[Amended 5-20-1992 by L.L. No. 10-1992; 6-28-2000 by L.L. No. 5-2000]
A. 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. 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]
C. The assessment roll shall be prepared in accordance
with the provisions of the said state law and be filed annually according
to the following schedule:
(1) Filing of the tentative roll on June 1.
(2) Filing of the final assessment roll on or before September
15.
D. 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. 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. 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. 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]
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.