After said annual county assessment rolls of city properties
have been prepared, the board of assessment review shall meet in accordance
with the provisions of the real property tax law to hear complaints
in relation to assessments brought before it, for which at least ten
days previous notice shall be given by publication in the daily papers
published in the city of Rochester. Such hearing by the board of assessment
review shall be had at the same time and place that the board of assessment
review hears the allegations and objections to the annual city assessment
rolls of the city of Rochester, and said publication may be included
in the same publication giving notice of the hearing of the allegations
and objections to the annual city assessment roll of the city of Rochester.
At the time and place designated in said notice and for ten consecutive
business days thereafter, the board of assessment review shall hear
allegations and objections to said annual county assessment rolls
of city properties, and said annual county assessment rolls of city
properties must be open to examination and inspection by all persons
interested between the hours of nine and twelve in the morning and
two and four in the afternoon of each of said days except Saturday
afternoon.
|
All complaints in regard to assessments shall be submitted in
writing.
|
After the board of assessment review has heard and examined
into the complaints made to assessments on the annual county assessment
rolls of city properties, the assessor shall make such corrections
and amendments as the facts established may require, and he shall
attach to each of the annual county assessment rolls of city properties
an oath substantially in the following form:
|
"I, .........., the assessor of the city of Rochester, New York,
do depose and swear that I have set down in the foregoing assessment
roll all of the real estate situated in the ..... ward of the city
of Rochester, according to my best information; and that, with the
exception of those cases in which the value of said real estate has
been changed by reason of proof produced before me, and with the exception
of those cases in which the value of any special franchise has been
fixed by the state board of equalization and assessment, I have estimated
the value of said real estate at the sums which I have decided to
be the full value thereof."
|
"I, .........., assessor of the city of Rochester, do hereby
certify that the annexed is the completed annual county assessment
roll of city properties and is a full and correct copy of the annual
city tax roll of the .... ward prepared in the year ..... for the
city of Rochester, New York, with all additions, amendments and corrections
thereto as of this date."
|
"Dated: ....., 20....."
|
After having attached said oath and said certificate, the assessor
shall on or before the first day of June in each year deliver to the
clerk of the county legislature of the county of Monroe, for the use
of the county legislature, the annual county assessment rolls of city
properties prepared in the current year as they then exist, including
additions, amendments and corrections thereto. Said rolls shall remain
open for public inspection at Monroe county courthouse until the same
with the warrants attached thereto are delivered to the director of
finance of the county of Monroe. The county legislature of the county
of Monroe shall pay to the city of Rochester for the copy or copies
made for their use an amount to be agreed upon by the city of Rochester
and the county of Monroe.
|
Any person interested who shall have appeared before the board
of assessment review and made his objections at the hearing provided
for in the real property tax law of the state of New York, and who
shall consider himself aggrieved by any decision or action of the
board of assessment review, may apply in accordance with the provisions
of such law, to the supreme court for a review of the decision or
action of the assessor.
|
If the law shall direct the taxes levied for any locality for
special purposes in a town to be paid to any person or officer other
than those named in this section, the warrant shall be varied so as
to conform to such direction.
|
The warrants shall authorize the receivers of taxes and assessments
or the collectors of taxes to levy such taxes by distress and sale
in case of non-payment. The corrected assessment rolls, or fair copies
of the same, shall be delivered by the board of supervisors to the
receivers of taxes and assessments or the collectors of tax districts
on or before December thirty-first in each year, upon the filing of
the undertakings required by law by such receivers of taxes and assessments
or collectors.
|
On taxes levied upon property situate within the county of Monroe,
but not within the city of Rochester, remaining unpaid after February
tenth, there shall be added and collected on behalf of the town, in
addition to the amount of any tax levied, interest thereon at the
rate of one and one-half per centum for each month and/or fraction
thereof thereafter. After the return of the tax rolls to the county
treasurer by the town collectors or receivers of taxes and assessments,
the treasurer shall collect on behalf of the county of Monroe, in
addition to any tax levied the same interest as provided above when
collected by the town and also further interest at the rate of one
and one-half per centum for each month and/or fraction thereof thereafter
from the date of the return of the tax rolls to the county treasurer.
|
The first installment representing twenty-five per centum of
the said tax on or before the tenth day of February in the year in
which said tax is payable, without any interest; and provided the
first installment shall have been so paid, the second installment
of twenty-five per centum of said tax on or before the last day of
February in the year said tax is payable with interest of one and
one-half per centum of the principal amount so paid; and provided
the second installment shall have been so paid, the third installment
of twenty-five per centum of said tax on or before the thirty-first
day of March in the year said tax is payable with interest of three
per centum on the principal amount so paid; and provided the third
installment shall have been so paid, the fourth installment of twenty-five
per centum of said tax on or before the thirtieth day of April in
the year said tax is payable with interest of four and one-half per
centum on the principal amount so paid. One or more such installments
may be paid on or before the tenth day of February without interest;
and provided one or more such installments shall have been paid on
or before the tenth day of February, then and in that event one or
more of the remaining installments may be paid on or before the last
day of February with interest of one and one-half per cent.
|
If such resolution be adopted by the county legislature of Monroe
county, such taxes thereafter levied therein may be so paid and tax
warrants thereafter issued by such legislature to collecting officers
for the collection thereof shall in addition to other matters now
required by law, so provide. If such resolution be adopted, the notices
required to be given by the various collectors of taxes for the towns
of Monroe county and for the city of Rochester pursuant to this act
and to the tax law of the state of New York, shall in addition to
the other matters now required by law, state that payments may be
made in installments as provided herein. When the first installment
of twenty-five per centum has been paid by a taxpayer, his failure
to complete said installment payments by omission to make timely and
appropriate payments of the second, third and/or fourth installments
shall not subject said taxpayer to the payment of any interest upon
the first paid installment, and the unpaid installment or installments
shall, if not paid in partial payments pursuant to section fourteen-h
of this act, be paid as one unit with such penalties, charges, interest,
and fees as are required by law at the time of such payment. The payment
of any installment of tax under the plan herein provided and the failure
to complete said installment payments shall not impair the rights
of the county of Monroe or any purchaser of a tax sale certificate,
on the sale or by assignment from the county of Monroe, to pursue
any and all remedies as by law now provided for the collection of
the remaining unpaid tax with all interest, fees, charges, and penalties
on said unpaid amount.
|
If a taxpayer does not pay the full amount of such tax, or the
first installment of such tax pursuant to section fourteen-g of this
act, on or before the tenth day of February of the tax year, interest
shall continue to accrue at the rate of 1.5 percent per month or part
thereof on the full amount of such tax and such taxpayer may:
|
Pay the balance due in full plus all accrued interest at any
time prior to the twentieth day of August; or
|
Make two or more partial payments of such balance due at any
time or times prior to the twentieth day of August of the tax year
as follows:
|
The initial partial payment must be in an amount not less than
twenty-five per centum of said tax balance, including accrued interest,
as of the date of such partial payment; and
|
Additional partial payments may be made in any amount not less
than one hundred dollars.
|
Town receivers of taxes shall have the right to assess a fee
of five dollars per transaction for any partial payments made pursuant
to this section.
|
The partial payment of any tax as provided in this section and
the failure to make additional partial payments shall not impair the
rights of the county of Monroe or any purchaser of a tax sale certificate,
on the sale or by assignment from the county of Monroe, to pursue
any and all remedies as by law now provided for the collection or
the remaining unpaid tax with all interest, fees, charges, and penalties
on said unpaid amount.
|