Village of Irvington, NY
Westchester County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Irvington as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Building construction — See Ch. 95.
Real estate — See Ch. 164.
Subdivision of land — See Ch. 188.
Article I Tax on Utilities

§ 195-1 Tax on utilities.

§ 195-2 Definitions.

§ 195-3 Records to be kept.

§ 195-4 Filing requirements.

§ 195-5 Payment of tax.

§ 195-6 Insufficient returns.

§ 195-7 Mailing of notice.

§ 195-8 Failure to file; penalty.

§ 195-9 Refunds.

§ 195-10 Tax to be paid by utility.

§ 195-11 Failure to pay; lien on property.

§ 195-12 Powers of Collector Treasurer.

§ 195-13 Secrecy provisions.

§ 195-14 Deposits of funds.

Article II Assessment Status

§ 195-15 Legislative intent.

§ 195-16 Termination of Village’s status as an assessing unit.

§ 195-17 Position of Assessor abolished.

§ 195-18 Board of Assessment Review abolished.

§ 195-19 Taxes to be levied on Town assessment roll.

Article III Senior Citizens Tax Exemption

§ 195-20 Exempt property.

§ 195-21 Qualifications.

§ 195-22 Application for exemption.

Article IV Business Investment Exemption

§ 195-23 Purpose.

§ 195-24 Percentage of exemption reduced.

Article V Rent-Controlled Property Exemption

§ 195-25 Tax abatement for senior citizens and persons with disabilities.

§ 195-26 (Reserved)

Article VI Filing Requirements for Income-Producing Properties

§ 195-27 Definitions.

§ 195-28 Income and expense statements.

§ 195-29 Declaration of truth on statements.

§ 195-30 Required forms.

§ 195-31 Failure to file statement; penalties; enforcement procedures.

§ 195-32 Disclosure of information; penalties.

§ 195-33 Penalties for offenses.

Article VII Payment of Taxes, Assessments and Other Fees

§ 195-34 Payment or resolution of taxes, assessments, violations and other fees required.

Article VIII Alternative Exemption for Wartime Veterans

§ 195-35 Legislative intent.

§ 195-36 Maximum allowable exemption increased.

§ 195-36.1 Cooperative apartments.

Article IX Tax Exemption for Persons with Disabilities and Limited Incomes

§ 195-37 Exempt property.

§ 195-38 Exemption computation.

§ 195-39 Cooperative apartments.

§ 195-40 Application for exemption.

Article X Tax Exemption for Volunteer Firefighters and Ambulance Workers

§ 195-41 Purpose.

§ 195-42 Exemption.

§ 195-43 Qualifications and limitations upon exemption.

§ 195-44 Annual certification.

§ 195-45 Lifetime exemption.

§ 195-46 Permanent disability.

§ 195-47 Application for exemption.

§ 195-48 No diminution of benefits.

§ 195-49 (Reserved)

§ 195-50 Effective date.

Article XI Payment of Delinquent Taxes in Installments

§ 195-51 Definitions.

§ 195-52 Installment payment of eligible delinquent taxes.

§ 195-53 Installment payment criteria.

§ 195-54 Property owners not eligible to enter into agreement for installment payments.

§ 195-55 Eligibility to enter into agreement.

§ 195-56 Amount due under installment agreement.

§ 195-57 Interest and penalties.

§ 195-58 Default.

§ 195-59 Notification of potential eligible owners.

§ 195-60 Sale of lien or liens.

§ 195-61 Tax lien status.

Article XII Cold War Veterans Exemption

§ 195-62 Legislative findings and intent.

§ 195-63 Definitions.

§ 195-64 Amount of exemption; limitations.

§ 195-65 Duration.

§ 195-66 Application.