if those who make the law, break the law

[mzswales]

TOWN LAW, 202(3), 202-a(1):A town may assess the costs of establishing and maintaining a water supply district only on an ad valorem basis,and not on a benefit basis.Also,a town may not establish a system of user fees to finance the costs of a water supply district.

The State Legislature,by enacting provisions in Articles 12 and 12-A for financing town improvement districts,has created a comprehensive legislative scheme and evinced an intent to pre-empt the area of financing for improvement districts (Coconato v Town of Esopus, 152 AD2d 39, 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS 2d 891; 1986 Opns St Comp No. 86-53, p 89; see also Municipal Home Rule Law, 10[1][ii][d][3], which precludes a town from superseding provisions of the Town Law relating to special or improvement districts).

VILLAGE LAW 11-1118, 11-1120; STATE CONSTITUTION ARTICLE XVI, 1; MUNICIPAL HOME RULE LAW 10(1)(II)(A)(9): Delinquent water charges owed by users of the village water system who are located outside the village, may not be collected by the inclusion of such delinquent amounts on the village or town tax roll.

Pursuant to section 11-1120 of the Village Law,a village may extend its water mains outside the village. If such an extension is made,the village "shall adopt rules, regulations and rates to apply to all consumers outside of the village."Section 11-1116 also authorizes the adoption of rules, regulations and local laws not inconsistent with law for enforcing the collection of water rents and provides that a village"may enforce observance thereof by cutting off the supply of water".

VILLAGE LAW 11-1118 authorizes villages to establish a scale of rents for use of water,to be paid at such times and in such manner as the prescribed by the village. Section 11-1118 provides that rents, together with penalties due for non-pyment,"shall be a lien on the real property upon which or in connection with which the water is used...".In addition, section 11-1118 sets forth a procedure by which the amount of the delinquent water rent, plus penalties,is included in the"annual village tax levy" and thereby levied "upon the real property in default". Since VILLAGE LAW 11-1118 authorizes a village to include delinquent water rents only on the village tax roll,the tax levy enforcement procedure of that section may be used only for properties within the villages, there is no statutory authority for a village to require a town to levy such amounts on the town tax roll,or for the town to do so at the request of the village. In this regard, Town Law 198(3)(d) sets forth a procedure for the enforcement of unpaid water charges imposed by a town board, on behalf a town water district, on property owners in adjoining
towns who are permitted to use water from the district. Under section 198(3)(d) the county governing board is required to levy the amount of the delinquent water rents against the property liable as a tax in the annual tax rolls of the town in which the property is located.Town Law 198(3)(d), however,is limited in its application to users of a town water district whose property is located in an adjoining town.There is no similar statutory procedure for the levy on a town tax roll of delinquent water charges owed by outside users of a village water system.

It is not within the village's home rule authority to provide, by local law, for the levy of such delinquent charges on either the village or town tax roll. When delinquent user charges,such as water rents, are collected by inclusion in tax levy, the charges become indistinguishable and inseparable from the taxes themselves (see, e.g., 1986 Opns St Comp No. 86-76,p120). It is well-settled that the power to assess and collect taxes is vested exclusively in the State Legislature and that a municipal corportion may exercise the authority to tax only if expressly delegated to it by the Legislature (NY Const,artXVI<1;see, e.g., City of New York v State of New York, 94 NY2d 577, 709 NY2d 122; Greater Poughkeepsie Library District v Town of Poughkeepsie,81 NY2d 574, 601 NY2d 94; Sonmax v City of New York, 43 NY 2nd 253, 401 NYS2d 173; see also NY Const, article IX, 2]c][8]; Municipal Home Rule Law 10{1][ii][9]). Any tax imposed must be within the expressed limitations of the enabling statute (Castile Oil v City of New York, 89 NY2d 334, 653 NYS2d 86). Therefore, absent express State stautory authority, such as that contained in Town law 198(3)(d), delinquent water rents owed by users of the village water system who are located outside the village may not be collected by inclusion on the town or village tax roll.

Accordingly, delinquent water charges owed by users of the village water system who are located outside the village, may not be collected by the inclusion of such delinquent amounts on the village or town tax roll.1

1 With respect to other methods of collecting charges from outside users of a village water system, pursuant to Village Law 11-1116 and 11-1120, a village has several options available ,including requiring outside users to pay a deposit to make a minimum payment in advance or to pay a reasonable collection charge to cover costs that are collected by means of a civil suit.

I live in New Cassel,a hamlet and census designated place outside the Village of Westbury, Town of North Hempstead, in the County of Nassau, State of New York. The westbury water district supplies my water which i'm assessed for on an ad valorem basis(property taxes) to The Town of North Hempstead Receiver of Taxes. Despite state law, i also pay a user fees (water bill) two times a year directly to the water district (In 2004 ,a user fees for $115.00 was added on my town tax bill as my unpaid May 2003, water bill. thing is my May 2003, water bill was $63.25 for which i have areceipt stamped PAID that i showed to the tax receivers office along with the original bill and asked them to remove it off my property tax. I was told they could not help me, that the county assessor put it on there and would have to remove it. The county assessor said the town put it there not them.i sent in payment for my property tax without including the $115.00 , the tax receiver refused to accept it and sent it back.The town then put tax liens on my home and sold them.As a result of local government not adhereing to the WRITTEN LAWS of the state, i now have till the beginning of march to come up with 30k to redeem or lose my home. This is not the beginning of this story,and no where near the end.There have been major changes in government policy around here as a result of my determination to save my home.After reviewing my water bills the state comptroller ordered the county comptroller to audit the westbury water district , something that had never been done since being established in 1911 and that i had been asking the county comptroller to do for 3 years.Their findings must of been inconceivable even to them, because after being government policy for over 100 years, all 200 plus water districts are being dissolved and replaced by one water authority for the whole nassau county. The town of north hempstead is under investigation for corruption, i still need help to save my home. what can i do to stop this from happening

What is the 30,000 that you must pay? To whom? It is not quite clear to us here?

[mzswales]

Originally Posted by Unregistered

What is the 30,000 that you must pay? To whom? It is not quite clear to us here?

good evening,

[mzswales]

the 30k im referring to the amount i owe to the town of north hempstead receiver of taxes in back taxes due to tax receiver returning my tax payment because i didnt include the bogus water charges that were added on to my town tax roll . is it true that in order to enforce a lien that water had to be turned off? because i asked the water district to turn off the water cause i couldnt afford to pay for it. they said no. by them not turning it off allowed them to keep adding tax liens on my property ,thereby extorting mebecause the bottom line is either pay the bogus water bill or lose my home .meanwhile the back of the water bill clearly states that if in arrears 60 days the water will be shut off. instead they kept putting tax liens on my property and sold them

--perhaps you should pay the amount not in dispute and then consider fiiling suit for the rest.