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FINANCIAL\2017\Tax Receiver to Retain De Minimis Overages- 12-18
RESOLUTION AUTHORIZING TOWN RECEIVER OF TAXES AND
ASSESSMENTS TO RETAIN DE MINIMIS AMOUNTS
RECEIVED IN TAX PAYMENTS
RESOLUTION NO.: , 2017
INTRODUCED BY:
WHO MOVED ITS ADOPTION
SECONDED BY:
WHEREAS, the Town of Queensbury's Receiver of Taxes and Assessments (Tax Receiver)
is authorized to collect and deposit real property tax payments on behalf of Warren County, the
Town of Queensbury and Special Districts established within the Town, and
WHERAS, the Tax Receiver is also authorized to collect and deposit school tax payments
on behalf of the Queensbury Union Free, Lake George and Hudson Falls School Districts, and
WHEREAS, on occasion the payments received exceed the taxes owed by small amounts,
including payments from taxpayers who "round up" check amounts for their tax payments, and
WHEREAS, the Tax Receiver has endeavored to refund such overages whenever possible,
and
WHEREAS, increases in postage costs, as well as administrative costs associated with the
refund of overpayments, exceeds the benefits to the public,
NOW, THEREFORE, BE IT
RESOLVED, that the Queensbury Town Board hereby authorizes and directs the Town's
Receiver of Taxes and Assessments (Tax Receiver) to retain de minimis amounts received in tax
payments above the taxes due up to a maximum of$5.00 over the amount due as delineated in the
preambles of this Resolution, with such collected and retained overages to be deposited into the
General Fund at the conclusion of each collection, and
BE IT FURTHER,
RESOLVED, that the Town Board further authorizes and directs the Tax Receiver and/or
Town Budget Officer to take all actions necessary to effectuate the terms of this Resolution.
Duly adopted this 18th day of December, 2017 by the following vote:
AYES
NOES
ABSENT :
2