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. 
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. 
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.
[Amended by L.L. No. 2-1974; L.L. No. 3-1982; 12-18-1989 by L.L. No. 2-1990][1]
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.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. IV).
[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. 
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. 
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. 
The report of the Chief Engineer shall consist of the following:
(1) 
A description of the work proposed.
(2) 
An estimate of the cost of such work.
(3) 
An estimate of the value of all real property to be taken, used or damaged thereby.
(4) 
Preliminary engineering drawings regarding the proposed project.
(5) 
Estimates of the amount of the special assessment to be levied to pay for said improvements to be borne by each parcel.
(6) 
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) 
The current valuation of each parcel as shown on the assessment roll.
(8) 
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. 
Such report shall be filed in the office of the City Clerk.
E. 
A copy of said report shall be available to any person upon filing of the same with the City Clerk.
F. 
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. 
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. 
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. 
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. 
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. 
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. 
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. 
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. 
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. 
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. 
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. 
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. 
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) 
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. 
Definitions: As used in this section, the following terms shall have the following meanings:
APPLICANT
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
City of Lackawanna.
COMMERCIAL CONSTRUCTION WORK
The modernization, rehabilitation, expansion or other improvement of the portion of mixed-use property to be used for commercial purposes.
COMMERCIAL PURPOSE OR USE
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.
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.
PERSON
An individual, corporation, limited liability company, partnership, association, agency, trust, estate foreign or domestic government or subdivision thereof, or other entity.
RESIDENTIAL CONSTRUCTION WORK
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.
C. 
No such exemption shall be granted unless:
(1) 
Such conversion was commenced subsequent to the date on which this section took effect; and
(2) 
The cost of such conversion exceeds the sum of $50,000.
D. 
For purposes of this section, the term "conversion" shall not include ordinary maintenance and repairs.
E. 
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. 
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. 
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. 
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.