Judges: James D. Cole, Assistant Attorney General
Filed Date: 5/13/1992
Status: Precedential
Modified Date: 7/5/2016
Requestor: Joseph Lavorando, Esq. Board of Fire Commissioners of the Saranac Fire District 30 Clinton Street Plattsburgh, N.Y. 12901
Written by: James D. Cole, Assistant Attorney General in Charge of Opinions
You have asked whether a person may serve simultaneously as elected town assessor and as a member of the board of fire commissioners. Your concern is that there is a conflict between the levy of fire district taxes on the one hand and the levy of town taxes on the other.
In the absence of a constitutional or statutory prohibition against dual-officeholding, one person may hold two offices simultaneously unless they are incompatible. The leading case on compatibility of office isPeople ex rel. Ryan v Green,
There are two subsidiary aspects of compatibility. One is that, although the common law rule of the Ryan case is limited to public offices, the principle equally covers an office and a position of employment or two positions of employment. The other is that, although the positions are compatible, a situation may arise where one has a conflict of interests created by the simultaneous holding of the two positions. In such a situation, the conflict is avoided by declining to participate in the disposition of the matter.
The board of fire commissioners annually prepares and files with the town budget officer detailed estimates of the expected revenues and expenditures to be made during the next fiscal year for the purposes of the fire district. Town Law §
We see no conflict between the positions of town assessor and member of the board of fire commissioners. The town assessor determines the value of real property for purposes of taxation. This function determines the allocation of the tax burden among the properties in the assessing unit. It has no effect upon the amount of tax revenues to be received by the fire district.
We conclude that the positions of town assessor and member of a fire district board of commissioners are compatible.
The Attorney General renders formal opinions only to officers and departments of the State government. This perforce is an informal and unofficial expression of the views of this office.