[1]
Editor's Note: Former § C-31, Department of Assessment and Taxation, L.L. No. 5-1931, was repealed 1-22-2008 by Ord. No. 08-003.
[Laws 1922, Ch. 27; L.L. No. 5-1931, § 1; L.L. No. 4-1976, § 1; L.L. No. 6-1991, §§ 1--4]
A.
The Assessor shall perform all the duties imposed upon him or her by the provisions of this Act (Laws 1917, Ch. 668) and shall also perform all the duties, possess all the powers and be subject to the same obligations as the Assessors in the State of New York as specified in the New York State Real Property Tax Law in reference to the assessment of property within the City of Binghamton, except as necessarily modified by this Act or as otherwise provided by law and except as otherwise provided by this act, he or she shall also perform all the duties now provided by law in reference to the assessment of local improvements imposed according to law. It shall be his or her duty to install specific systems of Assessment and Taxation maps, unit rules and such other systems and records as may be necessary, and to gather and file useful and available information that pertains to the value of property subject to his or her assessment.
B.
The taxable status of real property in the City of Binghamton shall be determined annually as of the first day of March. All real property shall be assessed according to its condition and ownership as of June 1.
C.
The Assessor shall enter the assessments in books provided for that purpose, to be known collectively as the tentative assessment roll of the City of Binghamton, which roll is to be completed as of May 1.
D.
Upon the completion of such roll the Assessor shall deposit the same in his or her office for examination and shall by publication in the official paper daily for 10 days give notice of the completion of said roll, that the same is on file in his or her office and will remain there for the term of 10 days following the first publication of said notice, during which time any person interested may examine said roll and at the expiration of said 10 days and more specifically on the third Tuesday in May and at an hour and place to be specified in said notice, that the Board of Review will meet and hear the allegations and objections of all persons interested therein, and to review and correct said roll.
E.
At the time and place designated in said notice, the Board of Review shall meet and hear such allegations, objections, and complaints in relation to such assessments brought before them, and for that purpose may adjourn from time to time. Such complainants shall file with the Board of Review a statement, under oath, specifying the respect in which the assessment complained of is incorrect, which statement must be made by the person assessed or whose property is assessed, or by some person authorized to make such statement, and who has knowledge of the facts stated therein. The Board of Review may administer oaths, take testimony and hear proofs in regard to any such complaint and the assessment to which it relates. If not satisfied that such assessment is erroneous, they may require the person assessed, or his or her agent or representative, or any other person, to appear before them and be examined concerning such complaint, and to produce any papers relating to such assessment with respect to his or her property or his or her residence for the purpose of taxation. If any such person, or his or her agent or representative, shall wilfully neglect or refuse to attend and be so examined, or to answer any material question put to him, such person shall not be entitled to any reduction of his or her assessments. Minutes of the examination of every person examined by the Board of Review upon the hearing of any such complaint shall be taken and filed in the office of the City Clerk. The Board of Review shall after said hearing fix the value of the property of the complainants and for that purpose may increase or diminish the assessment thereof and make such other corrections as may be proper and may at said time after giving personal notice of two days to the owner or his or her agent add to or insert in said roll any property liable to taxation and the assessment thereof which may have been omitted. On or before the first day of July in each year, the Assessor shall make and file in his or her office, for public inspection, the correct and complete assessment roll identifying each volume except the last by his or her signature and attach to the last volume the oaths required by law, signed by the Assessor, whereupon said Assessor shall cause a notice to be posted conspicuously in at least three public places in the City of Binghamton and to be published in the official paper that such assessment roll has been finally completed and stating that it has been so filed and will be open for public inspection. The Assessor shall make or cause to be made and certify a correct copy of each volume of said assessment roll as it shall then exist for the purpose of extending the tax thereon and on or before the 10th day of November next following shall deliver a certified copy of the original roll to the County Legislature of the County of Broome for the purpose specified in § C-63 of this Act; said Board, shall, after completing its duties, return the roll to the Assessor.
[L.L. No. 5-1931, § 1]
The Common Council may, from time to time, direct the City Engineer to prepare and furnish to the Department of Assessment and Taxation, for use therein, a map or brief description of any real estate in the City, or prepare a roll or rolls, exclusive of application, of any real estate in the City for the Department of Assessment and Taxation.
[1]
Editor's Note: Section 35, regarding filing of records with the City Assessor, derived from Laws 1917, Ch. 668, § 34, as renumbered and amended by L.L. No. 6-1931, § 1, was repealed by § 1 of L.L. No. 5-1991.
[L.L. No. 5-1931, § 1]
If any taxable real estate has been omitted in any of the general tax rolls for any of the three preceding years, the Assessor may insert, or cause to be inserted, in the roll for the current year in addition to its share of the tax for each such year, the proportion of the tax it should have borne in such preceding years, or either thereof, stating such additional taxes separately, and such additions shall be collected as part of the tax for the current year; and in case any taxes levied on any real estate in said City shall remain unpaid or uncollected for any year, said Assessor is hereby empowered to reassess such real estate, and the same shall be collected as part of the tax of the current year, and in the same manner. But such taxes shall not be reassessed for a longer period than six years from the time they became due and payable.
[L.L. No. 5-1931, § 1]
Whenever there is a manifest error in copying an assessment roll, or levying or extending any tax or assessment the Common Council may, at any time within six months after the completion of said assessment rolls, and upon the application of the person interested or upon 10 days' written notice to such person by a vote of 2/3 of all the members elected, correct, cancel, remit or add to the same, but shall have no power to alter any valuation made by the Assessor, nor shall such amended assessment, if greater than the original assessment, be a lien upon the real estate for the amount added, as against purchasers or mortgagees in good faith. In case any tax or assessment shall be void, or shall have failed for want of jurisdiction, or for any irregularity in the levying or assessing thereof, it shall be the duty of the Common Council to cause the same to be reassessed in a proper manner; if any person shall have paid on the former assessment the amount so paid shall be credited on the new assessment and in case the payment exceeds the amount reassessed, the surplus shall be refunded. The Common Council may, by a vote of 2/3 of all members elected, renew any warrant for the collection of any assessment or tax for a term not exceeding 30 days.
[L.L. No. 5-1931, § 1]
The owners of unoccupied lots or premises in the City may cause a true description of the same to be registered in a book kept by the Assessor for that purpose, with the name of the owner, if a resident of the City, and if not with the name of any resident of the City as an agent for said property; and in the assessment of real estate for local or general taxation, all papers or notices required to be served on the owners or resident occupants of lots, shall be served on such owners or agents, with the same effect as if such lots were occupied.
[L.L. No. 5-1931, § 1; L.L. No. 1-1934, § 1; L.L. No. 3-1940, § 1; L.L. No. 3-1951, § 1; L.L. No. 4-1967, § 1]
All sums adopted by the Council in the tax budget as provided in § C-62 of this Act (Laws 1917, Ch. 668) shall be assessed on all real and personal estate in the City, (except City property and property exempt by law) according to the valuation of the same in the assessment rolls for said year and shall be extended by the Assessor and shall be regarded and known in all proceedings as "tax" and shall become due on the first day of January in each year; such tax shall be payable in two installments; the first installment shall be payable on the first day of January in each year; and the second installment shall be payable on the first day of July following. Each of said installments shall be 50% of said tax. The sum rated and assessed upon the estate of each person, company, corporation or association shall be set opposite the name of such person, company, corporation or association, respectively by the Assessor and when he or she shall have finally completed said roll, and on or before the 10th day of December in each year, he or she shall deliver the same to the Treasurer, with a warrant annexed to each volume, under the corporate seal of said City, and signed by the Mayor and City Clerk, commanding him or her to receive, levy and collect from the several persons, companies, corporations, or associations named in the tax roll, the several sums mentioned in such roll opposite their respective names, in the manner in this Act provided. The City Treasurer shall each year receive and collect the relative proportions of the installments payable on the first day of January and the first day of July respectively, as hereinafter provided.
[L.L. No. 5-1931, § 1; L.L. No. 3-1932, § 1; L.L. No. 10-1932, § 1; L.L. No. 1-1934, § 1; L.L. No. 3-1940, § 1; L.L. No. 3-1951, § 1; L.L. L.L. No. 1-1983, § 1]
Upon receiving said tax roll, the Treasurer shall forthwith give notice by posting a notice in five conspicuous places in the City of Binghamton and by publication thereof once a week for two weeks in the official paper that the same has been left with him or her for collection and that during the month of January the first installment of tax of every person, corporation or association may be paid to the City Treasurer without an additional charge; that 1% additional fee shall be added and collected on and after the first of each month and that said penalty shall be compounded on the balance outstanding each and every month thereafter. At least 10 days before the second installment of said tax upon said roll shall become due, the Treasurer shall give notice in the same manner that during the month of July the second installment of tax of every person, corporation or association may be paid to the City Treasurer without an additional charge; that 1% additional fee will be added and collected on and after the first of each month thereafter and that said penalty shall be compounded on the balance outstanding each and every month thereafter. Said penalties shall continue in the manner prescribed above until such time as the City obtains the right to foreclose upon said unpaid taxes as set forth in the Real Property Tax Law.[1]
[1]
Editor's Note: Former § 41 was repealed by L.L. No. 3-1940, § 2.
[1]
Editor's Note: Former § 42 was repealed by L.L. No. 3-1940, § 2.
[1]
Editor's Note: Former § 43 was repealed by L.L. No. 1-1934, § 2.
[L.L. No. 5-1931, § 1; L.L. No. 1-1934, § 1; L.L. No. 3-1940, § 1; L.L. No. 3-1951, § 1; L.L. No. 6-1974, § 4]
Whenever any installment of tax or any local assessment shall remain unpaid, the City Treasurer shall, with the Assessor, make a proper description of the land on which such tax or any local assessment is laid, and shall cause a list and description of such lands to be published in the official paper once in each alternate week for a period of six weeks with a notice that, if the taxes, or local assessments, thereon are not paid to the City Treasurer with the fees, the interest and expense on or before a certain day to be therein designated, which shall not be less thin six weeks from the first publication thereof, the lands and tenements on which they are imposed, will be sold at auction at City Hall in the City of Binghamton, which sale shall commence at ten o'clock in the forenoon of the day next after the last day for payment to said Treasurer of said taxes or assessments, fees and expenses, with the interest, but no sale for the first installment of tax of any year shall be held prior to the date upon which a sale could be held as herein provided for the second installment of tax for that year. Should any errors be discovered in the description of the lands so assessed and taxed, the said City Treasurer may correct the same at any time previous to the sale, and no errors in the printed description in such newspaper shall vitiate or in any manner affect the validity of such sale. The publisher of the newspaper in which such list shall be published shall, within 10 days after the last publication thereof, deliver to the City Treasurer, to be filed, an affidavit of publications, made by himself, the foreman or his or her principal Clerk, which affidavit shall be presumptive evidence in all courts and places of the facts therein stated. If any tax or assessment, or the fees, interest and expenses thereon, shall remain unpaid on the day specified in the notice, the City Treasurer shall proceed to sell at public auction, the property on which such tax and/or assessment shall have been imposed, all unpaid installments of taxes and/or assessments upon any parcel so advertised shall be included in one tax certificate under one sale. The City Treasurer shall add a penalty of 10% thereto for the benefit of the City of Binghamton. Two certificates of sale of each parcel of land so sold shall be made out, subscribed and acknowledged by said City Treasurer, one of which certificates shall be filed in the City Treasurer's office, and the other, within 20 days after such sale, shall be filed and recorded in the office of the Clerk of the County of Broome. Such certificates shall contain the particular description of the premises sold, the price bid for each distinct lot or parcel, the whole consideration due including recording fees, the names of the person or persons against whom such tax and/or assessment was made, the name of the City of Binghamton, the particular tax and/or assessment for which the sale was made, and the time when such sale will become absolute and the City of Binghamton entitled to a conveyance according to law. In making such sale, the officer making the same shall, nearly as possible, sell so much of the real estate only upon which said tax and/or assessment shall have become a lien, as may be sufficient to raise the amount of said tax and assessment fees, interest and expenses, and which may be sold separately without material injury to the entire premises and shall include in each sale and in one tax certificate all the taxes and assessments for which said property is sold at said sale. The certificates herein required to be filed in the Clerk's office of the county shall be duly recorded by the said City Treasurer in the same manner as deeds are required to be recorded by law, and, being so recorded shall have the same effect as against subsequent purchasers or encumbrances, as deeds and conveyances duly proved and recorded; and such certificate or record, or a duly authenticated copy of such record shall be received in all courts and places as a prima facie evidence of the fact therein stated. In indexing any certificates so to be recorded in his or her office, or any deed which may be given pursuant thereto, the said County Clerk shall index the same as follows: By inserting as grantor, the name of the person named in such certificate as owner, adding thereto the words by the City of Binghamton, and by inserting as grantee the City of Binghamton. The City Treasurer of said City shall provide and keep in his or her office a suitable book, in which he or she shall enter all such certificates of sale filed therein and shall index all such certificates in the manner as above required.
[1]
Editor's Note: Former § 45, providing that the City Treasurer bid for the City, as amended, was repealed by L.L. No. 6-1974, § 4.
[L.L. No. 5-1931, § 5; L.L. No. 6-1914, § 4]
The owner or any person interested in or having a lien upon any parcel or lot so sold (as provided in § C-44), may redeem the same from such sale at any time prior to the conveyance of the premises to the City of Binghamton, by paying to the City Treasurer the sum mentioned in the certificate as having been bid for the premises, together with the penalty of 10% and all fees paid the City of Binghamton with interest on all said sums at the rate of 10% per annum from the day of sale, to the day of payment. In case of the redemption of any land by any person entitled to redeem as hereinbefore provided, the Treasurer shall give to any such person a receipt for the moneys paid for such redemption, which receipt shall be acknowledged by said Treasurer as a deed to be recorded, and such receipt so acknowledged, when filed and recorded in the office of the Clerk of the County of Broome, shall operate to discharge the recorded certificate of sale, and said Clerk shall so note upon the margin of said record; and the Treasurer shall so note upon the record of the certificate in his or her office.
[L.L. No. 5-1931, § 1; L.L. No. 6-1974, § 4]
The City Treasurer shall credit such amount so received on account of the redemption of any property to a fund to be known as a tax redemption fund, and such funds shall not be used or employed for any other purpose.
[1]
Editor's Note: Former § 48, regarding conveyance of the premises to the purchaser, as amended, was repealed by L.L. No. 6-1974, § 4.
[L.L. No. 4-1947, § 1]
A.
The owner of any certificate of sale of land sold by the City Clerk or City Treasurer for unpaid taxes and or assessments, and not redeemed, must file proof of service of the notice to redeem required under this article, and make application to the City Treasurer for a conveyance of the land described in the certificate, within 10 years after the date of sale. If such proof of service and application for a conveyance is not made within said time, the certificate shall become null and void and no claim can be maintained under the purchase.
B.
This section shall apply to the sales of land for unpaid taxes and/or assessments enumerated in Subsection A, whether heretofore or hereafter made, except that in the case of such sale made more than eight years and six months prior to the time this section takes effect, the owner of such certificate of sale must file proof of service of the notice required and make application to the City Treasurer for a conveyance of the land described in the certificate within one year and six months after this section takes effect.
[L.L. No. 5-1931, 1; L.L. No. 2-1951, § 1; L.L. No. 2-1972, § 1; L.L. No 6-1974, § 4; L.L. No. 6-1993, § 1]
Fees for advertising parcels, giving of certificates, and recording certificates at the County Clerk's office shall be set equal to other agencies with any changes left to the discretion of the finance office of the City of Binghamton.
[1]
Editor's Note: Former § 50, regarding removal of buildings and improvements by the purchaser of real estate sold for tax or assessment liens, as amended, was repealed by L.L. No. 6-1974, § 4.
[L.L. No. 5-1931, § 1; L.L. No. 1-1934, § 1]
Whenever an assessment roll for local improvements shall be deposited with the Treasurer, he or she shall forthwith give notice thereof in the official paper, by one insertion; and within five days from the date of the notice so published he or she shall cause a written or printed notice to be given to every person, owner, occupant or agent of real estate assessed for the local improvement, within the City, from whom an assessment may be due, specifying the amount and for what purpose the assessment was made, and when payable. Such notice may be served personally or by leaving the same at the residence or place of business of such person, owner, occupant or agent, or may be served by depositing it in the post office with the postage prepaid thereon, properly sealed and directed to such owner, occupant or agent, at his or her last known address, stating that an assessment roll for local improvements has been left with him or her for collection, and that for the first 10 days he or she will receive the assessment or any installment thereof, then due thereon, without fee; for 10 days thereafter, at 1%; for 10 days succeeding at 3% and thereafter and to and including the day preceding the day of sale as directed by § C-44 of this Act (Laws 1917, Ch. 668), at 5%. Where any assessment shall be payable in installments at least 10 days before any installment after the first shall become due, the said Treasurer shall cause a notice to be served in the same manner as the notice first above specified, which shall specify the amount of the installment about to become due, together with the interest upon all unpaid installments, and the time when the same will be due, and if paid when due, no fee will be charged thereon, and that for five days thereafter, 1% fees; for the succeeding five days, 2% fees; for the succeeding five days, 3% fees and thereafter and to and including the day preceding the day of sale as directed by § C-44 of this Act at 4%.
[L.L. No. 5-1931, § 1]
One tax sale shall be held annually by the Treasurer in which shall be included all taxes and assessments so advertised and remaining unpaid at the time of said sale.
[L.L. No. 5-1931, § 1]
Whenever any tax or local assessment levied or assessed upon any person, copartnership, corporation or property, with the fees, interest, addition and expenses which have by law been added thereto, shall remain unpaid for three months after the warrant for its collection has been placed in the hands of the City Treasurer, he or she may maintain an action in his or her name of office, for the amount of such tax, fees, additions and expenses remaining unpaid and uncollected against any person, corporation or copartnership liable for such tax or local assessment, or the representatives of such corporation, copartnership or person, in any court of competent jurisdiction in which the proceedings, costs, judgments, supplementary proceedings, thereon and executions shall be the same, and with like effect as in actions between public officers and individuals, and in civil actions generally under the Civil Practice Act;[1] the amount collected by any such action or proceeding shall be used and applied by said City Treasurer in the same manner as though the same had been collected by the sale of real estate under the provisions of this Act (Laws 1917, Ch. 668), relating to the collection of unpaid taxes, and the same costs and disbursements may be allowed against the person examined in such supplementary proceedings, but none shall be allowed against the City. The warrant delivered to the City Treasurer shall be presumptive evidence that all the previous proceedings, including the assessing and levying of the tax or local assessment, were regular and according to law. A judgment in such action in favor of the City shall not release or in any manner effect the lien of any tax or assessment until satisfied, and nothing in this section contained shall be construed or held to repeal or abridge any other remedy or power given for the collection of taxes or local assessments in the City of Binghamton.
[1]
Editor's Note: The Civil Practice Act was replaced by the Civil Practice Law and Rules.
[L.L. No. 5-1931, § 1]
All taxes assessed upon the general tax roll shall be and become a lien upon the property assessed upon the first day of January next after the completion of the roll and every assessment for a local improvement, unless otherwise specifically provided, shall be and become a lien upon the property assessed upon the date of the filing with the treasurer of such assessment roll and all taxes shall so remain a lien until fully paid.
[L.L. No. 1-2001, § 2]
A.
Definitions.
(1)
"Eligible delinquent taxes" means the delinquent taxes, including interest, penalties and charges, which have accrued against a parcel as of the date on which an installment agreement is executed.
(2)
"Eligible owner" means an owner of record of real property who is eligible to or has entered into an installment agreement.
(3)
"Installment agreement" means a written agreement between an eligible owner and the enforcing officer providing for the payment of eligible delinquent taxes in installments pursuant to the provisions of § 1184 of the Real Property Tax Law and this section.
(4)
"Special assessments," for purposes of this section, shall mean any other assessment or charge which has been legally imposed upon said property, including but not limited to an act of City Council, clean-up charges pursuant to a code violation, delinquent water and sewer charges, garbage violation costs, avoidable alarm charges, or any other similar imposition.
B.
The City Treasurer, the enforcing officer of the City of Binghamton, is authorized (upon approval of the In-Rem Agreement Committee, consisting of the City Comptroller, Corporation Counsel, Treasurer, Assessor and Assistant Mayor) to enter into an installment agreement providing for the payment of eligible delinquent taxes in installments with property owners. Such installment payments of eligible delinquent taxes shall be made available to each eligible owner on a uniform basis pursuant to the provisions of the New York State Real Property Tax Law and this section. Such installment payments of eligible delinquent taxes shall commence upon the signing of an agreement between the City of Binghamton and eligible owner. The agreement shall be kept on file in the City of Binghamton Treasurer's office, and copies of each agreement shall be provided to the Comptroller and Corporation Counsel.
C.
Pursuant to RPTL § 1184, Paragraph 3, the term of the installment agreement shall be 24 months, the payment schedule shall be monthly, the required initial down payment shall be 25% of the eligible delinquent taxes, and eligible properties shall include all properties within the City of Binghamton. Should an eligible property owner be experiencing extreme financial distress, the property owner may seek the authorization of City Council to enter into an installment agreement with an initial down payment of not less than 10%.
D.
A property owner shall not be eligible to enter into an agreement pursuant to this section where:
(1)
There is a delinquent tax lien on the same property for which the application is made or on another property owned by such person and such delinquent tax lien is not eligible to be made part of the agreement pursuant to this section;
(2)
Such person is the owner of another parcel within the City of Binghamton on which there is a delinquent tax lien, unless such delinquent tax lien is eligible to be and is made part of the agreement pursuant to this section;
(3)
Such person was the owner of property on which there existed a delinquent tax lien and which lien was foreclosed within three years of the date on which an application is made to execute an agreement pursuant to this section; or
(4)
Such person defaulted on an agreement executed pursuant to this section within three years of the date on which an application is made to execute an agreement pursuant to this section.
(5)
Such person has existing code violations upon any property that person owns within the City of Binghamton.
E.
A property owner shall be eligible to enter into an agreement pursuant to this section no earlier than the date the delinquent listing is filed with the County Clerk.
F.
The amount due under an installment agreement shall be the eligible delinquent taxes plus the interest that is to accrue on each installment payment up to and including the date on which each payment is made. The agreement shall provide that the amount due shall be paid, as nearly as possible, in equal amounts on each payment due date. Each installment payment shall be due on the last day of the month in which it is to be paid.
G.
Interest and penalties. Interest on the total amount of eligible delinquent taxes, less the down payment made by the eligible owner, shall be 12% per annum. If an installment is not paid on or before the date it is due, interest shall be added at the rate prescribed above for each month or portion thereof until paid. In addition, if any installment is not paid by the end of the 15th calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.
H.
Default.
(1)
The eligible owners shall be deemed to be in default of the agreement upon:
(a)
Nonpayment of any installment within 30 days from the payment due date;
(b)
Nonpayment of any tax, special ad valorem levy or special assessment which is levied, by the City of Binghamton or the Binghamton City School District, subsequent to the signing of the agreement and which is paid prior to the expiration of the warrant; or
(c)
Default of the eligible owner on another agreement made and executed pursuant to this section.
(2)
In the event of a default, the City of Binghamton shall have the right to require the entire unpaid balance, with interest and late charges, to be paid in full. The City shall also have the right to enforce the collection of the delinquent tax lien pursuant to the applicable sections of law, special tax act, charter, or local law.
(3)
Where an eligible owner is in default and the City does not either require the eligible owner to pay in full the balance of the delinquent taxes or elect to institute foreclosure proceedings, the City shall not be deemed to have waived the right to do so.
I.
Notification of potential eligible owners.
(1)
Within 45 days of filing the delinquent listing with the County Clerk, or as soon thereafter as is practicable, the enforcing officer shall notify, by first class mail, all potential eligible owners of their possible eligibility to make installment payments on such tax delinquencies.
(2)
The failure to mail any such notice, or the failure of the addressee to receive the same, shall not in any way affect the validity of taxes or interest prescribed by law with respect thereto.
(3)
The enforcing officer shall not be required to notify the eligible owner when an installment is due.
J.
The provisions of this section shall not affect the tax lien against the property except that the lien shall be reduced by the payments made under the installment agreement, and that the lien shall not be foreclosed during the period of installment payments, provided that such payments are not in default.
K.
Charges.
(1)
Pursuant to § 1102 of the Real Property Tax Law and commencing with the effective date of this section, the following charges, required or authorized by RPTL and this section, will be assessed (as they are incurred by the City) to all properties with taxes becoming a lien:
(2)
Charges shall be deemed a part of the delinquent tax for purposes for redemption.