On 08/02/2000 (12:29:58 AM EDT), as part of an eMail from AW&LE Hendrix
([log in to unmask]), the subject of "special taxing districts" appeared.


Here too, just like the unique nature of coterminous town-villages, special
taxing districts are a form of governmental organization.

First, there are two general categories of special taxing districts:
self-governing and town board.

There are basically four major self-governing special taxing districts:
school, library, fire and water; but, there can be others as well, such as
police, park, refuse & garbage, etc., etc.  Bear in mind that not all
library, fire and water districts are self-governing.  Actually, each of
these areas -- library, fire and water -- deserves its own eMail because of
the several different types of governmental organization allowed under New
York State law.

There are an almost "infinite" types of town board special taxing districts,
ranging from street lighting to fire protection to public parking to elevator
districts.  Town boards love these special districts as they can claim the
benefit while keeping the taxes necessary to pay for the specific service off
of the general town budget and in the special taxing district budget.
Normally, the town board meets as the governing board of these type of
special taxing districts.

The granddaddy of special districts is found in a 1798 legislative act
granting special privileges to part of a town, entitled, "An act for the
better extinguishing of fires in the town of Brooklyn."  (Some 18 years later
in 1816, this same area was incorporated as the Village of Brooklyn, Town of
Brooklyn in Kings County and in 1834 the entire Town of Brooklyn becomes the
City of Brooklyn.)

And, there are the "trustee" districts ...

The town boards of the Town of Oyster Bay, previously in Queens County, now
in Nassau County and the Town of Huntington in Suffolk County also meet as
"trustees" of the district that overseas the respective town's riparian
rights.  As far as I can figure, these are the only two towns in New York
State and maybe even in the entire U.S. of A. that have riparian rights.
Riparian rights are the rights to the land under the water.  These riparian
rights were usually reserved for the sovereign and were not ever given away
by the sovereign.  For some reason, the then King of England when granting
charters to the entities that are now the Town of Oyster Bay and Huntington,
also granted them riparian rights.  In all other parts of New York State, New
York State as "sovereign" retained these rights after independence from the
English sovereign.


Regards,

Walter Greenspan