[1964 Charter Laws, § 14-43; N.Y. Laws 1865, ch.
659, § 1; L.L. No. 4-1987, § 5(b)(1)]
The governing authority of the county shall cause the corrected assessment roll of each ward of the City, or a fair copy thereof to be delivered to the Comptroller of the City on or before December 15 of each year if the Comptroller has given the bond required by Section 8.063.
[1964 Charter Laws, § 14-44; N.Y. Laws 1862, ch.
18, § 66; L.L. No. 4-1987, § 5(b)(1)]
The collectors of county taxes in the City shall, upon receiving
the tax lists, cause a notice to be published in the official papers
of the City, once in each week, for three successive weeks, that they
will be ready at some convenient place in the City, between 9:00 a.m.
and 12:00 and 2:00 p.m. and 5:00 p.m. of each day, except Sunday,
for one month after the first publication of the notice, to receive
payment of the taxes on the lists in their hands, and all persons
paying their taxes within the month shall only be charged a commission
of 1% thereon.
[1964 Charter Laws, § 14-45; N.Y. Laws 1862, ch.
18, § 67]
After the expiration of the period specified in Section 8.062, the collectors of the county taxes shall be permitted to collect from each taxpayer a commission not to exceed $0.05 for any amount of tax less than $1, nor the rate of 5% upon any tax exceeding $1.
[1964 Charter Laws, § 14-47; N.Y. Laws 1923, ch.
658, art. V, § 18; L.L.
No. 4-1987, § 5(b)(1)]
The Comptroller of the City shall receive from the several persons
named in the assessment rolls of the several wards of the City the
sums mentioned in the seventh column of the rolls, opposite to their
respective names, in the manner prescribed, for the receipt of City
taxes, and shall publish notice and attend at the office for the same
length of time, make entries of payments on the assessment rolls,
and give receipts therefor in the same manner as directed in regard
to the City tax lists.
[1964 Charter Laws, § 14-48; N.Y. Laws 1923, ch.
658, art. V, § 19; N.Y. Laws 1943, ch. 712, § 990;
N.Y. Laws 1944, ch. 764, § 1; L.L. No. 9-1985, § 1; L.L. No. 4-1987, § 5(b)(1)]
(a)
The City Comptroller shall proceed to collect the state and county taxes levied on properties located in the City on behalf of the county. In addition to the commission provided for in Section 8.063, such collection shall be accomplished in the same manner and subject to the same discount, fees, penalties and interest as provided by law for the collection of City taxes. The City Comptroller shall certify to the County Commissioner of Finance the amount so collected, less interest and penalties, and shall cause such amounts to be paid to the Commissioner of Finance, as follows:
(1)
The amount so collected on or before January 28 shall be paid
on February 10.
(2)
The amount so collected from and including January 29 to and
including the last day of February shall be paid on March 10.
(3)
The amount so collected from and including March 1, to and including
March 31 shall be paid on April 10.
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The County Commissioner of Finance shall give to the City Comptroller
a receipt for the amount paid to the county.
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(b)
On or before April 10 of each year, the City Comptroller shall certify
to the County Commissioner of Finance, a delinquent tax roll, certified
by him as true, of the state and county taxes listed on the tax roll
which remained unpaid as of April 1. Thereafter, collection and enforcement
of such delinquent taxes shall be the responsibility of the county.
[1964 Charter Laws, § 14-49; N.Y. Laws 1923, ch.
658, art. V, § 20; L.L.
No. 4-1987, § 5(b)(1)]
The Comptroller of the City may expend such sums of money for
extra clerk hire and for postage and printing for the collection of
the county taxes in the City as shall be allowed in the annual estimate
and tax budget of the City. The expenses thereof shall be audited
and paid in the same manner as other City expenses are audited and
paid.
