[Amended 5-20-1992 by L.L. No. 10-1992; 6-28-2000 by L.L. No. 5-2000]
A.Â
The City Assessor shall have all of the powers conferred
and duties imposed on assessors of cities in this state under the
Real Property Tax Law.
B.Â
The taxable status of real property shall be determined
annually as of the first day of May. All real property shall be assessed
according to its condition and the ownership as of such date. The
valuation date of real property shall be determined as of the first
day of July immediately preceding the May status date.
[Amended 4-15-2009 by L.L. No. 3-2009]
D.Â
For all purposes related to the implementation of
Real Property Tax Law § 425, providing a school tax relief
exemption, the last date for filing STAR exemption applications for
the 2000/2001 school year shall be the 31st day of July, 2000 and
annually thereafter the last date for such applications shall be the
1st day of May preceding the next annual school tax levy.
[Amended 9-15-1971 by L.L. No. 2-1971]
A.Â
There shall be a Board of Assessment Review to consist
of five members who shall be appointed by the Council and shall have
a knowledge of property values in the city. A majority of the Board
shall consist of members who are not officers or employees of the
city. The Council may appoint one or two Councilmen to the Board.
[Amended 4-5-1972 by L.L. No. 1-1972]
B.Â
The terms of office of the first appointed members
thereof shall be for one, two, three, four and five years respectively.
The successors thereof shall be appointed for the term of five years
from and after the expiration of the term of their predecessors in
office.
C.Â
The Board of Assessment Review shall have the powers
and duties granted and imposed by the Real Property Tax Law and such
other powers and duties as may be prescribed by law or the Council.
The Board shall meet annually on the third Tuesday in June to hear
tax assessment complaints, pursuant to § 525 of the Real
Property Tax Law.
[Amended 5-20-1992 by L.L. No. 10-1992]
A.Â
The provisions of the Real Property Tax Law shall
govern the assessment of omitted property, correction of errors and
all other matters of assessment and collection of real property taxes
not covered by this Charter.
B.Â
The Council shall have the same powers and duties
for correction of errors as given in like circumstances to the board
of trustees of a village as provided in Section 1412 of the Real Property
Tax Law, or such other similar provisions as may be in effect from
time to time, including the power to correct any assessment which
has been fixed by fraud or other wrongful conduct, upon similar notice
as provided in said Section 1412.
If the whole or any portion of the expenses
of a public improvement be assessed or charged upon the property affected
by such improvement, such assessment shall be confirmed by the Council,
after a public hearing shall have been had, at which any person interested
may present objections to such confirmation. Notice of the time and
place of such hearing shall be published in the official newspaper
of the city at least 10 days prior to the hearing.
No action or proceeding to set aside, vacate,
cancel or annul any assessment for a local improvement shall be maintained,
except for total want of jurisdiction to levy and assess the same
on the part of the officers, board or body authorized by law to make
such levy or assessment or to order the improvement on account of
which the levy or assessment was made. No action or proceeding shall
be maintained to modify or reduce any such assessment except for fraud
or substantial error by reason of which the amount of such assessment
is in excess of the amount which should have been lawfully levied
or assessed. The procedure to review any assessment for a local improvement
for such total want of jurisdiction, fraud or substantial error, shall,
so far as applicable, be the same as the procedure to review any assessment
of real property.
No assessment or tax shall be vacated, set aside,
canceled, annulled, reviewed or otherwise questioned or affected by
reason of any error, omission, irregularity or defect in any of the
steps or proceedings required to be had or taken as preliminary to
or in the making of the assessment, or in the levying or collection
of the tax, or in relation to or in connection with any proposal,
designation of materials, contract, work or improvement for or on
account of which such assessment was made or tax imposed. However,
all property shall be liable to assessment and all assessments shall
be valid and of full force and effect notwithstanding any such error,
omission, irregularity or defect.
All the rights, remedies and procedures provided
by this Charter 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,
local law or ordinance.
A.Â
All city taxes on real property shall become a lien
on such real estate on February 1 of each fiscal year. Such taxes
may be paid in one installment during the month of February, or during
such other months as the Council by resolution may designate, without
any additional charge.
[Amended 11-17-1982 by L.L. No. 10-1982]
B.Â
Union Free School District taxes on real property
shall become a lien on such real estate on July 1 of each fiscal year.
Such taxes may be paid in two equal installments during the months
of September and November, or during such other months as the Council
by resolution may designate, without any additional charge.
[Amended 2-5-2003 by L.L. No. 1-2003; 5-19-2004 by L.L. No.
2-2004]
C.Â
The City Comptroller shall charge and collect penalties
upon the principal amount of each installment not paid when due and
payable at the following rates consecutively thereafter, or such other
rates as the Council by resolution may prescribe: 2% if paid in the
first month thereafter; 5% if paid in the second or third month thereafter;
7% if paid in the fourth or fifth month thereafter; 10% if paid in
the sixth, seventh or eighth month thereafter; and 12% if paid thereafter
to the date of the sale of the lien.
A.Â
After the appropriate authority shall have certified
to the City Comptroller the amount of taxes to be raised on property
within Union Free School District No. 1 of the Town of Rye within
the City of Rye, the Council shall cause the amount of such taxes
to be levied on the property within such district in the manner herein
provided for city taxes. it shall cause a warrant to be issued to
the City Comptroller and signed by the Mayor on or before August 15
of each year. However, with respect to property in such district lying
in two municipalities, the taxes upon the property of persons within
such district shall be apportioned to the parts lying in the respective
municipalities according to the full value of such property lying
in each municipality to be determined by the equalized rate for such
municipality as fixed by the Board of Supervisors for the assessment
roll upon which such tax is to be extended.
[Amended 2-5-2003 by L.L. No. 1-2003]
B.Â
The City Comptroller shall pay to the Treasurer of
Union Free School District No. 1 of the Town of Rye on the fifth day
of each month all school district taxes on property in such district
within the city collected in the preceding month; he shall report
to the Council before February 15 of each year all such school taxes
of the previous year remaining unpaid; and the Council shall cause
such school taxes to be paid.
C.Â
State, county and county district taxes and assessments
shall become a lien, shall be payable and shall be collected in one
installment during the month of May and in the same manner as city
taxes. Any and all penalties collected by the City Comptroller on
delinquent state, county or county district taxes shall be the property
of the city.
[Amended 11-17-1982 by L.L. No. 10-1982]
