The City shall have and exercise such powers
of taxation as may be delegated to it. Real property shall be assessed
and taxed only within the limitations prescribed by the State Constitution.
[Amended by L.L. No. 4-1982]
The taxable status of real property shall be
determined annually as of December 1. All real property shall be assessed
according to its condition and ownership as of that date.
The assessment roll shall be prepared in such
form, manner and procedures, not inconsistent with this Chapter, as
are required by the Real Property Tax Law.
Complaints in relation to valuations contained
in the tentative assessment roll shall be heard and determined as
provided in this section by the Board of Assessment Review, constituted
under Chapter 7 of this Charter.
A.Â
Within three days after the date of completion and
filing of the tentative assessment roll, the City Assessor shall cause
a notice to be published once in the official newspaper, stating that
the City Assessor has completed the assessment roll, that a copy thereof
is available for public inspection in the City Assessor's office where
it may be seen and examined by any person until the second Tuesday
of January and that on a date not later than January 31 following,
to be fixed by the Board, the Board of Assessment Review shall meet
to hear complaints in relation to assessments at a special time and
place for a period of at least four hours, not necessarily continuous,
between nine o'clock in the morning and ten o'clock in the evening.
[Amended by L.L. No. 4-1982]
B.Â
The Board of Assessment Review shall meet to hear
complaints at the time and place specified in the notice. Complainants
shall file with the City Assessor at any time prior to the meeting
of the Board of Assessment Review or with the Board of Assessment
Review at such meeting, a complaint on a form prescribed by the State
Board of Real Property Services, which complaint shall be made by
the person whose property is assessed, or by some person authorized
to make such statement who has knowledge of the facts stated therein.
The Board may adjourn from time to time for the purpose of hearing
complaints and shall have authority to accept a complaint on any adjourned
day. On or before February 20, the Board shall determine the final
assessment of the real property of each complainant and shall correct
the assessment roll accordingly. Such assessment may be greater than,
the same as, or less than the original assessment, or if determined
to be illegal, the same shall be stricken from the roll.
On or before March 1, the City Assessor shall
finally complete the assessment roll and prepare and file the original
in his or her office and certified copies thereof with the City Treasurer,
the County Legislature, the Board of Education of the City School
District, and otherwise as may be required by local law or state statute.
The City Assessor shall forthwith cause a notice to be published in
the official newspaper stating that the assessment roll has been finally
completed and that certified copies thereof have been so filed for
public inspection.
The provisions of the Real Property Tax Law
shall govern the assessment of omitted property, correction of errors,
use of tax maps, and all other matters of assessment and collection
of real property taxes not covered by this Chapter.
A proceeding for judicial review of an assessment
of real property may be brought in the manner provided by the Real
Property Tax Law.
Upon the enactment of the annual budget and
tax levy ordinance, the Mayor shall certify to the City Treasurer,
and the City Clerk shall attest, the amount of the tax levy required
by such ordinance. Such certificate shall warrant the City Treasurer
to extend and apportion against each person or property listed upon
the assessment roll last delivered to him or her the rate and amount
of tax required to produce the total sum certified, and to render
bills for and to receive and collect the several sums so computed
and determined.
The annual tax levy for City purposes on each
parcel and item assessed for the fiscal year shall be due and payable
in two installments. The first installment for each fiscal year shall
be in the amount of one-half of the annual tax levied for City purposes
on each parcel and item assessed and shall be due and payable on August
15. The second installment for the balance of the annual tax levied
for City purposes on each parcel and item assessed shall be due and
payable on or before January 15. On all taxes remaining unpaid on
the last day of the month in which they are due, there shall be added
and collected interest at the rate of 18% per annum. All interest
(and any penalties otherwise provided by law) shall be received by
the City Treasurer and paid into the City treasury.
[Amended by L.L. No. 3-1982]
The taxes assessed upon real property together
with any interest and penalties which may accrue shall be a lien on
such real estate on and after August 1 following the fiscal year in
which the tax is levied until the amount thereof is fully paid.
The City Treasurer shall enforce the payment
of all taxes delinquent on and after October 15 by tax sale, notice
of which shall be published in the official newspaper during the first
week in November, and at least twice again before the date of the
sale, which shall be at least 21 days after the first publication.
Such notice, the tax sale proceedings, the conduct of the tax sale,
the certificate of tax sale and tax deed, the rights and obligations
of the purchaser, rights of redemption, notices to occupants and mortgagees,
effect of the conveyance by tax deed, cancellation and setting aside
of cancellation of a tax sale, and rights of refund of the purchase
money, to the extent that the provisions thereof are not inconsistent
with this Chapter, shall conform to Article 10 of the Real Property
Tax Law,[1] and for that purpose, the City Treasurer shall have all
of the functions, powers and duties of a County Treasurer pursuant
to such law, and the Council may exercise the functions, powers and
duties of the County Legislature thereunder.
[1]
Editor's Note: Article 10 of the Real Property
Tax Law was repealed by L.1993, c. 602, § 4, eff. Jan. 1,
1995. On March 4, 1996, the City passed a resolution which adopted
Article 11, Titles 2 and 3, of the Real Property Tax Law.
The provisions of Article 11 of the Real Property
Tax Law shall apply as alternative procedures for the enforcement
of collection of delinquent taxes in the City. The Council shall adopt
such resolution as is required thereunder and shall cause a certified
copy thereof to be filed in the office of the County Clerk.
The City Treasurer shall account annually, at
such time and in such manner and form as the Director of Administration
and Finance shall prescribe, with respect to all taxes warranted for
collection and the interest and penalties accrued thereon. The City
Treasurer and his or her surety shall be liable for any deficiency
appearing by such accounting or otherwise and for failure to make
such accounting. A true copy of the accounting shall be filed with
the Council at its next regular meeting.
A.Â
The Council may levy and collect special assessments
upon real property in a limited and a determinable area for special
benefits conferred upon such property by any municipal work, service
or improvement; and may provide for the payment of all or any part
of the cost of the work, service or improvement out of the proceeds
of such special assessments.
B.Â
Prior to levying any special assessment for special improvement in restricted areas of the City, the Council shall adopt a resolution specifying the improvement or improvements to be made, the municipal purpose therefor, the geographical limits of the area to be benefited thereby, the proportion of the cost to be assessed against the area, the number of installments in which the special assessment may be paid, and the method proposed for spreading the levy over the parcels of real property in the area benefited. Said resolution shall also direct the Chief Engineer to prepare a report pursuant to Subsection C. An abstract of such resolution shall be published at least once in the official newspaper within seven days of its adoption.
C.Â
The report of the Chief Engineer shall consist of
the following:
(1)Â
A description of the work proposed.
(2)Â
An estimate of the cost of such work.
(3)Â
An estimate of the value of all real property
to be taken, used or damaged thereby.
(4)Â
Preliminary engineering drawings regarding the
proposed project.
(5)Â
Estimates of the amount of the special assessment
to be levied to pay for said improvements to be borne by each parcel.
(6)Â
A statement showing all parcels in said area,
their respective tax map numbers, and any amount of delinquent taxes
or assessments, for whatever purpose, outstanding against each parcel.
(7)Â
The current valuation of each parcel as shown
on the assessment roll.
(8)Â
The amount of special assessments heretofore
levied against each parcel for whatever purpose, and how much thereof
remains unpaid (even though installment thereof may not yet be due).
D.Â
Such report shall be filed in the office of the City
Clerk.
E.Â
A copy of said report shall be available to any person
upon filing of the same with the City Clerk.
F.Â
The City Clerk, upon filing of such report in his
or her office, shall give notice thereof to all affected property
owners as directed by the Council. Such notice shall set the time
and place for a hearing on said report by the Council not less than
15 days nor more than 30 days after said mailing. All mailings shall
be by first class mail directed to the address of each of the affected
property owners as shown on the last assessment roll or the latest
address of each such owner entered in the records of the City Treasurer.
Failure to receive such notice shall not be grounds to invalidate
any special assessment authorized by this section.
|
A notice of the hearing shall also be published
once in the official newspaper at least seven days prior to such hearing.
|
G.Â
The Council shall hold such hearing and thereafter
may alter, amend, supplement, delete portions of, or modify such report
in any manner it deems necessary to accomplish a fair and equitable
assessment of the cost of said benefits or may determine that such
work, service or improvement shall not be undertaken.
|
The cost of any work or improvement and the
services connected therewith to be paid in whole or in part by special
assessments on the real property benefited thereby shall include the
direct cost thereof, all costs of evident indebtedness which may be
issued, any professional fees which may be necessary, and a reasonable
charge for the administrative services of the City, together with
any other cost which may be attributable thereto. The amount to be
assessed against all property benefited shall be apportioned among
the said parcels by the Council.
|
H.Â
The amount assessed against any property shall be
in accordance with the value of the benefits accruing to the property
therefrom; however, in the event it is determined that the most equitable
method is to be made on a "front foot" basis, such assessment need
only be equally applied to all properties in the area, provided that
in the case of a residential corner lot, which is benefited on both
sides, the footage shall be calculated on the shorter side and the
actual footage on the longer side but not to exceed 60 feet plus 10%
of all footage over 60 feet.
I.Â
No special assessment shall be levied by the City
which shall cause the total amounts of special assessments levied
and outstanding against any property, at any time, exclusive of any
delinquent assessments and assessments for current services, to exceed
25% of the full value of said property (including any value exempt
from all but special assessments), after giving full value to the
benefit of the proposed improvement.
J.Â
The Council may, by resolution, as provided below,
levy and collect said special assessments on real property located
in the area designated, in such amount as may be determined by the
Council to be proportionate to the benefit derived from any such improvement.
K.Â
Assessments so levied may be made payable in such
installments as may be provided; however, assessments for current
services shall be payable within the year during which the service
is rendered, while assessments for improvements, other than services,
may be extended over a period not to exceed 10 years or the period
of probable usefulness of the improvement, whichever is shorter.
L.Â
Whenever the Council determines to proceed with the
work, service, improvement, or action, it shall enact a resolution
directing that such be carried out as finally approved by the Council.
M.Â
Upon the completion of any local improvement, the
Chief Engineer shall certify to the Council the part of the total
cost of such improvement, the amount to be assessed against the abutting
property or the property benefited, with the exception of the property
which may already have paid its proper share of such improvement,
which such property shall be briefly described by name or number,
in accordance with the resolution of the Council authorizing and directing
the undertaking of said local improvement.
N.Â
Upon receipt of such report, the Council shall forthwith
fix a time of hearing thereon and shall cause notice thereof to be
published at least twice in the official newspaper of the City. The
first notice shall be published not less than 10 days and not more
than 30 days prior to the public hearing. The second notice shall
be published at least five days prior to the public hearing. The Council
shall, so far as practicable, cause notice to be mailed to each person
appearing on such report at the time of first publication.
O.Â
Upon such hearing, the Council shall hear the objections
of the interested parties, and may adjourn from time to time to complete
such hearing. The Council may alter and amend the said report in its
discretion. When the Council shall deem the report to be correct,
it shall confirm the same.
P.Â
The enactment of a resolution confirming a report
shall be a warrant to the City Treasurer to levy the amount to be
raised by special assessment proportionately against the properties
benefited and to spread the same upon the assessment roll. It shall
further be an authorization for the City Treasurer to collect the
charges arising therefrom. All charges arising from such a special
assessment shall be a lien against such benefited property from the
date of the levy and be collected in the same manner as real estate
taxes levied for general purposes.
Q.Â
Any person aggrieved by any special assessment upon
real property owned by him or her shall, after the exhaustion of all
administrative remedies, have the right to bring a special proceeding
under Article 78 of the Civil Practice Law and Rules, or Article 7
of the Real Property Tax Law.
[Added 8-29-2014 by L.L.
No. 2-2014]
A.Â
Pursuant to Real Property Tax Law § 485-a, nonresidential
real property, upon conversion to mixed-use property, shall be exempt
from taxation and special ad valorem levies for a period of 12 years
from approval of an application for such exemption. The increase in
assessed value of such property attributable to such conversion shall
be exempt as provided below. Such exemption shall be computed with
respect to the "exemption base." The exemption base shall be determined
for each year in which there is an increase in assessed value so attributable
from that of the previous year's assessed value.
(1)Â
The following table shall illustrate the computation of the
tax exemption:
|
Year of Exemption
|
Percentage of Exemption
| |
|---|---|---|
|
1 through 8
|
100% of exemption base
| |
|
9
|
80% of exemption base
| |
|
10
|
60% of exemption base
| |
|
11
|
40% of exemption base
| |
|
12
|
20% of exemption base
|
B.Â
APPLICANT
CITY
COMMERCIAL CONSTRUCTION WORK
COMMERCIAL PURPOSE OR USE
MIXED-USE PROPERTY
PERSON
RESIDENTIAL CONSTRUCTION WORK
Definitions: As used in this section, the following terms shall have
the following meanings:
Any person obligated to pay real property taxes on the property
for which an exemption from real property taxes under this section
is sought.
City of Lackawanna.
The modernization, rehabilitation, expansion or other improvement
of the portion of mixed-use property to be used for commercial purposes.
The buying, selling, or otherwise providing of goods or services,
including hotel services or other lawful business or commercial activities
permitted in mixed-use property.
Property on which will exist, after completion of residential
construction work or a combination of residential construction work
and commercial construction work, a building or structure used for
both residential and commercial purposes.
An individual, corporation, limited liability company, partnership,
association, agency, trust, estate foreign or domestic government
or subdivision thereof, or other entity.
The creation, modernization, rehabilitation, expansion or
other improvement of dwelling units, other than dwelling units in
a hotel, in the portion of mixed-use property to be used for residential
purposes.
D.Â
For purposes of this section, the term "conversion" shall not include
ordinary maintenance and repairs.
E.Â
No such exemption shall be granted concurrent with or subsequent
to any other real property tax exemption granted to the same improvements
to real property, except, where during the period of such previous
exemption, payments in lieu of taxes or other payments were made to
the local government in an amount that would have been equal to or
greater than the amount of real property taxes that would have been
paid on such improvements had such property been granted an exemption
pursuant to this section. In such case, an exemption shall be granted
for a number of years equal to the twelve-year exemption granted pursuant
to this section less the number of years the property would have been
previously exempt from real property taxes.
F.Â
Such exemption shall be granted only upon application by the owner
of such real property on a form prescribed by the State Board of Real
Property Services. Such application shall be filed with the City Assessor
on or before the appropriate taxable status date of the City.
G.Â
If the City Assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, he or she shall approve the application and such real property shall thereafter be exempt from taxation and special ad valorem levies as in this section provided commencing with the assessment roll prepared after the taxable status date referred to in Subsection F of this section. The assessed value of any exemption granted pursuant to this section shall be entered by the assessor on the assessment roll with the taxable property, with the amount of the exemption shown in a separate column.
H.Â
Insofar as the provisions of this section are inconsistent with the
provisions of any other local law or act, the provisions of this section
shall be controlling.
All the rights, remedies and procedures provided
by this Chapter for the collection of City taxes may be used by the
City, so far as applicable, in the collection of assessments for local
improvements and of other charges upon property authorized by law.
The City Treasurer shall be authorized to receive
the warrant of the County Legislature of Erie County, and may be authorized
by the Council to receive the warrant of the City School District.
