§ 5. Finances. 1. General. Except as hereinafter provided, the initial annual budget for the public library district shall not be adopted unless and until it is approved by a vote of a majority of the qualified voters of the district. All future annual budgets that increase or decrease the appropriation last provided for by the most recent annual budget shall be submitted to the voters of the library district for approval by a majority of the qualified voters of the district casting votes at an election. Appropriations for library purposes provided in the initial annual budget and in subsequent annual budgets shall, unless otherwise directed by vote, be considered as annual appropriations therefor until changed by further vote and shall be levied and collected yearly in the same manner and at the same time as other municipal charges. If the district and the initial annual budget or a subsequent annual budget for the library district is not approved, then the board may resubmit the same or a revised annual budget for consideration of the voters at a subsequent election. 2. Prior to any election upon a library district budget, a public hearing shall be held at which time the board will meet to hear all persons interested in the subject thereof concerning the same. Such hearing shall be held not less than twenty nor more than thirty days prior to the date set for the library district budget vote. Notice of such public hearing shall be published at least once in the officially designated newspaper of each municipality. At least five days shall elapse between the date of the first publication of the notice and the date specified for the hearing. 3. The board shall annually file with the clerk of each of the municipalities within the district an estimate of the proposed budget including costs of library services to be raised by levy for the library district in the year beginning with the succeeding first day of January. The municipalities shall not make any change in the estimate of revenues or expenditures submitted by the board of the public library district in preparation of its preliminary budget. 4. The town boards of Fleming, Owasco, Sennett, Throop and the city council of the city of Auburn if participating in the district shall each levy a local assessment against the real property lying within the boundaries of their respective municipalities for their respective shares of the total library district expenditures to be raised by an ad valorem assessment in accordance with the provisions hereof. The share to be raised by each municipality shall be equal to the sum of the total amount to be raised by levy of an ad valorem assessment against all property within the library district multiplied by the quotient determined by dividing the full assessed valuation of the municipality by the full assessed valuation of the library district. The term full assessed valuation shall mean the valuation which is derived by dividing the sessed valuation of the real property concerned as shown on the last completed assessment roll of each municipality by the equalization rates established by the authorized state officer or agency for such rolls of each municipality, of the property lying within each municipality. as to 5. The town boards of Fleming, Owasco, Sennett, Throop and the common council of the city of Auburn shall have the power to authorize, sell and issue bonds, notes or other evidences of indebtedness pursuant to the local finance law in order to permit the public library district provide facilities or improve facilities for library purposes. The approval of each municipality within the district shall be required for the authorization, sale and issuance of its respective allocable share of such bonds, notes or other evidences of indebtedness for such purposes, and such approval shall be subject to permissive referendum in each municipality. The authorization, sale and issuance of any approved bonds, notes, or other evidences of indebtedness shall be allocated between the municipalities in the same proportions as are the amount of revenues raised by tax for library district purposes. The proceeds of such bonds, notes, or other evidences of indebtedness shall be paid the treasurer of the library district and maintained in a segregated fund in accordance with section 165.00 of the local finance law and pended by the treasurer only on specific authorization by the board. 6. The board of the library district may accept on behalf of the district any absolute gift, devise or bequest of real or personal property and such conditional gifts, devises or bequests as it shall by resolution approve. to ex EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law 7. The treasurer of the board shall be the custodian of all funds of the library district including gifts and trust funds paid over to the trustees. The board may authorize the investment of funds in the custody of the treasurer. Funds received from the municipalities may be invested in accordance with section 165.00 of the local finance law. The presiding supervisors of Fleming, Owasco, Sennett, Throop and the mayor of the city of Auburn shall pay over to the library district all moneys which belong to or are raised for the library district. No moneys shall be disbursed by the treasurer except after audit by the board. The board 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, certified or verified by or on behalf of the claimant in such form as the board of trustees shall prescribe, shall be presented to the board for audit or allowance. The provisions of this section shall not be applicable to payment of claims of fixed salaries and amounts which the library district may be required to pay on account of retirement contributions for past and current services to officers and employees of the library district. The treasurer shall keep such records and in such manner as the board of trustees may require. § 6. Charter, commencement of operations, and transfer of property and employees. The initial trustees shall, within thirty days from the date of approval of the library district by the voters of the district, apply to the board of regents for a charter as a public library. Upon the granting of such a charter by the board of regents and the approval of the initial budget of the library district, the district shall contract with Seymour Library Association, or its successor, for the lease without charge of the real property owned by Seymour Library upon which it has been conducting a public association library and for the terms upon which the annual net income of the Seymour Library Endowment Fund shall be made available to the new district. The district shall enter into a contract which, among other things, requires the district to be responsible for the maintenance of the property which it receives from Seymour Library Association, or its successor including the cost of any improvements, additions or alterations to the real property received from the library which contract shall require the district to make no improvement, alteration or addition which would violate the terms of the deed by which Seymour library received the real property which it is permitting the district to occupy. Said contract shall contain such other terms and conditions as are acceptable to the district and Seymour Library Association, or its successor. Upon the granting of such charter by the board of regents, all employees of the Seymour Library shall become employees of the library district upon the same terms and conditions of employment and at the same rate of pay as their previous employment by the Seymour Library. § 7. Ad valorem levy. The several lots and parcels of land within the area of said public library district are hereby determined to be benefitted by the library facilities and services existing as of the effective date of this act and the town boards of the towns of Fleming, Owasco, Sennett, Throop and the council of the city of Auburn are hereby respectively authorized to assess, levy and collect the necessary expenses of operation, maintenance and repair of such facilities and services and such capital improvements including debt services on bonds, notes and other evidences of indebtedness of the municipalities issued for the purpose of such library district as may be hereafter authorized pursuant to the provisions of this act from such lots and parcels of land within their respective municipalities in the same manner and at the same time as other municipal charges. § 8. Education law. Except as otherwise provided by this act the provisions of the education law relating to public libraries shall be applicable to the public library district herein established. § 9. Improvement district. Except as herein provided, said library district shall constitute an improvement district within the meaning of municipal laws and shall be subject to all of the provision thereof relating to improvement districts except such as are inconsistent with the provisions of this act. § 10. This act shall take effect immediately. CHAPTER 616 AN ACT to authorize the conveyance of state land in the city of Buffalo to Women for Human Rights and Dignity Development Corporation, Inc. for charitable purposes Became a law July 24, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The commissioner of general services in the executive department is hereby authorized to sell and convey to the Women for Human Rights and Dignity Development Corporation, Inc., a not-for-profit corporation in the state of New York, the lands with the improvements thereon more particularly described in section three of this act. § 2. The purpose of this conveyance is to develop, implement and monitor activities which are exclusively charitable, with the primary intent of providing educational relief to those individuals who are disadvantaged, particularly women. Conveyance shall be on terms and conditions, including consideration, as the commissioner of general services may fix and determine. §3. The premises are more particularly described as follows: All that tract or parcel of land, situate in the city of Buffalo, county of Erie, state of New York and being part of Lot 65, Township 11, Range 8 of the Holland Land Company Survey (so-called) and further being part of subdivision lot 12 in block "F" as shown on a map filed in the Erie county clerk's office under cover no. 254, bounded and described as follows: Beginning at a point on the northwesterly boundary of Main street at its intersection with the southwesterly boundary of Florence avenue; running thence southwesterly along the northwesterly boundary of Main street, a distance of 50.0 feet to a point. Said point being the southeasterly corner of subdivision lot 12; running thence northwesterly, parallel with the southwesterly boundary of Florence avenue and along the southwesterly line of subdivision lot 12, a distance of 140.0 feet to a point; running thence northeasterly, parallel with the northwesterly boundary of Main street, a distance of 50.0 feet to a point on the southwesterly boundary of Florence avenue; running thence southeasterly along the southwesterly boundary of Florence avenue, distance of 140.0 feet to the point or place of beginning. a Together with all the right, title and interest of the party of the first part of, in and to any land lying in the bed of any highway, road, street or avenue, land or alley, open or proposed, lying in front of or adjacent to the premises conveyed hereunder to the centerline thereof. Being the same premises conveyed to the people of the state of New York by Florence B. Lunz by deed dated November 14, 1975 and recorded December 9, 1975 in the Erie county clerk's office in liber 8345 of deeds at page 523, said premises being known as 2238 Main Street, Buffalo, New York. § 4. Any lands transferred pursuant to this act shall be used exclusively to develop, implement and monitor activities which are exclusively charitable, with the primary intent of providing educational relief to those individuals who are disadvantaged, particularly women and upon termination of such use, title to the lands so transferred shall revert to the state of New York. 5. The commissioner of general services shall not grant the aforesaid lands unless application is made therefor within one year after the date on which this act shall have become a law. 6. This act shall take effect immediately. EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law CHAPTER 617 AN ACT to amend the tax law, in relation to authorizing the county of Tompkins to increase the rate of sales and compensating use taxes Became a law July 24, 1992, with the approval of the Governor. Passed on Home Rule request pursuant to Article IX, section 2(b) (2) of the Constitution by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: as at in Section 1. The opening paragraph of section 1210 of the tax law, amended by chapter 2 of the laws of 1992, is amended to read as follows: Notwithstanding any other provision of law to the contrary, but subject to the limitations and exemptions in part II of this article, any city in this state or county in this state, except a county wholly within a city, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing in any such city or county the following taxes, the rate of one-half, one, one and one-half, two, two and one-half or three percent, provided, however, that for the period beginning June first, nineteen hundred seventy-four and ending June thirtieth, nineteen hundred seventy-five, any such city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws imposing such taxes in any such city, at the rate of four percent and, provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws imposing such taxes: (i) at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning June first, nineteen hundred eighty-three and ending December thirty-first, nineteen hundred eighty-five; and (ii) at a rate which is three-quarters percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning January first, nineteen hundred eighty-six and ending December thirty-first, nineteen hundred ninety-three subject to the limitation set forth in section twelve hundred sixty-two-e of this chapter, and provided further, however, that the county of Nassau is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one-half percent additional to the three percent rate authorized above in this paragraph and which is additional to the three-quarters percent rate also authorized above this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the county of Erie is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for: (i) the period beginning March first, nineteen hundred eighty-five and ending December thirty-first, nineteen hundred eighty-seven; and (ii) the period beginning January tenth, nineteen hundred eighty-eight and ending February twenty-eighth, nineteen hundred ninety-three and provided further, however, that the county of Cattarauis hereby further authorized and empowered to adopt and amend local resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph such county for the period beginning March first, nineteen hundred eighty-six and ending February twenty-eighth, nineteen hundred ninetyfour, and provided further, however, that the county of Allegany is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning December first, nineteen hundred eighty-six and ending November thirtieth, nineteen hundred ninety-two, and provided further, however, that the county of Tompkins is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one-half or one percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning December first, nineteen hundred ninety-two and ending November thirtieth, nineteen hundred ninety-three, and provided further, however, that the county of for or Suffolk is hereby further authorized and empowered to adopt and amend local laws or resolutions imposing such taxes at a rate which is onehalf percent additional to the three percent rate authorized above in this paragraph for such county for the period beginning September first, nineteen hundred ninety-one and ending December thirty-first, nineteen hundred ninety-three, and provided further, however, that the city of Yonkers is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Yonkers and the counties of Erie, Cattaraugus [and], Allegany and Tompkins.), and provided further, however, that the city of Mount Vernon is hereby further authorized and empowered to adopt and amend local laws imposing such taxes at a rate which is one percent additional to the three percent rate authorized above in this paragraph for such city (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one percent additional rate authorized for Mount Vernon.), and provided further, however, that the city of Rome is hereby further authorized and empowered to adopt and amend local laws, ordinances or resolutions imposing such taxes at a rate which is one-quarter percent additional to the three percent rate authorized above in this paragraph for such city for the period beginning September first, nineteen hundred ninety and ending August thirty-first, two thousand (The maximum rate referred to in section twelve hundred twenty-four shall be calculated without reference to such one-quarter of one percent additional rate authorized for Rome.), and provided further, however, that if the county of Dutchess, the county of Orange or the county of Rockland withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law, such county is hereby authorized and empowered, in the alternative, to adopt and amend local laws, ordinances or resolutions imposing such taxes at the rate of onehalf, three-quarters, one, one and one-quarter, one and one-half, one and three-quarters, two, two and one-quarter, two and one-half, two and three-quarters, three or three and one-quarter percent if the revenues from a one-quarter percent rate of such tax are required by such local laws, ordinances or resolutions to be set aside for mass transportation purposes, such taxes to be administered, collected and distributed by the commissioner of taxation and finance as provided in subpart B of part III and in part IV of this article: § 2. Section 1223 of the tax law, as amended by chapter 769 of the laws of 1990, is amended to read as follows: § 1223. Limitations on rates. No transaction taxable under sections twelve hundred two through twelve hundred four shall be taxed pursuant to this article by any county or by any city located therein, or by both, at an aggregate rate in excess of the highest rate set forth in the applicable subdivision of section twelve hundred one of this [act] article or, in the case of any taxes imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven (other than taxes imposed by a city having a population of one million or more for the limited period provided in section twelve hundred ten or pursuant to subdivision (h) of section twelve hundred ten or by the [counties] county of Nassau, Erie, Cattaraugus [or], Allegany or Tompkins as provided in section twelve hundred ten) at a rate in excess of three percent, except that, in the city of Yonkers and in the city of Mount Vernon, the rate may not be in excess of four percent and in the city of Rome, the rate may not be in excess of three and one-quarter percent and except that in the city of Poughkeepsie in the county of Dutchess, if such county withdraws from the metropolitan commuter transportation district pursuant to section twelve hundred seventy-nine-b of the public authorities law and if the revenues from a one-quarter percent rate of such tax imposed by such county, pursuant to the authority of section twelve hundred ten of this article, are required by local laws, ordinances or resolutions to be set aside for mass transportation purposes, the rate may not be in excess of three and one-quarter percent. If a transaction is taxed by both a county and a city, the rate of tax on such transaction imposed by the county or city, not having prior right thereto pursuant to section twelve hundred twenty-four, shall be deemed EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law |