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Volume 3 - Opinions of Counsel SBEA No. 18

Opinions of Counsel index

Taxes (collection) (posting of payments) - Real Property Tax Law, § 502; Nassau County Administrative Code, § 6-7.0:

Section 502(7) requires local tax collectors to enter the amount of tax and the date of payment for each parcel entered. Such posting of payments is the standard procedure of all collectors throughout the State.

Our opinion has been requested as to whether the Receiver of Taxes for the City of Glen Cove is legally required to post the tax roll with the amounts which he receives.

The form of the assessment roll is prescribed or approved by the State Board of Equalization and Assessment in accordance with the provisions of section 502 of the Real Property Tax Law. Section 502 must be considered to be the governing law in Nassau County, especially in light of the Nassau County Administrative Code provision (§ 6-7.0) which provides, in part, that “in the preparation of the assessment roll, columns or books may be provided, in addition to those required by the tax law . . .”. (emphasis added)

Subdivision 7 of section 502 provides as follows:

Provision shall also be made for the entry of the amount of taxes levied for county, city or town purposes and the amount of any special ad valorem levies imposed for special district purposes against each parcel of real property and each special franchise, together with the date of payment thereof and such other items and details as may be required.

We believe that this subdivision is a clear direction to local collectors to enter the amount of tax and the date of payment for each parcel entered on the tax roll. The posting of payment in an official municipal public record is more than an informal requirement, and this procedure is well-recognized by State judicial decisions (e.g., Lang v. City of New York, 28 N.Y.2d 601, 268 N.E.2d 647, 319 N.Y.S.2d 851). Such posting of payments is the standard procedure of all collectors and receivers throughout the State.

Accordingly, it would certainly appear that the receiver for the City of Glen Cove may be subjected to an Article 78 proceeding in the nature of mandamus to require the efficient and accurate posting of all collections.

However, it would seem that the County itself can also clarify the situation administratively by amending section 5-9.0 of the Administrative Code. Said section 5-9.0 is entitled “Duties of Receiver of Taxes”, and it contains five paragraphs specifying the responsibilities of the various receivers and collectors within the County. We do not believe that the omission from this section of the duty to post payments in any way supersedes the direction of section 502 of the Real Property Tax Law, but the addition to the Code Section of this specific duty might serve to clarify the situation.

June 1, 1973

Updated: