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City of Utica, NY
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Part I, Local Laws
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Chapter 1-25 Taxation and Assessments
Chapter 1-25
Taxation and Assessments
GENERAL REFERENCES
Taxation and assessments — See Charter, Art. VIII and Ch.
2-25
.
ARTICLE I
In General
Sec. 1-25-1
through Sec. 1-25-25. (Reserved)
ARTICLE II
Real Property Taxes
Sec. 1-25-26
Fee for filing deed or will.
Sec. 1-25-27
Exemption from taxation of off-street parking facilities providing underground shelter for civil defense.
Sec. 1-25-28
Special tax credits and exemptions for capital improvements.
Sec. 1-25-29
Maximum exemption from real property taxation for veterans.
Sec. 1-25-30
Tax exemptions for capital improvements to residential buildings.
Sec. 1-25-31
Revaluation, change in level for veteran's exemptions.
Sec. 1-25-32
Assessment roll to be used for STAR exemption.
Sec. 1-25-33
Exemption for first time home buyers of new constructed homes.
Sec. 1-25-34
Exemption for conversion of nonresidential properties to mixed use.
Sec. 1-25-35
Exemption for alterations or rehabilitation of historic real property.
Sec. 1-25-36
(Reserved)
Sec. 1-25-37
Residential investment exemption.
Sec. 1-25-38
Cold War veterans exemption.
Sec. 1-25-39
through Sec. 1-25-45. (Reserved)
ARTICLE III
Utility Services Tax
Sec. 1-25-46
Definitions.
Sec. 1-25-47
Levy.
Sec. 1-25-48
Administration; authority of Comptroller.
Sec. 1-25-49
Failure to file return or pay tax; penalty.
Sec. 1-25-50
Authority of Comptroller to determine tax; review of determination.
Sec. 1-25-51
Confidentiality; penalty for violation.
Sec. 1-25-52
Records required.
Sec. 1-25-53
Returns.
Sec. 1-25-54
Payment when return is filed.
Sec. 1-25-55
Service of notice; computation of time.
Sec. 1-25-56
Refunds.
Sec. 1-25-57
Payment by utility.
Sec. 1-25-58
Proceedings to enforce payment; lien.
Sec. 1-25-59
Moneys received to be deposited in General Fund.
Sec. 1-25-60
through Sec. 1-25-64. (Reserved)
ARTICLE IV
Occupancy Tax
Sec. 1-25-65
Definitions.
Sec. 1-25-66
Imposition of occupancy tax.
Sec. 1-25-67
Exempt organizations.
Sec. 1-25-68
Territorial limitations.
Sec. 1-25-69
Registration.
Sec. 1-25-70
Administration and collection.
Sec. 1-25-71
Records.
Sec. 1-25-72
Returns.
Sec. 1-25-73
Payment of tax.
Sec. 1-25-74
Determination of tax.
Sec. 1-25-75
Refunds.
Sec. 1-25-76
Disposition of revenues.
Sec. 1-25-77
Reserves.
Sec. 1-25-78
Remedies exclusive.
Sec. 1-25-79
Proceeding to recover tax.
Sec. 1-25-80
General powers of Comptroller relative to occupancy tax.
Sec. 1-25-81
Administration of oaths and compelling testimony.
Sec. 1-25-82
Penalties and interest.
Sec. 1-25-83
Notices; limitations of time.
Sec. 1-25-84
Construction and enforcement.