Any person whose real property is assessed upon the assessment
roll with real property of another person as one piece or plot may,
at any time after the filing of the assessment roll, submit his deed
or other evidence of title to the property to the Assessor. The Assessor
shall apportion the assessment and the tax thereon, and shall forthwith
deliver a written statement of his apportionment to the Treasurer.
The Treasurer shall thereupon enter the apportionment upon the assessment
roll, and shall thereafter separately receive the taxes so apportioned.
[1]
Editor's Note: Former Section 99 was repealed by L.L. No.
3-1972 (March 27, 1972), and former Section 104 was renumbered as
Section 99.
The Assessment Map of the City of New Rochelle, as it now exists
or as it may be altered, amended or changed, is hereby declared to
be the Official Assessment Map of the city.
[1]
Editor's Note: Former Section 100 was repealed by L.L. No.
3-1972 (March 27, 1972), and former Section 105 was renumbered as
Section 100.
A true copy of the assessment roll shall be prepared by the
Assessor and shall at all times be kept in his office.
[1]
Editor's Note: Former Section 101 was repealed by L.L. No.
3-1972 (March 27, 1972), and former Section 106 was renumbered as
Section 101.
The Council shall have the power to correct any assessment claimed
to be erroneous or invalid by reason of clerical error in overvaluation
upon the application of the party interested, his agent or attorney,
and to remit the tax upon the excess valuation if such tax has not
been paid and if the Council deems that an injustice has been done,
provided that such application is accompanied by a written certificate
signed and sworn to by the Assessor, stating that the valuation fixed
was a clerical error and that he intended to fix a certain other valuation,
naming such intended valuation. The assessment as corrected by the
Council must not be lower than the amount named in such certificate.
[1]
Editor's Note: Former Section 102 was repealed by L.L. No.
3-1972 (March 27, 1972), and former Section 107 was renumbered as
Section 102.
In the event of the cancellation or correction of erroneous
taxes or assessments by the Council or by judgment of a court, the
City Clerk shall report the same to the Director of Finance, and the
Director shall forthwith enter the same upon his record and notify
the Treasurer thereof. The Treasurer shall not recieve any such tax
or assessment or mark the same abated until the Director has given
him such notice.
[1]
Editor's Note: Former Section 103 was repealed by L.L. No.
3-1972 (March 27, 1972), and former Section 108 was renumbered as
Section 103.
[Enacted by Local Law No. 2-1971 (April 12, 1971).]
(a)
No exemption from real property taxes, either partial or full, shall
be granted by the Council of the City of New Rochelle, excluding,
however, the tax exemptions mandated by the Real Property Tax Law
of the State of New York, until after a public hearing has been held
thereon.
(b)
Upon receipt of an application for exemption from real property taxes,
the Council may, by resolution, indicate its intent to consider such
application. Such resolution shall direct the City Clerk to give notice
by publication thereof twice in each of the two weeks preceding the
meeting at which Council will consider the matter and the public hearing
shall be held not less than 10 days after the date of first publication.
Such notice shall specify the tax exemption requested, the name and
address of the person, firm or corporation requesting such exemption,
the location of the real property, the block and lot number as same
appears on the Official Tax Assessment Map of the City of New Rochelle
of the property for which the tax exemption is requested and the date
when and place where the public hearing will be held.
[1]
Editor's Note: This section was originally listed as Section
109.
The Board of Assessment Review shall prescribe the form in which
complaints in relation to assessments shall be made to it. It shall
fix the dates, places and time pursuant to law when the Board will
meet to hear complaints. Hearings shall commence on the third Tuesday
of June in each year, and terminate not later than the 15th day of
July. The Board shall notify the Assessor of such dates, places and
times on or before May 20 in each year. The verified statement showing
the changes determined to be made in assessments, required by law
to be delivered to the Assessor, shall be so delivered not later than
July 20 in each year.
[Enacted by Local Law No. 3-1972 (March 27, 1972); amended
by Local Law No. 6-1985 (June 18, 1985).[2]]
The powers and duties of the Assessor and of the Board of Assessment
Review shall be as set forth in Sections 99 through 103 and as specified
in the Real Property Tax Law, except as otherwise set forth below
in this Chapter X.
[1]
Editor's Note: This section was originally listed as Sections
104 and 105.
[2]
Editor's Note: Section 3 of L.L. No. 6-1985 provided that
the following laws or sections thereof are hereby superseded or changed:
§§ 500; 506; 512, Subdivision 1; and 516, Subdivision
1, of the Real Property Tax Law, as amended by L. 1984, c. 379.
[Enacted by Local Law No. 6-1985 (June 18, 1985).]
The taxable status of all real property in the City of New Rochelle
shall be determined annually as of the first day of May, and all real
property therein shall be assessed according to its condition and
ownership as of such date.
[Enacted by Local Law No. 6-1985 (June 18, 1985).]
On or before the first day of May in each year, the Assessor
shall ascertain, by diligent inquiry, all the real property located
in the City of New Rochelle and the names of the owners thereof.
[Enacted by Local Law No. 6-1985 (June 18, 1985).]
A.
On or before the first day of June, the Assessor shall complete the
tentative assessment roll. The Assessor shall forthwith cause a notice,
the contents of which are prescribed by Subdivision 1 of § 526
of the Real Property Tax Law, to be published once in the official
newspaper of the City of New Rochelle.
B.
After publication of the notice and until the third Tuesday of June,
the Assessor shall make the assessment roll available for inspection
as prescribed by Subdivision 2 of § 526 of the Real Property
Tax Law.
C.
When the original final assessment roll is prepared, pursuant to
§ 526 of the Real Property Tax Law, the tentative assessment
roll shall be retained in the office of the Assessor for a minimum
of five years from the date of filing thereof.
[Enacted by Local Law No. 6-1985 (June 18, 1985).]
On or before the first day of August, the Assessor shall complete
the final assessment roll, deliver the original to the Clerk of the
County Legislature and prepare and file a certified copy in the office
of the City Clerk. The Assessor shall forthwith cause a notice to
be published once in the official newspaper of the City of New Rochelle
stating that the final assessment roll has been completed and a certified
copy thereof so filed for public inspection.
