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Village of Delhi, NY
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Part II: General Legislation
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Chapter 262 Taxation
Chapter 262
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of Delhi as indicated in article histories. Amendments noted where applicable.]
Article I
Utilities Tax
§ 262-1
Tax imposed.
§ 262-2
Definitions.
§ 262-3
Records to be preserved.
§ 262-4
Filing of tax return.
§ 262-5
Tax payable upon filing return.
§ 262-6
Determination of amount; hearing; review of decision.
§ 262-7
Proceedings for review of refund denial.
§ 262-8
Time limit for imposition of additional tax.
§ 262-9
Mailing of notice.
§ 262-10
Penalty for failing to file return or pay tax.
§ 262-11
Refunds.
§ 262-12
Tax may be charged to customer.
§ 262-13
Enforcement of payment.
§ 262-14
Powers and duties of Village Treasurer.
§ 262-15
Effective date.
Article II
Tax Exemption for Senior Citizens
§ 262-16
Exemption granted.
§ 262-17
Exceptions; partial exemption.
§ 262-18
Application for exemption.
Article III
Business Investment Exemption
§ 262-19
Percentage reduced; exemption eliminated.
Article IV
Termination of Village Assessing Unit Status
§ 262-20
Legislative intent.
§ 262-21
When termination effective.
§ 262-22
Position of Assessor abolished.
§ 262-23
Board of Assessment Review abolished.
§ 262-24
Taxes to be levied on town assessment roll.
§ 262-25
Filing of article.
§ 262-26
When effective.
Article V
Veterans' Exemption
§ 262-27
Purpose.
§ 262-28
No exemption to be granted.
Article VI
Exemptions for Improvements to One- and Two-Family Dwellings
§ 262-29
Legislative authority; eligibility.
§ 262-30
Legislative intent.
§ 262-31
Exemption granted.
§ 262-32
Amount and duration of exemption.
§ 262-33
Requirements for obtaining exemption.
§ 262-34
Cessation of exemption.
§ 262-35
Severability.
§ 262-36
When effective.
§ 262-37
Copy to be filed.
Article VII
Collection of Delinquent Taxes
§ 262-38
Definitions.
§ 262-39
Installment payment of eligible delinquent taxes.
§ 262-40
Term.
§ 262-41
Payment schedule.
§ 262-42
Down payment.
§ 262-43
Processing fee.
§ 262-44
Eligibility.
§ 262-45
Payments.
§ 262-46
Prepayment.
§ 262-47
Interest and penalties.
§ 262-48
Default.
§ 262-49
Notification of potential eligible owners.
§ 262-50
Effect on tax lien.