Village of Irvington, NY Taxation

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Village of Irvington, NY chevron_right 2024-05-13 info chevron_right Part II General Legislation chevron_right Chapter 195 Taxation

Administrative Legislation
Ch 1 General Provisions
Ch 4 Administrator
Ch 9 Board of Architectural Review
Ch 11 Boards, Alternate Members of
Ch 15 Checks, Fraudulent
Ch 19 Defense and Indemnification
Ch 21 Elections
Ch 22 (Reserved)
Ch 24 Environmental Impact Assessments
Ch 27 Ethics, Code of
Ch 31 Fire Department
Ch 33 Intermunicipal and Other Police Assistance
Ch 42 Local Law Adoption Procedures
Ch 44 Meetings
Ch 48 Ordinances
Ch 52 Pension
Ch 55 Personnel
Ch 57 Purchasing
Ch 59 Records
Ch 62 (Reserved)
General Legislation
Ch 71 (Reserved)
Ch 74 Alarm Systems
Ch 77 Alcoholic Beverages
Ch 80 Amusements
Ch 83 Animals and Insects
Ch 87 Baseball on Sunday
Ch 91 Bingo
Ch 93 Blasting and Mechanical Rock Excavation
Ch 95 Building Construction
Ch 98 Buildings, Numbering of
Ch 100 Cannabis
Ch 106 Dumpsters
Ch 110 Electrical Inspection
Ch 111 Energy
Ch 112 Environmental Quality Review
Ch 114 Fees and Charges
Ch 115 Filming
Ch 118 Fire Prevention
Ch 121 Fireworks and Firearms
Ch 124 Flood Damage Prevention
Ch 127 Games of Chance
Ch 131 Handbills
Ch 140 Landscapers
Ch 143 Littering
Ch 144 Local Landmarks
Ch 148 Nuisances
Ch 151 Parking
Ch 153 Parks and Land
Ch 155 Mobile Vending
Ch 158 Plumbing
Ch 160 Professional Fees
Ch 164 Real Estate
Ch 172 Sewers
Ch 175 Soil Removal, Excavations and Landfills
Ch 178 Solid Waste
Ch 181 Sprinkler Systems
Ch 183 Stormwater Management: Illegal Discharges and Erosion and Sediment Control
Ch 184 Streets and Sidewalks
Ch 188 Subdivision of Land
Ch 192 Tattooing and Tattoo Parlors
Ch 195 Taxation
Ch 195 Art 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.
Ch 195 Art 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.
Ch 195 Art III Senior Citizens Tax Exemption
§ 195-20 Exempt property.
§ 195-21 Qualifications.
§ 195-22 Application for exemption.
Ch 195 Art IV Business Investment Exemption
§ 195-23 Purpose.
§ 195-24 Percentage of exemption reduced.
Ch 195 Art V Rent-Controlled Property Exemption
§ 195-25 Tax abatement for senior citizens and persons with disabilities.
§ 195-26 (Reserved)
Ch 195 Art 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.
Ch 195 Art VII Payment of Taxes, Assessments and Other Fees
§ 195-34 Payment or resolution of taxes, assessments, violations and other fees required.
Ch 195 Art VIII Alternative Exemption for Wartime Veterans
§ 195-35 Legislative intent.
§ 195-36 Maximum allowable exemption increased.
§ 195-36.1 Cooperative apartments.
Ch 195 Art 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.
Ch 195 Art 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 Exemption for un-remarried spouse of volunteer member.
§ 195-50 Exemptions for 20 years of service.
Ch 195 Art 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.
Ch 195 Art 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.
Ch 195 Art XIII Hotel/Motel Occupancy Tax
§ 195-67 Definitions.
§ 195-68 Tax imposed.
§ 195-69 Exempt organizations.
§ 195-70 Authority to collect.
§ 195-71 Administration and collection.
§ 195-72 Records to be kept.
§ 195-73 Filing of returns.
§ 195-74 Determination of tax; reviewability.
§ 195-75 Payment of taxes.
§ 195-76 Disposition of revenues.
§ 195-77 Refunds.
§ 195-78 Reserves.
§ 195-79 Remedies exclusive.
§ 195-80 Penalties and interest.
§ 195-81 Returns to be secret.
§ 195-82 Notices and limitations of time.
§ 195-83 Severability.
Ch 198 Taxicabs
Ch 202 Tree Preservation
Ch 213 Vehicles and Traffic
Ch 217 Water
Ch 224 Zoning
Disposition List
Ch DL Disposition List

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Chapter 195 Taxation

[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 Exemption for un-remarried spouse of volunteer member.

§ 195-50 Exemptions for 20 years of service.

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.

Article XIII Hotel/Motel Occupancy Tax

§ 195-67 Definitions.

§ 195-68 Tax imposed.

§ 195-69 Exempt organizations.

§ 195-70 Authority to collect.

§ 195-71 Administration and collection.

§ 195-72 Records to be kept.

§ 195-73 Filing of returns.

§ 195-74 Determination of tax; reviewability.

§ 195-75 Payment of taxes.

§ 195-76 Disposition of revenues.

§ 195-77 Refunds.

§ 195-78 Reserves.

§ 195-79 Remedies exclusive.

§ 195-80 Penalties and interest.

§ 195-81 Returns to be secret.

§ 195-82 Notices and limitations of time.

§ 195-83 Severability.

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