A. 
The Common Council shall impose, upon the persons and property assessed in the assessment roll of the City, the amount of tax to be raised under the provisions of this Charter, including the amount of any other tax or tax for extraordinary purposes which may be required or authorized by law.
B. 
The amount to be paid by each person and each parcel of property shall be entered in appropriate columns, and when the taxes shall be entered therein and properly corrected, the roll shall be signed by the Mayor and City Clerk, to which shall be added and annexed a warrant under the corporate seal of the City, signed by the Mayor and attested by the City Clerk, directed to and requiring the City Treasurer to collect all taxes due thereon within such time as shall be specified by the Board of Supervisors of Columbia County in each year for the collection of county taxes, and one copy of said roll shall be immediately filed with the City Assessor and another copy delivered to the City Treasurer. They shall thereafter be called the "tax lists."
All sums to be raised by general tax for City purposes in pursuance to this Charter shall be assessed, levied and rated upon and among the owners of real and personal estate, incorporated companies and associations, named in the corrected assessment rolls of the several wards, in proportion to the valuation therein stated, in the same manner and proportion, as near as may be, as taxes in and for the County of Columbia are rated and assessed.
The sum rated and assessed upon the property of each person, company, corporation and association shall be set opposite the name of such person, company, corporation or association respectively, in the tax roll.
The City of Hudson shall be regarded as one of the towns of Columbia County for the purpose of raising and collecting the annual county taxes, and the same provisions of law which shall apply to the assessment and collection of taxes in the towns of this state, and the duty of all officers concerned therein or connected therewith, excepting as the same are altered or modified by this Charter, shall be applicable thereto; but in assessing and laying the county taxes therein, the same shall be assessed and levied upon assessment rolls prepared as herein provided for the City, which shall be delivered to the City Treasurer for collection, in the manner provided by law.
The Board of Supervisors of the County of Columbia shall cause to be delivered to the Treasurer of said City on or before the 31st day of December in each year, a warrant, under the hands and seals of said Supervisors, or a majority of them, commanding said Treasurer to collect from the several persons named in the assessment rolls the several sums mentioned in the last column opposite their respective names, and pay over the same in the manner directed in the warrant. The assessment rolls shall thereafter be called the "county lists." No extension nor renewal of the warrant mentioned in this section shall be required to enable the City Treasurer to enforce the collection of the taxes to be collected by virtue thereof.
The county and City tax lists filed with the City Assessor or delivered to the City Treasurer shall, in all courts and places, be evidence of the imposition of the taxes therein contained, and the taxes therein assessed upon, or in respect to, any real estate, shall be liens thereon from the time the tax lists are delivered to the City Treasurer.
A. 
The City Treasurer, upon receiving the county and City tax lists, shall cause a notice to be published in the official paper once, stating that the property taxes are due.
B. 
City taxes shall be payable in four installments: the first installment shall be payable on the first day of January in each year, the second installment shall be payable on the first day of April in each year, the third installment shall be payable on the first day of July of each year and the fourth installment shall be payable on the first day of September in each year. Each installment shall be at the rate of 25% exclusive of the county taxes, the total of which shall be payable one-half with the first installment of the City taxes and one-half with the third installment of the City taxes. In columns provided in the assessment rolls for that purpose, the City Treasurer shall apportion the total tax levied against each separate assessment and set down in separate columns the amount of each installment. Columns shall also be provided in such rolls in which to enter the date of payment of each installment and for any other necessary purpose.
[Amended 5-19-1981 by L.L. No. 5-1981]
C. 
The City Treasurer shall collect the City taxes for a period of 30 days, exclusive of Saturdays, Sundays and holidays, for the first and third installments thereof, and for 15 days for each of the successive installments.
[Amended 9-20-1994 by L.L. No. 13-1994]
D. 
Upon receiving any tax or installment thereof, the Treasurer shall write "Paid" opposite to it, together with the date of payment, and the amount paid in a column kept for that purpose, and shall give the person paying a receipt therefor, and shall keep a check list of all receipts so given.
After the expiration of the month specified in the notice required to be published by § C18-7 of this Charter, any person or corporation may pay his, her or their City taxes upon paying interest to be computed at the rate of 1% per month or fraction thereof upon the amount of the unpaid taxes.[1]
[1]
Editor’s Note: Former §§ C18-9 through C18-23, as amended, which immediately followed, as well as former § C18-27, were repealed 4-15-2014 by L.L. No. 5-2014. This local law also redesignated former §§ C18-24 through C18-26 and §§ C18-28 through C18-29, as amended, as §§ C18-9 through C18-13.
Whenever any tax levied and assessed upon any person or property in the City of Hudson, with the fees, interest and expenses which may by law be added thereto, shall remain unpaid after the 15th day of October, the Treasurer may maintain an action in his name of office for the amount of such tax, fees, interest and expenses remaining unpaid and uncollected with interest on said tax, at the rate of 1% per month or fraction thereof, to be computed from the preceding 31st day of January, against any person or corporation liable for such tax, in any court of competent jurisdiction, in which the proceedings, costs, judgments and executions shall be the same and with like effect as in actions between other public officers and individuals; and the amount collected by any such suit shall be used and applied by said Treasurer in the same manner as though the same had been collected by the sale of real estate. The warrants so delivered to the Treasurer shall be presumptive evidence that all the previous proceedings, including the assessing and levying of tax, were regular and according to law. Nothing in this Charter contained shall be construed to repeal or abridge any power now had by officers for the collection of taxes in the City of Hudson.
All the provisions of this Charter shall apply to and include the collection of all local assessments and taxes for local improvements, provided that no sale of real estate for any unpaid local assessments shall be made within one year from the time when the same became due and payable.
In case any tax or assessment shall be void, or have failed for want of jurisdiction or any irregularity in the levying or assessing thereof, the Common Council shall have the power, and it shall be its duty, to cause the same to be reassessed in a proper manner. If any person shall have paid on the former assessment, the same shall be credited, or in case the payment exceeded the amount reassessed, the surplus shall be refunded. In case any amount assessed for local improvements, at any time, shall be insufficient to defray the expense of such improvement, the Common Council shall cause to be assessed the amount by which the actual expense thereof exceeds the amount first assessed, to be assessed in like manner as other assessments of a like nature.
In case any tax shall be returned by the Treasurer unpaid, which, by reason of the nonresidence of the person bound to pay the same, or for any other cause, cannot be collected, the Board of Estimate and Apportionment may add the amount thereof to the moneys authorized by this Charter to be raised by tax in the succeeding year.
[Added 5-31-2000 by L.L. No. 6-2000; amended 4-15-2014 by L.L. No. 5-2014; 10-31-2025 by L.L. No. 7-2025]
A. 
Definitions. As used in this section:
(1) 
"Eligible delinquent taxes" means the delinquent taxes, including interest, penalties and other charges, which have accrued against a parcel as of the date on which an installment agreement is executed.
(2) 
"Eligible owner" means an owner of real property who is eligible to or has entered into an installment agreement. No property owner shall be eligible for an installment agreement who does not meet the requirements of Real Property Tax Law § 1184 for participation in a tax delinquency payment plan.
(3) 
"Installment agreement" means a written agreement between an eligible owner and the city treasurer providing for the payment of eligible delinquent taxes in installments pursuant to the provisions of this section of the Hudson City Charter, Article VII, Chapter 275, § 275-21 of the Administrative Code of the City of Hudson, and pursuant to Article 11 of the New York State Real Property Tax Law.
B. 
Installment payment of eligible delinquent taxes. Such installment payment of eligible delinquent taxes shall be made available to each eligible owner on a uniform basis pursuant to the provision so this section of the Hudson City Charter, Article VII, Chapter 275, § 275-21 of the Administrative Code of the City of Hudson, and Article 11 of the New York State Real Property Tax Law. Such installment Payment of eligible delinquent taxes shall commence upon the signing of an agreement between the City Treasurer and the eligible owner. The agreement shall be kept on file in the City Treasurer's office.
C. 
The maximum term of installment agreements pursuant to this section shall not exceed 24 months.
D. 
Payment scheduled for the installment agreements pursuant to this section shall be monthly.
E. 
The required initial down payment on an installment agreement pursuant to this section shall be 25% of the eligible delinquent taxes.
F. 
This section of the Hudson City Charter shall apply to all properties within the City of Hudson.
G. 
A property owner shall not be eligible to enter into an agreement pursuant to this section where:
(1) 
There is a delinquent tax lien on the same property for which the application is made or on another property owned by such person and such delinquent tax lien is not eligible to be made part of the agreement pursuant to this section;
(2) 
Such person is the owner of another parcel within the tax district on which there is a delinquent tax lien, unless such delinquent tax lien is eligible to be and is made part of the agreement pursuant to this section;
(3) 
Such person was the owner of property on which there existed a delinquent tax lien and which lien was foreclosed within three years of the date on which an application is made to execute an agreement pursuant to this section; or
(4) 
Such person defaulted on an agreement executed pursuant to this section within three years of the date on which an application is made to execute an agreement pursuant to this section.
H. 
A property owner shall be eligible to enter into an agreement pursuant to this section no earlier than 30 days after the delivery of the return of unpaid taxes to the City Treasurer.
I. 
The amount due under an installment agreement shall be the eligible delinquent taxes plus the interest that is to accrue on each installment payment up to and including the date on which each payment is to be made. The agreement shall provide that the amount due shall be paid, as nearly as possible, in equal amounts on each payment due date. Each installment payment shall be due on the last day of the month in which it is to be paid.
J. 
Interest and penalties. Interest on the total amount of eligible delinquent taxes, less the amount of the down payment made by the eligible owner, if any is required, shall be that amount as determined pursuant to § 924-a of the New York State Real Property Tax Law, or such other law as may be applicable.
K. 
The rate of interest in effect on the date the agreement is signed shall remain constant during the period of the agreement. If an installment is not paid on or before the date it is due, interest shall be added at the applicable rate for each month or portion thereof until paid. In addition, if an installment is not paid by the end of the fifteenth calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.
L. 
Default.
(1) 
The eligible owners shall be deemed to be in default of the agreement upon:
(a) 
Nonpayment of any installment within 30 days from the payment due date;
(b) 
Nonpayment of any tax, special ad valorem levy or special assessment which is levied subsequent to the signing of the agreement by the City of Hudson, and which is not paid prior to the receipt of the return of unpaid taxes by the City Treasurer; or
(c) 
Default of the eligible owner on another installment agreement made and executed pursuant to this section.
(2) 
In the event of a default, the City of Hudson shall have the right to require the entire unpaid balance, with interest and late charges, to be paid in full. The City of Hudson shall also have the right to enforce the collection of the delinquent tax lien pursuant to the applicable sections of state and local law.
(3) 
Where an eligible owner is in default and the City of Hudson does not either require the eligible owner to pay in full the balance of the delinquent taxes or elect to institute foreclosure proceedings, the City of Hudson shall not be deemed to have waived the right to do so.
M. 
Notification of potential eligible owners.
(1) 
Within 45 days after receiving the return of unpaid taxes, or as soon thereafter, is practicable, the City Treasurer shall notify, by first class mail, all potential eligible owners of their possible eligibility to make installment payments on such tax delinquencies. The City Treasurer shall add $1 to the amount of the tax lien for such mailing.
(2) 
The failure to mail any such notice, or the failure of the addressee to receive the same, shall not in any way affect the validity of taxes or interest prescribed by law with respect thereto.
(3) 
The City Treasurer shall not be required to notify the eligible owner when an installment is due.
N. 
The provisions of this section shall not affect the tax lien against the property, except that the lien shall be reduced by the payments made under an installment agreement and that the lien shall not be foreclosed during the period of installment payments, provided that such installment payments are not in default.
O. 
Waiver of interest and penalties for certain eligible deployed military members. The Treasurer may waive the interest, penalties and fees otherwise imposed pursuant to this chapter, provided that:
(1) 
The financial hardship was caused in substantial part by the owner's having been ordered to active military duty in the United States Armed Forces, including the reserve components of such armed forces;
(2) 
The deployment lasted for at least six contiguous months, or the owner was killed in action during such activation; and
(3) 
The owner provides written evidence from the United States Armed Forces of such military duty and deployment.