[1]
Editor's Note: Pursuant to the provisions of L. 1921, c. 300, the Board of Assessors was abolished and the office of Commissioner of Assessment and Taxation was established by ordinance passed October 17, 1921 (Common Council Proceedings, October 17, 1921, page 563), effective January 1, 1922.
The two City Assessors shall constitute the Board of Assessors of the city. The Board of Assessors may employ such clerical assistance in the preparation of assessment and tax rolls as shall be authorized by the Common Council and for which an appropriation shall have been made. [§ 255, L. 1911, c. 870]
It shall be the duty of the Clerk of the Board of Assessors to perform the clerical labor of said Board in making and copying and correcting assessment rolls, and laying and extending taxes thereon, and to do any clerical work within the province of, and when directed by said Board; to meet with and attend said Board at such times and places as said Board or either of said Assessors shall direct, and when not otherwise directed, to remain in the office of said Board of Assessors during business hours. [§ 256, L. 1911, c. 870]
Except as herein otherwise provided, the Board of Assessors shall perform all the duties and possess all the power conferred by law upon the assessors of the different towns of the state and be subject to all the obligations and perform all the duties specified in this act in reference to the assessment of property within the city, for the purpose of levying the taxes imposed, or which may be imposed, by the Common Council, as well as by the Supervisors of the County of Niagara. Said Assessors, or either of them, as the Common Council shall in each case determine, shall make all local assessments ordered by the Common Council, as ordered by it, unless both Assessors are interested in the local improvement for which such local assessment is made, in which case such local assessment shall be made by a Special Assessor, to be appointed for that purpose by the Common Council. They shall make one general assessment roll for each ward, acting jointly therein so that all valuations of real estate therein set down shall be the joint valuations of said Assessors. They shall value all real estate in said city on one common and general principle of valuation, which shall be applied alike to all real estate assessed in said city. They shall make themselves acquainted with the property assessed and in all cases where unacquainted with it, or where changes have occurred affecting its value, shall personally visit and view it before setting down its valuation upon the assessment roll. They shall assess each lot or parcel of land separately, giving the name of the owner if known, or if not, the name of the occupant if occupied, the part of the lot assessed, the number thereof, the street, side of street and number of feet fronting on street, or such other brief description as will enable the land intended to be known and located; but in cases where parcels of land otherwise separate are so built upon, occupied or used as to be one premises not divisible, that fact shall be stated, and a proper brief description be made according to the fact. An error in the name of the owner or occupant shall not invalidate the assessment. If a parcel of land be unoccupied and the name of the owner is unknown, such parcel may be assessed in the name of "unknown owner." [§ 257, L. 1911, c. 870]
For the purpose of enabling the said Board of Assessors to prepare and perpetuate a more perfect record of the names of owners and claimants of real property in said city, every deed of conveyance of lands in said city, or other instrument in writing, whereby the ownership of said lands shall be changed, made and executed after this act takes effect, shall, before the same be received for record by the County Clerk of Niagara County, be presented at the office of the said Board of Assessors, who shall, without fee, note the said transfer of title upon their records, and also note the fact of such presentation upon such deed. Any every map, plot or subdivision map or plot of lands within the city, showing a subdivision of such lands into blocks or lots, shall, before it shall be filed in the office of the Clerk of the County of Niagara, or in any city office, be presented to said Assessors and a copy thereof filed in the office of the Board of Assessors, and the said original map or plot shall be stamped by said Assessors. If any such map or plot which has not been so stamped shall be placed on file by any officer, he shall forfeit to the City of Lockport $10 to be sued for in the name of the city in any court of competent jurisdiction. [§ 258, L. 1911, c. 870]
[1]
Editor's Note: Former § C-259, Completion of assessment roll; notice; review of assessments, adopted by § 259, L. 1911, c. 870, as amended, was repealed 12-16-2020. This is now governed by state law.
Said Assessors or either or any of them may, at any meeting thereof authorized or required by this act, require the attendance, aid and advice of the Corporation Counsel in any matter relating to the making of any assessment, or the imposition or collection of any tax under this act, and it is hereby made the duty of said Corporation Counsel to attend such meetings when so required, and give such aid and advice; and said Corporation Counsel shall also, at the request of said Assessors, or either of them, procure at the expense of the city all necessary searches, and investigate and ascertain the title to any and all real estate to be assessed as aforesaid, and he shall give said Assessors, or either of them, any and all legal aid and advice which said Assessors, or either of them, may require in making any assessment under this act. Said Corporation Counsel shall receive no additional compensation for any services required of him by this section. [§ 260, L. 1911, c. 870]
The City Engineer shall be ex officio a member of the Board of Assessors, and shall, when required by either of the Assessors, attend the meetings thereof. [§ 261, L. 1911, c. 870]
In compliance with the provisions of § 523 of the NYS Real Property Tax Law, the Mayor shall appoint and the Common Council confirm a Board of Assessment Review of not less than three nor more than five persons with five-year terms to be staggered. The Board of Assessment Review shall meet on the third Tuesday in June to hear all written complaints in compliance with § 512 of the NYS Real Property Tax Law. Said Board shall notify complainants of determinations. On or before July 1, the Commissioner of Assessment and Taxation shall finally complete the assessment roll and prepare and file a copy thereof in the office of the City Clerk, and the office of the Clerk of the Niagara County Legislature. Notice of said completion shall be published in the official newspaper of the City of Lockport. Any corrections to the final assessment roll must be done by the Board of Assessment Review in full compliance with the NYS Real Property Tax Law. [§ 262, L. 1911, c. 870; amended by L.L. No. 3-1966; L.L. No. 4-1999]
The president or other proper officer of every moneyed or stock corporation or banking association in the city liable to taxation upon its capital, and every individual banker shall, on or before the first day of June in each year, present to the Board of Assessors, at their office, in the city building, the sworn statement required by § 27 of the Tax Law, and all acts amendatory thereof or supplemental thereto, and in default thereof, the assessment of the Board shall be conclusive. [§ 263, L. 1911, c. 870; amended by L. 1919, c. 316]
Whenever the said Assessors shall assess any person who has not been previously assessed for personal property, or increase any person's assessment for personal property who has been previously assessed, it shall be their duty to notify the person or persons so assessed, in writing, personally or by mail, which notice shall give the amount of such assessment, and shall be served on or before the day when the proposed assessment rolls are completed, and notice thereof published according to law. [§ 264, L. 1911, c. 870]
After the assessment rolls shall have been completed in each year, by the Board of Assessors, as hereinbefore provided, the Common Council shall levy and assess the amount specified and included in the tax budget ratably, upon the real and personal property and the owners thereof appearing upon said assessment rolls, excepting city property and such other property as is exempt by law from taxation. [§ 265, L. 1911, c. 870]
The sum stated and assessed upon each separate parcel of land or personal property, composing the estate of each person, corporation or association, shall be set opposite the description and valuation of such parcels respectively in the last columns of the tax rolls of said city; except in cases where there are items of unpaid local taxes, or sidewalk repair bills, or other unpaid amounts of taxes, which, by virtue of the provisions of this act, are lawful charges and liens on and against any of said parcels of land proper to be placed on said tax rolls; and in such cases the said sum so stated and assessed thereon shall be set down in some convenient column other than the last column, and such other unpaid items or amounts shall be set opposite to said parcel or valuation in some other convenient column or columns, with a brief note designating each thereof, and the aggregate amount of such general and other taxes, charges and liens shall then be set down in the last column of said tax rolls opposite said parcel of land, and to be taken and regarded in all things as the general city tax therein for that year. [§ 266, L. 1911, c. 870]
The tax rolls shall be corrected and completed by the first Monday of December of each year, and filed with the City Clerk and be by him on that day reported to the Common Council, and upon being approved and confirmed by it, shall be a lien on the real estate described therein, and the City Clerk shall immediately certify to the confirmation of the same under the city seal and forthwith deliver it to the City Treasurer. [§ 267, L. 1911, c. 870; amended by L. 1919, c. 316; L.L. No. 3-1955]
The City Treasurer shall forthwith cause notices to be published once a week, for four consecutive weeks, in all of the daily newspapers then printed and published in said city, and cause such other notices to be given as the Common Council may direct, that city taxes are left with the Treasurer for collection, and that for 30 days after the first publication of such notice, every person, company, corporation or association may pay his, her or their general city, highway and lighting tax to said Treasurer, without any additional charges; for 30 days next thereafter, three-per-centum fees shall be collected on any unpaid balance; for the next succeeding 30 days, five-per-centum fees shall be collected on any unpaid balance; and for the next succeeding 30 days, 6% fees shall be collected on any unpaid balance; and that all such taxes remaining unpaid after said 120 days, in addition to the said 6% fee, shall bear interest at a rate of 6% per annum, after said one-hundred-twenty-day period, on any unpaid balance. If any tax shall remain uncollected at the expiration of the said 120 days, the Treasurer shall give notice to the person or persons against whom such tax stands charged. The notices shall all bear even date, and shall require said person or persons to pay such unpaid tax to said Treasurer at his office within the term of 15 days thereafter, with fees and interest thereon; said notices shall be served in the manner and form as notices in the matter of county and state tax as herein specified, and the provisions with reference to the notice and persons serving same, as specified with reference to county and state taxes, shall to all intents apply to the notices herein specified, as far as the same may be applicable; said City Treasurer shall include in his quarterly report to the Common Council all fees imposed in this section and collected thereunder. [§ 268, L. 1911, c. 870; amended by L. 1919, c. 316; L.L. No. 3-1932; 6-27-1984 by L.L. No. 1-1984]
[Added by L. 1919, c. 316; amended by L.L. No. 3-1932; repealed by § 325(2), Schedule A, L. 1953, c. 878]
Any tax payable under § C-268 as above provided may be paid in installments of not less than $5 each. [Added by L.L. No. 3-1932; amended by § 175, L. 1953, c. 878]
At the expiration of said 15 days, it shall be the duty of the City Treasurer to proceed with the collection of the taxes then remaining unpaid in the same manner as provided in this act for the collection of county and state taxes; the conditions and provisions of which sections shall be applicable to the city taxes, except as herein otherwise provided; the warrants issued by him to the officers named shall bear uniform date, and shall be returnable to him within 20 days from such date. If any of the taxes levied and assessed in any manner for city purposes shall remain uncollected and unpaid after the expiration of the said 20 days, each officer to whom a warrant for the collection of any thereof shall have been delivered by the Treasurer shall return said warrant to the Treasurer, with his affidavit annexed thereto, to the effect that he has not been able, upon diligent inquiry, to discover any goods or chattels belonging to or in the possession of the person or persons, corporation or association in the City of Lockport charged with or liable to pay the taxes mentioned in the account whereon he could levy the same; and the Treasurer shall, upon receiving such account of unpaid taxes, compare the same with the original roll, and if it be a true transcript thereof, shall add to it a certificate showing that he had so compared and found it correct, and file the same in his office; and said tax rolls, account, warrant and affidavit shall remain thereafter in the custody of the Treasurer. [§ 269, L. 1911, c. 870]
Immediately after the return to the Treasurer of unpaid and uncollected taxes, as provided in the last preceding section, and before further proceedings are had in reference thereto, it shall be the duty of the Assessors to meet together and with the advice and assistance of the Corporation Counsel thoroughly review and consider such returned taxes, and in case they shall ascertain and determine by an instrument in writing to be signed by them and filed with the City Clerk, that any of said returned taxes were illegally assessed for any reason whatever, it shall be their duty to specify the proper persons, and the real or personal property which was meant and intended to be assessed and taxes therefor respectively, and the same with interest thereon at the rate of 6% per annum from the time the same could have been paid without fees if correctly assessed shall be placed upon the general tax rolls of said city for the next following year against the proper persons and property, and shall thereupon be in all things taken and regarded as a tax for such following year, in addition to any other taxes for said year upon or against the same person or estate, and be collected and proceeded with in all respects in the same manner as the other taxes on said rolls for said year. [§ 270, L. 1911, c. 870]
All general city taxes hereinafter levied in said city shall be a lien upon the lands on which they are assessed, for 10 years from the first publication of the notice of such tax or assessment by the Treasurer, and shall have priority in the order of time in which they become liens. If the proceedings to enforce said liens have been stayed by a court or judge, the period of such stay shall not be taken as a part of said 10 years. Such liens shall be superior to any mortgage, judgment or other lien of any nature affecting said premises except state and county taxes and liens in favor of the United States. [§ 271, L. 1911, c. 870]
Whenever such tax or local improvement assessment, penalty or interest or any part of or either of them, shall remain unpaid on the first day of November of the year immediately following the levy thereof, the City Treasurer shall proceed to advertise and sell the lands upon which the same was imposed, for the payment of such tax or local improvement assessment, penalty or interest, or the part remaining unpaid and the expenses of such sale, as hereinafter prescribed, shall also be a charge upon such lands. [Added by L.L. No. 1-1936; amended by L. 1939, c. 277]
The City Treasurer shall cause to be published a notice of such sale containing a description of the lands to be sold and specifying the time and place of sale, in the official paper of the city, once a week for two successive weeks immediately prior to the day of sale, and shall also post such notice of sale in at least three public places in the city at least 14 days before the day of the sale. On the day named the City Treasurer shall commence the sale of such lands and shall continue such sale from day to day until the whole thereof shall be sold. Before the sale the owner of any parcel of land, or his representatives, or any person interested therein may avoid the sale thereof, by paying the tax or taxes, local improvement assessment or assessments, to the City Treasurer, with all accrued interest, fees, additions and expenses. [Added by L.L. No. 1-1936; amended by L. 1939, c. 277]
Each parcel shall be sold at public auction to the highest bidder. The purchasers on such sale shall pay the amounts of their respective bids to the City Treasurer, immediately after each parcel shall be struck off. In case a purchaser shall fail to pay the amount of his bid, as herein prescribed, the City Treasurer shall forthwith offer the parcel for sale again and proceed as though it had not been struck off. Should there be no bid of the amount on any lot or parcel of land to be sold, then the City Treasurer shall bid in the same for the city. As soon as practicable after the sale the City Treasurer shall prepare and execute as to the parcel sold a certificate of such sale, describing the parcel purchased by a brief general description of the location, boundary and estimated quantity thereof, and stating the fact and date of the sale, the name of the purchaser, the sum paid therefor, the amount due thereon at the time of sale, the name of the person or persons against whom such tax or local improvement was assessed and the name of the reputed owner thereof. Said certificates shall be delivered to the purchaser. In case the parcel was struck off to the city no certificate need be issued, but a record containing the same information as would be shown on a certificate of sale, shall be kept by the City Treasurer. If from any cause the City Treasurer shall be unable to attend at the time and place of sale, the City Clerk of said city may conduct the sale with the same force and effect as though made by the City Treasurer. The City Treasurer shall keep a record of all sales made hereunder. [Added by L.L. No. 1-1936; amended by L.L. No. 2-1936; L. 1939, c. 277; L.L. No. 2-1970]
The proceeds of the sale of each parcel shall be applied to the payment of the expenses of the sale, as herein provided, and the extinguishment of the tax, local improvement assessment, water rent penalty or interest, for which it was sold, and if there shall be any residue, the City Treasurer shall hold the same until the owner of the premises, at the time of such sale, shall redeem them from the sale as herein provided, and the City Treasurer shall then pay such owner the said surplus. In all cases the City Treasurer shall hold the same until the period of redemption shall have expired, and then he shall pay such surplus to the person or persons entitled to receive the same, or the person or persons entitled thereto shall be ascertained in the same manner and by the same proceedings as in the case of surplus on statutory foreclosure of a mortgage on real estate. In case any taxes or local improvement assessments shall be assessed and levied upon real estate, which has been sold for taxes, local improvement assessments or water rent subsequent to such sale and before the redemption thereof or conveyance thereof to the purchaser, and the same shall be unpaid, the City Treasurer may deduct the amount thereof from any surplus in his hands of the sum bid for the same, if there be any surplus; otherwise the purchaser shall pay the same before he shall receive his conveyance of the premises. [Added by L.L. No. 1-1936; amended by L. 1939, c. 277]
A. 
The owner, occupant or any other person may redeem any real estate sold for taxes as aforesaid at any time within two years after the last day of each sale, by paying to the City Treasurer of the city, for the use of the purchaser, or those claiming under him, the sum mentioned in the certificate of sale, together with interest thereon at the rate of 10% per annum to be computed from the date of such certificate, and any tax or assessment (plus interest, penalties and other charges allowed by law with respect thereto) on such real estate, which the holder of said certificate shall have paid between the days of sale and redemption, with interest thereon at the rate of 10% per annum from the date of payment, provided such purchaser, or those claiming under him, shall have notified the City Treasurer immediately upon the payment thereof and such sums as may have been paid by such purchaser or those claiming under him for redemption of such land from prior or subsequent tax sales thereof, with interest thereon at the rate of 6% from the date of payment. In case of the redemption of any lands sold for taxes or local improvement assessments, as herein provided, by the person who was the owner thereof at the time of the sale, the City Treasurer shall give such owner a receipt for the amount paid by him to effect such redemption, and on the production thereof by such owner to him, the County Clerk shall cancel the certificate of sale by a proper entry at the foot of the record of such certificate in his office.
B. 
Lien of mortgage. When not affected by tax sale, the lien of a mortgage, duly recorded or registered at the time of the sale of lands for nonpayment of any tax or local improvement assessment thereon, shall not be destroyed, or in any manner affected, except as provided in this section. The purchaser at any such sale shall give to the mortgagee a written notice of such sale within one year from the expiration of the time to redeem requiring him to pay the amount of purchase money with interest at the rate allowed by law in case of redemption by occupants, within six months after giving the notice. Such notice may be given either personally or in the manner required by law in respect to notices of nonacceptance or non-payment of notes or bills of exchange, and a notarial certificate thereof shall be presumptive evidence of the fact, that may be recorded in the county in which the mortgage was recorded, in the same manner and with the same effect as a deed or other evidence of title of real property. If the mortgagee fails to comply with the requirements of such notice, within the time therein specified, the lien of such mortgage, upon the lands so sold, shall thereby be destroyed.
C. 
Redemption by mortgagee. The holder of any mortgage which is duly recorded at the time of the sale may, at any time after the sale of all or any part of the mortgaged premises for unpaid taxes or local improvement assessments, and before the expiration of six months from the giving of the notice mentioned in the preceding section, redeem the premises so sold, or any part thereof from such sale. Such redemption shall be made by filing with the City Treasurer a written description of his mortgage and paying to him for the use of the purchaser, his legal representatives, heirs or assigns, the sum hereinbefore required to be paid for the purpose of redeeming such piece or parcel of land, together with the interest at the rate allowed by this Article, and all costs and expenses which accrued thereon. The holder of such mortgage shall have a lien upon the premises redeemed for the amount so paid with interest from the time of payments in like manner as if it had been included in the mortgage, which sum, in case of foreclosure of his mortgage, may be added thereto and collected therewith. [Added by L.L. No. 1-1936; amended by L. 1939, c. 277]
If any lot or separate tract of land sold for taxes by the City Treasurer and conveyed or any part thereof shall, at the time of the expiration of two years given for the redemption thereof, be in the actual occupancy of any person, the grantee to whom the same shall have been conveyed, or those claiming under him, shall within one year from the expiration of the time to redeem, serve a written notice on the person occupying such land, either personally or by leaving the same at the dwelling house of the occupant, with a person of suitable age and discretion belonging to his family. If the occupant does not reside in the city in which the real estate is situated, the notice may be served by mail in the manner required by law in respect to notices of nonacceptance or nonpayment of notes or bills of exchange. Service on one joint tenant or tenant in common shall be service on all the joint tenants or tenants in common. Service on a tenant shall be service on his landlord. The term "occupant" shall be construed to mean a person who has lawfully entered upon the land so occupied and is in possession of the same to the exclusion of every other person. And the term "occupancy" shall mean the actual lawful and exclusive use and possession of such lands and premises by such an occupant. The notice shall state, in substance, the sale and conveyance of the land, the person to whom made, the amounts required to redeem such land and that unless such amounts shall be paid to the City Treasurer for the benefit of the grantee, or those claiming under him, within six months after the time of filing of the evidence of the service of such notice with the City Treasurer, the conveyance shall become absolute and the occupant and all others interested in the land be forever barred from all rights or title thereto. No conveyance of land occupied as aforesaid shall be recorded until the expiration of the time mentioned in such notice and the evidence of the service of such notice shall be recorded with such conveyance. [§ 277, L. 1911, c. 870; amended by L.L. No. 4-1924; L.L. No. 1-1936]
If any piece or parcel of land sold shall not be redeemed as herein provided, the City Treasurer shall execute and deliver to the purchaser, his heirs or assigns, or the city or its assigns, or to the person finally redeeming, as the case may be, a conveyance of the real estate so sold, which conveyance shall be under the city seal and which conveyance shall vest in the grantee an estate in fee, subject only to the liens, if any, of state and county taxes and liens in favor of the United States and of unpaid taxes or local improvement assessments thereon and which are a lien at the date of the execution of such conveyance. The City Treasurer executing such conveyance shall be entitled to demand and receive from the grantee, for the use of the city, $2 for preparing every such conveyance, but all purchases made for the city in any year shall be included in one conveyance, and no fee shall be charged thereon. Every such conveyance shall be executed and acknowledged by the City Treasurer and such conveyance shall be conclusive evidence that the sale and subsequent proceedings were regular and according to law. Any such conveyance may be recorded in like manner and with like effect and as any other conveyance of real estate. The said grantee or his assigns or the city or its assigns, as the case may be, shall be entitled to have and possess the granted lands from and after the execution of such conveyance, and may cause the occupants of such lands to be removed therefrom, and the possession thereof delivered to them in the same manner and by the same proceedings as in the case of a tenant holding over after the expiration of his term without permission of his landlord. [Added by L.L. No. 1-1936]
A. 
Whenever the City of Lockport shall become vested with the title to real property by virtue of conveyance to the City or a foreclosure proceeding brought pursuant to the provisions of the real property tax law, the City shall sell and convey the real property so acquired, either with or without advertising for bids, notwithstanding the provisions of any general, special or local law.
B. 
No such sale shall be effective unless and until it has been reviewed by the City of Lockport Property Management Committee and been approved and confirmed by a majority vote of the Common Council for sale or disposition by sealed bid; negotiated sale under provisions of the City's Best Use Policy; Homestead Policy; or negotiated sale; except that no such approval shall be required when the property is sold at public auction to the highest bidder. [Added by L.L. No. 1-1936; amended in its entirety 8-15-2001]
1. 
Multiple-dwelling buildings, reconstructed, altered, converted back to an owner-occupied single-family dwelling or any owner-occupied multiple dwelling located in the City of Lockport that is reduced to at most two units by such reconstruction subsequent to the effective date of this local law pursuant to this section shall be exempt from taxation and special ad valorem levies to the extent provided hereinafter.
2. 
a) 
Such buildings within the City of Lockport shall be exempt for a period of one year to the extent of 100% of the increase in assessed value attributable to such reconstruction, alteration or improvement and for an additional period of seven years subject to the following:
i 
The extent of such exemption shall be decreased by 12 1/2% of the "exemption base" each year during such additional period. The "exemption base" shall be the increase in assessed value as determined in the initial year of the term of the exemption, except as provided in subparagraph (ii) of this paragraph.
ii 
In any year in which a change in level of assessment of 15% or more is certified for a final assessment roll pursuant to the rules of the state board, the exemption base shall be multiplied by a fraction, the numerator of which shall be the total assessed value of the parcel on such final assessment roll (after accounting for any physical or quantity changes to the parcel since the immediately preceding assessment roll), and the denominator of which shall be the total assessed value of the parcel on the immediately preceding final assessment roll. The result shall be the new exemption base. The exemption shall thereupon be recomputed to take into account the new exemption base, notwithstanding the fact that the Assessor receives certification of the change in level of assessment after the completion, verification and filing of the final assessment roll. In the event the Assessor does not have custody of the roll when such certification is received, the Assessor shall certify the recomputed exemption to the local officers having custody and control of the roll, and such local officers are hereby directed and authorized to enter the recomputed exemption certified by the Assessor on the roll. The Assessor shall give written notice of such recomputed exemption to the property owner, who may, if he or she believes that the exemption was recomputed incorrectly, apply for a correction in the manner provided by title three of article five of this chapter for the correction of clerical errors.[1]
[1]
Editor’s Note: See R.P.T.L., Art. 5, T.3.
iii 
Such exemption shall be limited to $100,000 in increased market value of the property attributable to such reconstruction, alteration or improvement and any increase in market value greater than such amount shall not be eligible for the exemption pursuant to this section. For the purposes of this section, the market value of the reconstruction, all eration or improvement shall be equal to the increased assessed value attributable to such reconstruction, alteration or improvement divided by the most recently established state equalization rate for such city. Where the state equalization rate or special equalization rate equals or exceeds 95%, the increase in assessed value attributable to such reconstruction, alteration or improvement shall be deemed to equal the market value of such reconstruction, alteration or improvement.
b) 
No such exemption shall be granted for reconstruction, alterations or improvements unless:
i 
Such reconstruction, alteration or converted improvement was commenced subsequent to the effective date of this local law; and
ii 
The value of such reconstruction, alteration or improvement exceeds $5,000; and
iii 
The greater portion, as so determined by square footage, of the building reconstructed, altered or improved is at least five years old.
c) 
For purposes of this section, the terms "reconstruction," "alteration" and "improvement" shall not include ordinary maintenance and repairs.
3. 
Such exemption shall be granted only upon application by the owner of such building on a form prescribed by the state board. The application shall be filed with the Assessor of such city on or before the appropriate taxable status date of such city.
4. 
If satisfied that the applicant is entitled to an exemption pursuant to this section, the Assessor shall approve the application and such building shall thereafter be exempt from taxation and special ad valorem levies as provided in this section commencing with the assessment roll prepared on the basis of the taxable status date referred to in subdivision three of this section. The assessed value of any exemption granted pursuant to this section shall be entered by the Assessor on the assessment role with the taxable property, with the amount of the exemption shown, in a separate column.
5. 
For the purpose of this section, an owner-occupied multiple dwelling building shall mean any building or structure designed and occupied as the temporary or permanent residence or home of two or more families, including the owner of such building.
6. 
In the event that a building granted an exemption pursuant to this section ceases to be used primarily for residential purposes or title thereto is transferred to other than the heirs or distributees of the owner, the exemption granted pursuant to this section shall cease. [Added 11-20-2003 by L.L. No. 3-2003]
[Amended 10-6-2004 by L.L. No. 2-2004; 1-19-2005 by L.L. No. 1-2005; 8-2-2006 by L.L. No. 4-2006]
1. 
Real property in the City of Lockport reconstructed, altered or improved subsequent to the effective date of this local law for residential purpose shall be exempt from taxation and special ad valorem levies by the City of Lockport as provided by Real Property Tax Law § 421-f and to the extent thereinafter provided.
2. 
(a) 
Such real property shall be exempt for a period of one year to the extent of 100% of the increase in assessed value thereof attributable to such reconstruction, alteration or improvement and for an additional period of seven years; provided, however, that the extent of such exemption shall be decreased by 12 1/2% for each year during such additional period of seven years and such exemption shall be computed with respect to the increase in assessed value as determined in the initial year of such eight-year period following the filing of an original application; provided further, that such exemption shall be limited to $80,000 in increased market value of the property attributable to such reconstruction, alteration or improvement and any increase in market value greater than such amount shall not be eligible for the exemption granted therein. For the purpose of this section, the market value of the reconstruction, alteration or improvements shall be equal to the increased assessed value attributable to such reconstruction, alteration or improvement divided by the most recently established state equalization rate, except where the state equalization rate equals or exceeds 95%, in which case the increase is assessed value attributable to such reconstruction, alteration or improvement shall equal the market value of such reconstruction, alteration or improvement.
(b) 
No such exemption shall be granted unless:
1. 
Such reconstruction, alteration or improvement was commenced subsequent to the effective date of this local law; and
2. 
The value of such reconstruction, alteration or improvement exceeds $3,000; and
3. 
The greater portion, as so determined by square footage, of the building reconstructed, altered or improved is at least five years old; and
4. 
Such reconstruction, alteration or improvements requires the issuance of a building permit and is completed as may be evidenced by a certificate of occupancy or other appropriate documentation provided by the owner.
(c) 
For purposes of this section, the terms "reconstruction," "alteration" and "improvement" shall include siding and replacement windows and shall not include ordinary maintenance and repairs such as roofing, and resurfacing black top.
3. 
Such exemption shall be granted only upon application by the owner of such real property on a form prescribed by the State Board of Real Property Services, the original of which shall be filed with the City Assessor. Such original application shall be filed on or before the taxable status date as provided in the City Charter. A copy of said application shall also be filed with the State Board of Real Property Services.
4. 
If the Assessor is satisfied that the applicant is entitled to an exemption pursuant to this section, he/she shall approve the application and such real property shall thereafter be exempt from taxation and special ad valorem levies as herein provided commencing with the first assessment roll prepared after the taxable status date as provided in the City Charter. The assessed value of any exemption granted pursuant to this section shall be entered by the Assessor on the assessment roll with the taxable property, with the amount of the exemption shown in a separate column.
5. 
The provision of this section shall only apply to one- and two-family owner-occupied dwellings used exclusively for residential purposes.
6. 
In the event that real property granted an exemption pursuant to this section is sold or transferred other than to the heirs or distributees of the owner, the exemption granted hereunder shall cease.
In cases of redemptions as last above provided, the Treasurer shall pay on demand to the person entitled thereto the money received on such redemptions, or if said city was at the time thereof the owner of the certificate of sale, he shall place the amount received in the General Fund and account therefor to the Common Council. [§ 286, L. 1911, c. 870]
During the first week in February in each year, the Treasurer shall publish once in the official paper of the city a statement of all general city, highway and lighting, taxes and assessments on the general roll of the preceding year, which remain in his hands unpaid, with a concise description of the parcels of real estate affected thereby, and a notice of the penalties to be incurred, as herein provided, in case of the nonpayment thereof. The expense of the publication of such list and notice shall not exceed the sum of $1 for each piece of land so advertised. The expense of such publication shall be added to the tax on each parcel, and collected from the person paying the same, or included in the transcript prepared by the Treasurer. [§ 288, L. 1911, c. 870; amended by L. 1922, c. 444; L.L. No. 2-1932]
[Added by L. 1922, c. 444; amended by L.L. No. 2-1932; repealed by § 323(2), Schedule A, L. 1953, c. 878]
In cases where lands shall have been sold for taxes and purchased by and conveyed to the city as hereinbefore provided, the City Treasurer shall, on direction from the Common Council, sell at the Common Council chambers, at such minimum amount as the Common Council shall direct, such lands at public auction to the highest bidder for cash. Notice of such sale, specifying the time, place, each parcel of land to be sold, the manner and terms of sale, shall be given by the Treasurer by publication thereof in the official paper twice in each week for the three successive weeks next preceding the day of sale. Said sale shall be open to all persons, and the same shall be fairly conducted, without preference or undue haste. Each lot or parcel of land shall be separately exposed for sale as far as practicable. At any time after the land shall have been sold for taxes and purchased by and conveyed to the city as hereinbefore provided, the City Treasurer shall, upon the request of any person, advertise for sale and sell in the manner provided in this section any parcel or parcels of land so conveyed to the city. Such request to the City Treasurer shall be in writing and signed by the party making the same, and shall contain an offer to bid upon such sale not less than 50% of the assessed valuation of the property, as the same appears upon the assessment rolls of the City of Lockport, and shall be accompanied by a certified check in the amount of 10% of the sum so agreed to be bidden, payable to the City Treasurer, as a guaranty that the party so requesting such sale will bid thereon the amount specified, and in addition thereto, $25 shall be deposited with the City Treasurer to cover the expenses of such sale. On such sale the property shall not be sold for less than the amount specified in the written offer, and if purchased by the party making such offer the amount of deposit shall be credited upon purchase price. If it shall be sold to some other party at an amount equal to the sum so agreed to be bid therefor, then the amount of such deposit shall be returned to the party making the same; but in case such property shall not sell for the amount so offered and such party shall fail to purchase the same on such sale for at least that amount, then the amount of such deposit to cover the expenses of sale and to guarantee the bid shall be forfeited to the City of Lockport, as liquidated damages for such failure to purchase. Upon payment by the purchaser of the sum for which any lot or parcel was sold, the Treasurer shall execute and deliver to him a deed thereof, under the city seal, which the Treasurer shall properly acknowledge, so as to entitle it to be recorded. In case any purchaser fails to complete his purchase of any parcel or parcels of land on the day of the sale, the sale shall be held open as to such parcel or parcels of land until the next following day at 10:00 a.m., when, if the sale be still incomplete, the lands shall be again exposed for sale without further notice, and sold in like manner as above prescribed. The money received from such sale shall be placed by the Treasurer to the credit of the General Fund. [§ 289, L. 1911, c. 870; amended by L. 1922, c. 445[1]]
[1]
NOTE: There is a question whether the repealer in L.L. No. 1-1936, Section 5, Intended to repeal this section as amended.
Whenever there is a manifest error in copying any assessment rolls, or levying or extending any tax or assessment, the Common Council may, at any time within six months after the completion of such assessment roll, and upon 10 days' written notice to the party or parties interested, by a vote of 2/3 of all the members elected, correct, cancel, remit or add to the same, but shall have no power to alter any valuation made by the Assessors. [§ 290, L. 1911, c. 870]
In case any taxable land has been omitted in any of the general tax rolls for any of the three preceding years, the Board of Assessors may insert or cause to be inserted in the roll for the current year, in addition to its share of the tax for such year, the proportion of the taxes it should have borne in such preceding year or either thereof, stating such additional taxes separately, and such additions shall be collected as part of the tax of the current year. [§ 291, L. 1911, c. 870]
The Common Council shall have power to collect, by civil action, any tax imposed pursuant to the provisions of this act, against any person from whom it cannot be collected by notice and warrant in the manner hereinbefore provided; but such action shall be commenced within one year after the tax roll is filed with the Clerk; and if for any cause any part of the tax authorized by this Charter cannot be collected, the Common Council may add the amount thereof to the moneys authorized by the provisions of this act to be raised in the succeeding year. [§ 292, L. 1911, c. 870]
When a tax imposed pursuant to the provisions of this act against a person, firm, estate or corporation, resident in the County of Niagara, is returned by the officer to whom a warrant for the collection thereof has been delivered by the City Treasurer, uncollected for the want of goods and chattels out of which to collect the same, the City Treasurer, within one year thereafter, may apply on affidavit to the County Judge of said county and obtain an order requiring such person, firm, estate or corporation to appear before such County Judge, or before a referee named in such order, and answer concerning his, their or its property. The same proceedings may in all respects be had as in cases supplementary to execution, and the same costs and disbursements may be allowed against the person, firm, estate or corporation examined concerning his, their or its property, but none shall be allowed in his, their or its favor. The tax, if collected, shall be paid over to the City Treasurer, and the costs collected shall belong to the party instituting the proceedings, and shall be applied by him to the payment of the expenses of the proceeding. [§ 293, L. 1911, c. 870]
Upon application of any person interested made before sale in foreclosure as hereinbefore provided, the Common Council may apportion any unpaid tax or assessment and determine the amount thereof chargeable against any separate parcel of the lands originally assessed therefor, on such equitable principles as to it may seem applicable in the premises, and on payment to the City Treasurer of the sum so determined, together with a pro rata proportion of any interest, fees or expenses which may have accrued thereon, said tax or assessment shall be extinguished as to such separate parcel; and the remainder thereof shall continue a lien on the remainder of the lands originally assessed therefor. This section shall apply to local assessments and general city taxes. [§ 294, L. 1911, c. 870]
The Board of Supervisors of the County of Niagara shall cause a corrected assessment roll of the City of Lockport to be delivered to the City Treasurer on or before the first day of February in each year, with their warrant in due form according to law attached thereto, commanding the said Treasurer to receive and collect from the several persons and corporations named in the said assessment roll the several sums mentioned in the last column of said roll opposite their respective names and pay over the same in the manner directed in said warrant. Said warrant shall direct said Treasurer to pay over all moneys therein specified, within 120 days from the date of said warrant, or such part thereof as has been received by him. Upon receiving such assessment and warrant, he shall within 30 days give notice in all daily papers of the city of the receipt by him of the same and that all persons and corporations named therein are required to pay their taxes at his office within 30 days from the date of said notice; also that for 30 days following the date of such notice, any person or corporation may pay his, her or its county or state taxes without the addition of any percentages or fees thereon; that after the expiration of such thirty-day period, 3% shall be added to and collected by said Treasurer upon all such taxes received or collected by him from the expiration of such thirty-day period, to and until the expiration of 60 days from the date of said notice; and that on all taxes remaining unpaid after the expiration of said 60 days, 5% will be added to the tax. If any such tax shall remain unpaid after the expiration of said sixty-day period, the Treasurer shall cause a written or printed notice to be given to every person resident within the city from whom such tax may be due, specifying the amount and percentage of the tax, and requiring the same to be paid at his office within 30 days. Such notice may be served personally, or by leaving the same at the residence or place of business of the person notified, or at the post office in said city, properly folded and directed, and the postage thereon prepaid.
For persons not residents in said city, a notice to them or their registered agent, left at the post office in Lockport, properly folded and directed to them at their reputed places of residence, with the postage thereon prepaid, shall be sufficient. Such notice so served shall be deemed a full compliance with the statute requiring a collector of taxes to call at least once on the person taxed, or at his usual place of residence, and demand a payment of the taxes charged him. But nothing herein contained shall be deemed to require such notice to be given to unknown owners or nonresidents of the city, whose residence or reputed place of residence is not known, and who have no registered agent residing in the city.
In case any of said taxes remain unpaid for 90 days after the date of his warrant, the City Treasurer shall deliver to the County Treasurer an account of the taxes so remaining due, with a description of the property liable for the same as described in the assessment roll, and upon making oath before the County Treasurer that the sums mentioned in the account remain unpaid and uncollected, the said Treasurer shall be discharged from all liability for the amount thereof, and shall be credited therewith by the County Treasurer. [§ 295, L. 1911, c. 870; amended by L. 1938, c. 465]
The provisions of this act relative to tax foreclosures shall not be applicable to general city or local improvement taxes levied in said city prior to 1886; but the same shall be proceeded with, enforced and collected in all respects the same as if this act had not been passed except as in this section further provided. In all cases of sales heretofore or which may hereafter be made of lands in said city for unpaid city taxes, or taxes for local improvements heretofore levied and assessed, which are or may be unredeemed, and a conveyance of the land sold has not or shall not have been executed to the purchaser or his assigns, as provided by Chapter 365 of the Laws of 1865, and the acts amendatory thereof, the Common Council shall cause a copy of the record of the certificate of sale filed in the City Clerk's office, and of the assignments of such certificate, if any, to be made, which shall be certified by the City Clerk under the seal of the city, that it has been compared by him with the original, and that it is a correct transcript therefrom and of the whole of the original certificate as recorded in his office. Such certified copies shall be made in a suitable book to be provided therefor by the Common Council, to be marked "City of Lockport Tax Sales, 1865 to 1886," and the Common Council shall cause to be made a convenient index of the several parcels of land described in said book, showing the place of record and the streets and lot numbers in alphabetical and numerical order, as far as possible, and in other cases such brief designation as may best describe the land affected by the certificate, and file said book and index in the County Clerk's office of Niagara County and said certificate shall thereupon be liens of record in said County Clerk's office, upon and against the several parcels of land described, and said record shall be notice to all persons of the existence of such liens; and it shall thereupon be the duty of said County Clerk, in all searches made by him of the title of lands situate in said City of Lockport, to search said book and set out on his abstract of the title of such lands every certificate of tax sale contained in said book apparently affecting said lands searched against or any part thereof; and for an omission so to do such County Clerk shall be liable in damages as in cases of failure to set out other unsatisfied liens of record in his office on abstracts of title of the lands affected thereby. Any owner or other person entitled thereto, redeeming any land from the lien of any of said certificates, may take a properly executed and acknowledged discharge thereof from the owner thereof and file the same with said County Clerk, who shall thereupon make and sign, as such Clerk, a proper memorandum thereof on the face of the record of the certificate, showing the date of such filing. Said County Clerk shall be entitled to a fee of $0.50 for each parcel of land for which he shall search said book; and for filing discharge and canceling a certificate as aforesaid, $0.25. In case of redemption, as aforesaid, when the City of Lockport is the owner of the certificate, the City Treasurer is hereby authorized, on behalf of said city, to execute and acknowledge a discharge thereof, but the expense thereof, if any, shall be paid by the party requesting the same. [§ 296, L. 1911, c. 870]