City of Utica, NY
Oneida County
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Table of Contents
Table of Contents
[Code 1964, § 22-22]
(a) 
There is imposed a sales tax, a use tax and a compensating use tax. These taxes shall be at the rate of 1 1/2%. The taxes are subject to the applicable limitations required or imposed by articles 28 [§ 1101 et seq.] and 29 [§ 1201 et seq.] of the Tax Law upon the sales and services subject to tax under article 28 of the Tax Law. The taxes are subject to the exemptions and credits required by law. In addition, the sales specified in section 1210, subdivision (a), paragraph (3)(i) of the Tax Law are exempted from the taxes.
(b) 
Subsection (a) is a recodification of existing ordinances and does not increase, decrease or change the property or services subject to taxation by the city or the rate of such tax.
[Code 1964, § 22-16; Ord. No. 192, 4-15-1998; Ord. No. 63, 4-22-2009; Ord. No. 66, 5-6-2009]
(a) 
All real property in the city owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation by the city, to the extent of 50% of the assessed valuation of the property provided the conditions in section 467 of the Real Property Tax Law are met.
(b) 
No exemption shall be granted if the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $15,000. This restriction, as it relates to the income of property owners, will be reviewed in December of each year.
(c) 
Any such income shall be offset by all medical and prescription drug expenses actually paid which were not reimbursed or paid for by insurance in accordance with section 467 of the Real Property Tax Law.
[1]
Editor's Note: Former § 2-25-3, notice of estimate of assessment for improvement, derived from § 22-5 of the Code of 1964. It was determined by the city that the aforesaid provisions were inconsistent with Local Law No. 4 of 1989 and should be deleted in their entirety.
[Code 1964, § 22-7]
The assessor, when making inspections of property to be assessed, shall include private street encroachments in the list of property to be assessed and taxed.
[1]
Editor's Note: Section 2 of L.L. No. 7 of 1990, adopted December 3, 1990, repealed § 2-25-5 in its entirety. Former § 2-25-5 was concerned with fees for service of notice for redemption of taxes, and derived from the Code of 1964, § 22-14. Similar provisions may be found in the Charter and § 8.033.
[Code 1964, § 22-18; L.L. No. 4-1987, § 5(b)(2); Ord. No. 19 of 1991, 2-20-1991; Ord. No. 286, 7-2-1996]
The fee to be charged by the city comptroller for making a tax search upon the records in the comptroller's office and for issuing a tax certificate based on the search is established at $30
The fee for such a tax search and certificate issued by a fax machine is established at $25
[Code 1964, § 22-20]
The mayor may execute a waiver or release of any restriction on the right of alienation contained in a deed from the city to purchasers of property acquired by the city for unpaid taxes or liens where a bank or lending institution is committed to lend monies to the owners of the property and require the release or waiver as a condition of making the loan.