, in the next\nsucceeding fiscal year of such county, city or village, levy or cause to\nbe levied taxes upon real property to an amount less than the amount\npermitted under or pursuant to the provisions of section ten of article\neight of the constitution of this state, such withheld local assistance\nmay be paid to such county, city or village, to the extent of such\ndecrease, provided, however, that not more than the amount withheld may\nbe so paid. The state comptroller shall make and file his determination\ncertifying the amount of such moneys so withheld to which the county,\ncity or village may be entitled under the provisions of this\nsubdivision. To the extent that such withheld moneys are not paid to\nsuch county, city or village as herein provided, they shall be retained\nin the general fund of the state treasury to the credit of the local\nassistance fund therein, and such county, city or village shall have no\nfurther claim to the payment thereof.\n 3. The chief fiscal officer of each county, city or village shall, not\nless than ten days prior to the adoption of its budget, file with the\nstate comptroller on forms to be furnished by him, a statement showing\nthe amount which such county, city or village may raise by tax on real\nestate under the provisions of sections ten and eleven of article eight\nof the constitution of this state and the estimated amount of tax on\nreal estate proposed to be levied on account of such budget, and such\nchief fiscal officer shall also within thirty days after the adoption of\nsuch budget, file with the state comptroller a certified copy of such\nbudget, the amount of its tax levy upon real estate on account of such\nbudget, and such other information as the state comptroller may require.\nFailure to comply with the provisions of this subdivision shall not\ninvalidate a tax levied by any such county, city or village.\n