[Adopted 2-7-1994 by L.L. No. 1-1994]
As used in this article, the following terms
shall have the meanings indicated:
Real property leased to one or more tenants and owned for
the purpose of securing an income from the property itself but shall
not include residential property containing three or fewer dwelling
units or property classified in Class One as defined in Article 18
of the Real Property Tax Law.
[Amended 11-21-2011 by L.L. No. 7-2011]
Where real property is income-producing property,
the owner shall be required to submit annually to the Town Assessor,
not later than the first day of April 1994 for those statements due
in 1994 and not later than the first day of February in all succeeding
years, a statement of all income derived from and all expenses attributed
to the operation of such properties as follows:
A.
Where the owner's books and records reflecting the
operation of the property are maintained on a calendar-year basis,
the statement shall be for the calendar year preceding the date the
statement shall be filed.
B.
Where the owner's books and records reflecting the
operation of the property are maintained on a fiscal-year basis for
federal income tax purposes, the statement shall be for the last fiscal
year concluded as of the first day of January preceding the date the
statement shall be filed.
C.
Notwithstanding the provision of Subsections A and B of this section, where the owner of the real property has not operated the property and is without knowledge of the income and expenses of the property for a consecutive twelve-month period concluded as of the first day of January preceding the date the statement shall be filed, then the statement shall be for the period of the ownership.
D.
The Assessor may, for good cause shown, extend the
time for filing an income and expense statement by a period not to
exceed 30 days.
Such statements shall contain the following
declaration: "I certify that all information contained in this statement
is true and correct to the best of my knowledge and belief. I understand
that the willful making of any false statement of material fact herein
will subject me to the provisions of laws relevant to the making and
filing of false instruments and will render this statement null and
void."
[Amended 11-21-2011 by L.L. No. 7-2011]
The form on which such statement shall be submitted
shall be prepared by the Town Assessor, and copies of such form shall
be made available at said Assessor’s office in the Town of Greenburgh.
A.
In the event that an owner of income-producing property fails to file an income and expense statement within the time prescribed in § 195-28 of this article (including any extension of time for filing), the Board of Assessment Review shall dismiss any complaint in relation to the assessment of such property by such owner.
B.
In the event that an income and expense statement
required under the provisions of this article has not been timely
filed, the Assessor may compel by subpoena the production of the books
and records of the owner relevant to the income and expense of the
property and may also make application to any court of competent jurisdiction
for an order compelling the owner to furnish the required income and
expense statement and the books and records to the income and expenses
of the property. In the event that such an order is issued, the Assessor
shall be entitled to recover from the owner the costs and expenses,
including attorneys' fees, incurred by the Town in connection with
the proceeding to obtain and enforce the order.
[Amended 11-21-2011 by L.L. No. 7-2011]
[Amended 11-21-2011 by L.L. No. 7-2011]
Except in accordance with proper judicial order
or as otherwise provided by law, it shall be unlawful for the Assessor,
any member of the Board of Assessment Review, any person engaged or
retained by the Town or the Board of Assessment Review on an independent-contract
basis, or any person who, pursuant to this article, is permitted to
inspect any income and expense statement or to whom a copy, an abstract
or a portion of any such statement is furnished, to divulge or make
known in any manner the amount of income and/or expense or any particulars
set forth or disclosed in any such statement required under this article.
The officers charged with custody of such statements shall not be
required to produce any income and expense statement or evidence of
anything contained in said statement in any action or proceeding in
any court, except on behalf of the Town. Nothing herein shall be construed
to prohibit the delivery to an owner or his or her duly authorized
representative of a certified copy of any statement filed by such
owner pursuant to this article or to prohibit the publication of statistics
so classified as to prevent the identification of particular statements
and the items thereof or delivery of a copy to a legal representative
or other professional retained by the Board of Assessment Review retained
with respect to a proceeding to review the assessment of the property
at issue for use solely with respect to the review of said assessment
and for no other purpose.
Any violation of the provisions of this article
shall be punished by a fine not exceeding $1,000 or by imprisonment
not exceeding one year, or both, at the discretion of the court, and
if the offender is an officer or employee of the Village or a member
of the Board of Assessment Review, the offender shall be dismissed
from office.
