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]
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.
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]
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]