[Added 5-6-1993 by L.L. No. 1-1993[1]]
[1]
Editor's Note: This local law superseded former Art. XIII,
School Taxes, as amended.
The appointed Sole Assessor shall possess all
the powers conferred on, be subject to all the obligations imposed
on and perform all the duties pertaining to the office of Assessor
as provided by the Real Property Tax Law, this charter and other applicable
law. As used in this Article, "Assessor" shall refer to the appointed
Assessor.
The date of taxable status for all property
subject to taxation shall be March 1.
12.6.1 The Assessor shall prepare and maintain
a tax map of the real property in the city, in accordance with the
provisions of the Real Property Tax Law of the State of New York,
and with the rules prescribed by the State Board of Equalization and
Assessments.
12.6.2 Each separately assessed parcel of real
property within the city shall be shown on such map, with its boundaries
properly marked. When any parcel of real property contains more than
one acre, its area in acres shall be shown upon the tax map. Each
separately assessed parcel shall be given an identification number
upon such map, which number shall not be changed except as may be
necessary when such parcel is altered, divided or merged with another
parcel. The Assessor shall make such changes from year to year as
may be necessary to keep the map accurate.
12.8.1 The Assessor shall in each year prepare
an assessment roll, and a duplicate thereof, of the persons and the
property taxable within the city, commencing any time after the beginning
of the official year. The roll shall be prepared as prescribed by
the rules of the State Board of Equalization and Assessment. Each
parcel of land separately assessed upon said roll shall be given an
identification number as provided in Section 12.6.2, which shall remain
the same from year to year so long as such parcel is assessed as such;
and no two parcels shall bear the same identification number.
12.8.2 In the assessment of any land in said
city for any purpose, it shall be sufficient to state the name of
one of the owners or occupants of said land, and also the street and
number of any buildings thereon; but if the land be vacant or the
building thereon not numbered, then the name of the street on which
it fronts shall be given.
12.8.3 The Assessor on or before the first day
of May in each year shall complete the tentative assessment role,
and shall file it with the City Clerk. They shall cause a notice to
be published once in the official newspaper, that the role is completed
and filed, and that all persons interested may examine it at the Assessors'
office; and that the fourth Tuesday in May, at a place specified in
the notice, the Board will sit to review the same. The Assessor shall
also at the same time mail to each person, firm or corporation owning
real property within the city, a notice of any increase for that year
in the assessment of such real property, or of any parcel or portion
thereof.
12.10.1 The Assessor shall meet at the time
and place specified in such notice, and review the assessment. Any
person claiming to be aggrieved by any assessment, may review the
same in the manner provided by law. The minutes shall be taken and
placed on file.
12.10.2 Upon their own motion or upon the application
of any taxpayer, the Assessor shall enter in the assessment roll for
the current year any real property shown to have been omitted from
the assessment roll of the preceding year, at the valuation of that
year, or if not then valved, at such valuation as the Assessors shall
determine for the preceding year, subject to the provisions of 550
of the Real Property Tax Law.
12.10.3 On or before the 15th day of June, all
changes in the tentative assessment role made as a result of the review
shall be entered on such role. On or before the first day of July
the corrected assessment role shall be filed in the Office of the
City Clerk. Concurrently with the filing of the corrected assessment
role in the Office of the City Clerk, the Assessor shall certify to
the Board of Supervisors of Warren County the total amount of assessed
valuation. The Assessor shall also deliver to the Board of Education
of the Glens Falls City School District, at the earliest practicable
date in conformity with the Real Property Tax Law, a certified copy
of that portion of the corrected assessment roll which pertains to
the properties within the City School District. They shall also deliver
to the school authorities of each common school district lying within
the city, a certified copy of the portion of the corrected assessment
role pertaining to the properties within such common school district.
No assessment or tax for any purpose shall be
cancelled or otherwise affected by reason of any error or defect,
not actually fraudulent, in any of the proceedings required to be
taken as preliminary to or in the making of the assessment or in the
levying or collection of the tax.
The Common Council shall immediately after the
adoption of the budget, levy: the amount required for city purposes;
and the amount of tax certified to the Council by the Board of Supervisors
for county purposes. They shall also levy all delinquent accounts,
including delinquent water rents.
[Amended 7-20-2000 by L.L. No. 5-2000]
The Assessor shall thereupon extend and apportion
the city and county taxes upon the assessment roll and shall file
the same in the office of the City Clerk. Such roll shall, on or before
the 15th day of January, be delivered by the City Clerk to the City
Controller, with a warrant signed by the Mayor annexed under the seal
of the city, commanding him to receive, levy and collect the sums
in the roll specified as assessed against the person or property therein
mentioned, or described with such percentage or penalty and interest
as is by the Common Council provided. From the time of the receipt
of the tax roll and warrant by the Controller, all taxes assessed
and levied upon any real estate, together with all percentages and
interest accruing thereafter shall be a lien upon such real estate
for the amount thereof until the same shall be fully paid.
12.18.1 Date due. The effective date on which
taxes shall be due is February 1.
12.18.2 Notice. Upon receipt of the tax roll
and warrant, the Controller shall publish notice in the official newspaper
of the city that the city and county taxes are due. The notice will
contain the effective date due; the hours at which the treasurer's
office will be open for the receipt of taxes; and the conditions under
which they may be paid. He shall at the same time prepare the official
notices and receipts, and mail or deliver the notices to the persons
to whom the several pieces of property are assessed. The failure,
for any reason, of any person to receive an official notice shall
not invalidate or in any way affect the validity of any tax or of
any proceeding for the collection thereof or of any percentage or
interest accruing thereon. There shall be on the official notice a
statement to the effect that all prior taxes have been paid, or that
there are prior taxes on the property unpaid.
12.18.3 Payment. Taxes for city and county purposes
shall be combined and may be paid in full or in two equal installments.
The sole Assessor shall have the power and be
charged with the duty to carry out the purpose and intent of Article
4-A of the Commerce Law,[1] 485 of the Real Property Tax Law[2] and the other applicable laws of the State of New York
to grant business facility owners or operators, as defined by the
aforesaid state laws, tax exemptions or tax credits from taxes and
special ad valorem assessments imposed to the extent of any increase
in the value of the capital improvements, commenced on or after the
first day of August 1978, consisting of construction, reconstruction,
erection or improvements of depreciable real property, as certified
in the certificate of eligibility issued by the New York State Job
Incentive Board, created by 116 of the Commerce Law,[3] provided that the owner or operator of the business facility,
on the form prescribed by such Board, to which there shall be attached
a copy of the certificate of eligibility so issued, files such application
before the taxable status date with the Board of Assessors of the
city and simultaneously therewith files the application with the State
Board of Equalization and Assessment and the New York State Job Incentive
Board.
Upon submission of the aforesaid application
and proof, the sole Assessor with or without a hearing, shall consider
the application for such exemption and, if found to be in order, determine
the assessed value of the exemption in accordance with the certificate
of eligibility and enter such value on the exempt portion of the assessment
roll.
The sole Assessor, in his determination, shall
grant a one-hundred-percent tax credit or exemption for a maximum
of five consecutive years and a fifty-percent tax credit or exemption
for a maximum of an additional five consecutive years. The exemption
so granted shall continue from year to year during the period of years
so approved only if the certificate of eligibility is not revoked
or modified by the New York State Job Incentive Board.
Any exemption so granted by the sole Assessor
shall commence with the assessment roll prepared on the next following
taxable status date of the City of Glens Falls.
[Amended 7-20-2000 by L.L. No. 5-2000]
12.20.1 On the 15th day of September next after
any tax shall have been imposed upon any real estate in the city,
the Controller shall give the Assessor a transcript of any and all
such taxes which remain unpaid. If any such land shall have been erroneously
assessed, they shall, on or before the 15th day of October, give the
Controller a statement, correcting such assessment.
12.20.2 Whenever any such tax, penalty or any
part of either of them shall remain unpaid an the 15th day of November
following, the Controller shall advertise and sell the lands upon
which the tax was imposed, for the payment of the tax or penalty,
or the part remaining unpaid. The expense of such sale shall be a
charge upon such lands.
12.20.3 When any lands are so advertised, the
Controller shall enter in a suitable book a record of the name of
the person to whom such lands are assessed, the description by which
the lands are to be sold and the identification number. He shall subsequently
enter the date of sale of such lands or the redemption thereof.
[Amended 7-20-2000 by L.L. No. 5-2000]
12.22.1 The Controller shall have published
a notice of such sale, containing a description of the lands to be
sold and specifying the time and place of sale, in the official newspaper
once a week for at least three successive weeks, immediately prior
to the day of sale. The Controller shall commence the sales of such
lands no later than the 15th day of December, and shall continue such
sale from day to day until the whole thereof shall be sold.
12.22.2 Before the sale the owner of any parcel
of land, or his representatives, or any person interested therein,
may avoid the sale thereof by paying the tax or taxes to the Controller,
with all accrued fees, interest, additions and expenses.
[Amended 7-20-2000 by L.L. No. 5-2000]
12.24.1 Each parcel shall be sold at public
auction to the first bidder of the amount due the city. The purchasers
shall pay the amount of their respective bids to the Controller immediately
after each parcel shall be struck off. In case a purchaser shall fail
to pay the amount of his bid as herein prescribed, the Controller
shall offer the parcel for sale again, and proceed as though it had
not been struck off. Should there be no bid of the amount due on any
lot or parcel of land to be sold, then the Controller shall bid in
the same for the city.
The city is hereby authorized to acquire said
parcels, and the Common Council shall have the care and control of
all such parcels, and lease or sell and convey the same.
12.24.2 As soon as practicable after the sale,
the Controller shall execute in triplicate a certificate of each sale,
describing each parcel sold by a brief general description of its
location, boundary and estimated size; stating the fact of the sale,
the name of the purchaser, the date on which the sale will become
absolute, the sum paid, the name of the person or persons against
whom such tax was assessed and the name of the reputed owner. The
original certificate shall be delivered to the Clerk of Warren County;
one copy shall be delivered to the purchaser or, if the parcel was
struck off to the city, retained by the Controller; and the third
copy retained by the Controller. The Controller shall pay such legal
fee as is charged by the County Clerk, and it shall be part of the
expenses of the sale.
12.24.3 If from any cause the Controller is
unable to conduct the sale, the City Clerk may conduct it in his place.
The proceeds of the sale of each parcel, other
than those struck off to the city, shall be applied to the payment
of the expenses of the sale as herein provided, and the extinguishment
of the tax or penalty for which it was sold.
12.28.1 The owner of, or any person interested
in or having a lien upon any parcel or lot so sold, may redeem the
same from such sale at any time within two years by paying to the
Controller, for the use of the purchaser or his assigns or, if the
same shall have been redeemed by any person other than the owner thereof,
then for the use of such person, the sum mentioned in the certificate
as having been bid for the premises, together with any tax or assessment
upon said parcel or any part thereof paid by said purchaser or his
assigns or persons before redeeming, with interest at the rate of
10% per annum from the day of sale on the amount paid, and on any
taxes or assessments subsequently paid. [Amended 7-20-2000 by
L.L. No. 5-2000]
12.28.2 The time during which redemption may
be made shall not commence to run against infants or incompetent persons
until the termination of their disability.
12.28.3 In case of the redemption of land by
the person who was the owner thereof at the time of sale, the Controller
shall give him one redemption certificate, cancelling the record of
certificates of sale therefore made and filed. The Controller shall
retain a duplicate of the redemption certificate in his office. It
shall be the responsibility of the person redeeming to file notice
of redemption with the Clerk of Warren County. [Amended 7-20-2000
by L.L. No. 5-2000]
[Amended 7-20-2000 by L.L. No. 5-2000]
At least three months before the expiration
of the time for the final redemption of any parcels or lots so sold,
the Controller shall commence the publication of a notice of redemption
from such sale, which shall show the year when the sale took place,
and the last day for the redemption of the lands not already redeemed
by the owners, without other or further description. Such notice shall
be published at least twice in each of said three months, in the official
newspaper of the city. A copy of such notice shall be served personally
on the owner or occupant of the lands, or if unoccupied, posted on
the premises at least 20 days before the expiration of such time for
final redemption. The publication and service of such notice shall
bar and preclude any and all persons except the purchaser of such
sale, or his assigns, or the person finally redeeming, from claiming
any interest in or lien upon such lands or any part thereof, in case
said land shall not be redeemed from such sale as hereinbefore provided.
Provisions of the laws of the State of New York,
relating to the foreclosure of tax liens as in an action to foreclosure
a mortgage and by action in rem, shall apply to the enforcement of
delinquent taxes.
12.34.1 If any parcel or lot so sold shall not
be redeemed as herein provided, the Controller, immediately after
the expiration of said two years, shall execute and deliver to the
purchaser, his heirs or assigns, upon demand, or to the city, a conveyance
of the real estate so sold, which conveyance shall vest in the grantee
an estate in fee, subject only to the liens if any, of unpaid taxes
or assessments thereon. If the parcel be redeemed, the Controller
shall deliver the conveyance, subject to the aforesaid conditions,
to the person redeeming. The Controller executing such conveyance
shall be entitled to demand and receive from the grantee $2 for preparing
every such conveyance, but all purchases made for the city in any
year shall be included in one conveyance, and no fee shall be charged
thereafor. [Amended 7-20-2000 by L.L. No. 5-2000]
12.34.2 Every conveyance shall be executed by
the Controller, and the execution thereof shall be acknowledged before
some officer authorized to take and certify acknowledgements or instruments
for record in said county. Such conveyance shall be conclusive evidence
that the sale and subsequent proceedings were regular and according
to law; and presumptive evidence that all previous proceedings, from
and including the assessment of the real property sold, were regular
and according to law, and that all notices required by law to be given
previous to the time allowed for redemption were duly given according
to law. After two years from the date of such deed, such presumption
shall be conclusive. Any such conveyance may be recorded in like manner
and with like effect as any other conveyance of real estate. [Amended 7-20-2000 by L.L. No. 5-2000]
12.34.3 The said grantee or his assigns, or
the city, shall be entitled to have and possess the granted lands
from and after the execution of such conveyance, and may cause the
occupants of such lands to be removed therefrom and the possession
thereof delivered to them, in the same manner and by the same proceedings
and by and before the same officers as in the case of a tenant holding
over after the expiration of his term without permission of his landlord.
[Amended 7-20-2000 by L.L. No. 5-2000]
The Controller shall pay to the Treasurer of
Warren County the taxes collected as directed by the warrant received
from the County Treasurer.
12.38.1 The Common Council may, in the discretion,
release, discharge, remit or commute any portion of the taxes assessed
or levied against any person or property for any error, irregularity
or omission in the levying of said taxes, or in any of the proceedings
relating to the same.
12.38.2 In case any tax shall remain unpaid
on account of any irregularity, omission or error in any assessment
authorized by this charter, or the laws in force when such tax was
levied, or in case of error in the description of lands or in the
description of the owner or occupants, the Common Council may, in
its discretion or upon the application of any person interested, proceed
to correct such irregularity, mistake or inadvertence in levying or
assessing the same and shall have the power, and it shall be its duty
to cause the same to be reassessed in a proper manner; and likewise
it shall be the duty of the Common Council to assess upon the next
annual tax roll any property inadvertently omitted from the preceding
tax roll, and a tax shall be levied thereon at the ratio of said preceding
tax.
Every tax imposed under any of the provisions
of this charter, shall be a lien upon the real estate against which
it shall be assessed. All charges for the use of water shall be a
lien on the real property where the water is used, to the same extent
as city taxes. Such liens for taxes and water charges shall be superior
to any mortgage, judgment or other lien of any nature, affecting the
property, and shall have priority thereto, or to any conveyance thereof
until it has been paid. Notice to the owner of said real estate shall
be given in writing, served on him personally, or delivered to him
at his last known place of residence, or if his name or place of residence
cannot be ascertained after due diligence, by posting the same in
a conspicuous place upon the premises. All delinquent water rents
and other charges which are delinquent shall be filed with the Common
Council by the first day of December of the year due, to be put in
the next tax levy for collection.
[Added by Local Law No. 1, adopted 2-16-1966]
(a) Whenever it is determined by the Common
Council that a local improvement, the expense of which, in whole or
in part, is to be assessed against property deemed benefited thereby,
the City Assessor upon receipt of the final estimate for the cost
of acquistion or construction of such local improvement, shall prepare
a special assessment roll therefor. The roll shall show all lots or
parcels liable to assessment for such local improvement, their respective
frontages, reputed owners, if known, the amount of benefit of said
improvement that each such lot or parcel of land shall have received
and the amount assessed against each lot or parcel as thereby determined.
Such special assessment roll shall be filed with the City Clerk for
submission to the Common Council at its next regular meeting, and
the Common Council shall cause a notice to be published in a newspaper
having general circulation in the city to the effect that the special
assessment roll has been completed and that at a time and place to
be specified therein, the Common Council will meet and hear and consider
any objections which may be made to such roll. The first publication
of such notice shall be not less than 10 nor more than 20 days before
the date to be specified therein for the hearing.
(b) At the time and place so specified, the
Common Council shall meet and hear and consider any objection to the
assessment roll and may change or amend the same as they deem necessary
so to do and may confirm and adopt the same as originally proposed
or as amended or changed, or may annul the same and order the Assessor
to proceed anew and to prepare another assessment roll. If a new roll
be prepared, upon completion and filing thereof, the Common Council
shall give notice to be published of a public hearing thereon, hold
such hearing and consider objections and reject, correct, amend and
affirm the new roll in the manner herein provided for the original
roll.
(c) When the special assessment roll shall have
been finally approved and adopted by the Common Council, the Council
shall annex thereto a warrant commanding the City Controller to receive,
levy and collect from the several persons named therein, the sum or
sums opposite their respective names and to pay the same to the City
Controller. [Amended 7-20-2000 by L.L. No. 5-2000]
(d) Special benefit assessments for local improvements
shall be payable in yearly installments equal to the projected life
of the special benefit or for such other term as may be designated
in the authorizing resolution.
(e) This local law shall take effect immediately.
