Village of Delhi, NY
Delaware County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Delhi as indicated in article histories. Amendments noted where applicable.]
Article I Utilities Tax

§ 262-1 Tax imposed.

§ 262-2 Definitions.

§ 262-3 Records to be preserved.

§ 262-4 Filing of tax return.

§ 262-5 Tax payable upon filing return.

§ 262-6 Determination of amount; hearing; review of decision.

§ 262-7 Proceedings for review of refund denial.

§ 262-8 Time limit for imposition of additional tax.

§ 262-9 Mailing of notice.

§ 262-10 Penalty for failing to file return or pay tax.

§ 262-11 Refunds.

§ 262-12 Tax may be charged to customer.

§ 262-13 Enforcement of payment.

§ 262-14 Powers and duties of Village Treasurer.

§ 262-15 Effective date.

Article II Tax Exemption for Senior Citizens

§ 262-16 Exemption granted.

§ 262-17 Exceptions; partial exemption.

§ 262-18 Application for exemption.

Article III Business Investment Exemption

§ 262-19 Percentage reduced; exemption eliminated.

Article IV Termination of Village Assessing Unit Status

§ 262-20 Legislative intent.

§ 262-21 When termination effective.

§ 262-22 Position of Assessor abolished.

§ 262-23 Board of Assessment Review abolished.

§ 262-24 Taxes to be levied on town assessment roll.

§ 262-25 Filing of article.

§ 262-26 When effective.

Article V Veterans' Exemption

§ 262-27 Purpose.

§ 262-28 No exemption to be granted.

Article VI Exemptions for Improvements to One- and Two-Family Dwellings

§ 262-29 Legislative authority; eligibility.

§ 262-30 Legislative intent.

§ 262-31 Exemption granted.

§ 262-32 Amount and duration of exemption.

§ 262-33 Requirements for obtaining exemption.

§ 262-34 Cessation of exemption.

§ 262-35 Severability.

§ 262-36 When effective.

§ 262-37 Copy to be filed.

Article VII Collection of Delinquent Taxes

§ 262-38 Definitions.

§ 262-39 Installment payment of eligible delinquent taxes.

§ 262-40 Term.

§ 262-41 Payment schedule.

§ 262-42 Down payment.

§ 262-43 Processing fee.

§ 262-44 Eligibility.

§ 262-45 Payments.

§ 262-46 Prepayment.

§ 262-47 Interest and penalties.

§ 262-48 Default.

§ 262-49 Notification of potential eligible owners.

§ 262-50 Effect on tax lien.