The appointment of an Assessor, and the assessment, levy and
collection of taxes, shall be in accordance with the applicable statutes,
rules and regulations as shall be, from time to time, promulgated
by the State of New York. (L. 1907, Ch. 756, § 202; L. 1918,
Ch. 616, § 1; L.L. No. 2-2012)
[1]
Editor's Note: Former § C6-2, Duty to make assessments
and dates; § C6-3, Notice of completion; hearing; charges;
§ C6-4, Verification of rolls; and § C6-5, Filing
of rolls; available for inspection; notice, adopted as §§ 203
through 206, respectively, of Ch. 756 of the Laws of 1907, as amended,
were repealed by L.L. No. 2-2012.
The Board of Representatives of Schenectady County shall, in
each year, deliver or cause to be delivered duplicate copies of the
resolution fixing the amount of state and county taxes apportioned
to such City, to the City Clerk and Commissioner of Finance of the
City of Schenectady, duly certified by the Chairman and the Clerk
of the Board of Representatives. The amount so certified as state
and county taxes apportioned to the City of Schenectady shall be paid
by the City to the county by warrant of the Commissioner of Finance
of the City, payable to the order of the County Treasurer as follows:
The City shall pay to the county only so much of the amount of such
state and county taxes as shall have been actually received by the
City in payment thereof during any month; such payment shall be paid
by it to the county on the last day of such month. (L. 1907, Ch. 756,
§ 207; L. 1918, Ch. 616, § 1; L. 1928, Ch. 491,
§ 2; L.L. No. 5-1933, § 1; L. 1939, Ch. 550, § 1;
L.L. No. 6-1939, § 1; L.L. No. 5-1982; L.L. No. 1-2010,
§ 1; L.L. No. 2-2012)
Immediately upon the adoption of the annual budget the Commissioner
of Finance shall apportion and extend, opposite the several valuations
of real and personal property appearing in the assessment rolls, the
amount to be levied by general taxation, together with such other
sums as may, by existing laws, including the annual water rents, be
determined to be so apportioned and extended upon said assessment
rolls or any part thereof. (L. 1907, Ch. 756, § 208; L.
1918, Ch. 616, § 1; L.L. No. 2-2012)
A.
On or before October 1 of each year, the Mayor shall submit to the
City Council a tentative operating budget for the ensuing fiscal year.
During the month of October of each year the City Council shall hold
a public hearing on the tentative operating budget. On or before November
1, the City Council shall adopt an operating budget based upon the
tentative budget.
B.
The operating budget is to be coded by line items conforming to accounting
procedures required by the State of New York.
C.
On or before September 10 of each year, an agency of the City so
designated by ordinance shall submit to the Mayor a proposed capital
budget and capital program. On or before October 1, the Mayor shall
transmit the proposed budget and program to the City Council with
such comments as the Mayor finds appropriate. The City Council shall
adopt a capital budget and program on or before November 1 if its
adoption requires an appropriation in the operating budget for the
ensuing year; otherwise, the City Council shall adopt a capital budget
and program on or before December 31.
D.
During a fiscal year, the Commissioner of Finance shall make line
item transfers as follows:
(1)
Within a department or other budgetary division, upon the request
of the department head or other appropriate official and with the
approval of the Mayor; and
(2)
Between departments or other budgetary divisions; upon the request
of a department head or other appropriate official and with the approval
of the Mayor and the City Council. The City Council may give its approval
by resolution covering one or more specific transfers or by a blanket
resolution in advance covering such types of transfers and with such
restrictions as the Council may specify. (L. 1907, Ch. 756, § 209;
L. 1918, Ch. 616, § 1; L.L. No. 3-1976, § 1; L.L.
No. 2-2012)
In and for the year 1944, and in each year thereafter, the City,
state and county tax shall be included in one levy. The Commissioner
of Finance shall immediately, upon the delivery to him of the certificate
required by the last preceding section hereof, to be delivered to
him by the Council, add to the amount of the tax budget the state
and county tax, together with such other sums, if any, as may by existing
laws be determined to be levied and shall apportion and extend, opposite
the several valuations of real and personal property appearing in
the assessment rolls, the amount thereof. Such total sums shall be
regarded and known in all proceedings as "tax" and shall become due
on the first day of January in each year hereafter. The City tax for
the year commencing 1944, and for each year thereafter shall be payable
in four equal installments. Such installments shall be payable and
collected on the first day of January, April, July and October in
each year, except that if the first day of said month shall fall on
Sunday or on a public holiday, then the second day of any such month.
(L. 1907, Ch. 756, § 210; L. 1918, Ch. 616, § 1:
L. 1927, Ch. 618, § 1; L. 1928, Ch. 491. § 3;
L.L. No. 1-1932, § 1; L. 1939, Ch. 550, § 2; L.L.
No. 6-1939, § 2; L.L. No. 1-1943, § 1; L.L. No.
2-2012)
[1]
Editor's Note: Former § C6-10, Correction or remittance
of assessment of tax, adopted as § 211 of Ch. 756 of the Laws
of 1907, as amended, was repealed by L.L. No. 2-2012.
The tax roll, with the warrants attached, shall be delivered
to the Receiver of Taxes on or before December 15 in each year, and
he shall proceed to receive and collect the taxes levied in such tax
roll in the manner provided by law. (L. 1907, Ch. 756, § 212;
L. 1918, Ch. 616, § 1; L.L. No. 2-2012)
A.
The annual tax levy which appears in the budget for the succeeding
year as adopted by the Council, including state and county taxes,
and any other taxes for which the City is collector, shall be payable
in four equal installments. Such installments shall be payable and
collected on the first day of January, April, July and October in
each year, except that if the first day of said month shall fall on
Sunday or on a public holiday, then the second day of any such month.
B.
Each quarterly installment payment provided for herein may be paid
to the City of Schenectady, or within a period of 15 days thereafter,
computed from the date upon which such installment is payable, without
any additional charge. For the month succeeding, 1 3/4%, as interest
and penalty, shall be collected, and for each month or fraction thereof
that such tax remains unpaid after such second month, 1 3/4%
shall be exacted and collected by the Receiver of Taxes with such
tax.
C.
All penalties
collected pursuant to the provisions of this section shall belong
to the City of Schenectady.
D.
The Receiver of Taxes may receive any or all installments of any
tax rendered to him in advance of the date upon which it becomes due
and payable. (L. 1907, Ch. 756, § 213; L. 1918, Ch. 616,
§ 1; L. 1927, Ch. 618, § 2; L.L. No. 2-1932; L.L.
No. 3-1939, § 1; L. 1939, Ch. 550, § 3; L.L. No.
6-1939, § 3; L.L. No. 1-1951, § 1; L. 1971, Ch.
729; L.L. No. 3-1978, § 1; L.L. No. 4-1980, § 2;
L.L. No. 6-1980, § 3; L.L. No. 4-1996, § 2; L.L.
No. 6-2000, § 2; L.L. No. 1-2002, § 1; L.L. No.
2-2012)
[1]
Editor's Note: Former § C6-13, Payment of taxes
after returned as unpaid; § C6-14, When lands to be sold;
sums included in advertisement; § C6-15, Property descriptions
for advertisements; § C6-16, Procedure for advertisement;
notice and sale; and § C6-17, Redemption, adopted as §§ 221
through 225, respectively, of Ch. 756 of the Laws of 1907, as amended,
were repealed by L.L. No. 2-2012.
Residential property as defined in New York State Real Property
Tax Law Section 1111, shall not be foreclosed until the expiration
of 3 years from the date the City levied the tax liens thereon. (L.L.
No. 2-1996,[1] § 2; L.L. No. 2-2012; L.L. No. 1-2022)
[1]
Editor's Note: This local also repealed former § C6-18,
Conveyance to purchaser, as amended.
[1]
Editor's Note: Former § C6-19, Map or roll of real
estate to be prepared by Engineer, adopted as § 226d of
Ch. 756 of the Laws of 1907, as amended, was repealed by L.L. No.
2-2012.
The City Council may provide that the office of the Assessor
shall be the repository of such maps, records, documents, surveys
and other matters as may facilitate the full and accurate description
of the real estate in the City of Schenectady and direct the manner
of keeping them and shall provide that the same shall be so kept as
to show the names of the owners and claimants to each piece and parcel
of land, so far as the same can be ascertained. (L. 1907, Ch. 756,
§ 226e; L. 1918, Ch. 616, § 1; L.L. No. 2-2012)
If any taxable real estate has been improperly omitted in any
of the general tax rolls for any of the three preceding years, the
Assessor 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 tax it should have borne in such preceding years, or either
thereof, stating such additional taxes separately, and such additions
shall be collected as part of the tax for the current year; and in
case any taxes levied on any real estate in said City shall remain
unpaid or uncollected for any year, said Assessor is hereby empowered
to reassess such real estate, and the same shall be collected as part
of the tax for the current year and in the same manner; but such taxes
shall not be reassessed for a longer period than six years from the
time they become due and payable. (L. 1907, Ch. 756, § 226f;
L. 1918, Ch. 616, § 1; L.L. No. 2-2012)
The owners of unoccupied lots or premises in the City may cause
a true description of the same to be registered in a book kept by
the Assessor for that purpose, with the name of the owner, if a resident
of the City, and if not, with the name of any resident of the City
as an agent for said property; and in the assessment of real estate
for local or general taxation, all papers or notices required to be
served on the owners or resident occupants of lots shall be served
on such owner or agent, with the same effect as if such lots were
occupied. (L. 1907, Ch. 756, § 226g; L. 1918, Ch. 616, § 1;
L.L. No. 2-2012)
[1]
Editor's Note: Former § C6-23, Arrearages prior
to 1939, adopted as § 226h of Ch. 756 of the Laws of 1907, as
amended, was repealed by L.L. No. 2-2012.
Upon request, and upon payment of or offer to pay such fees
as shall be prescribed by ordinance of the Council, the Receiver of
Taxes, or his duly authorized subordinate, shall diligently search
the files, papers, books and records in his office and shall furnish
a certificate to be known as a "tax search," which said certificate
shall show all unpaid taxes, and water rents, including those for
the current year and all unpaid assessments to and, including the
current year, and installments thereof to become due in future years,
and any and all other charges standing against any lot or parcel of
real property in the City mentioned in the request for said tax search.
If said lot or parcel has been sold for any arrears of taxes, water
rents, assessments or other charges, and be yet redeemable, such tax
search shall show the amount necessary to redeem the same as of a
date certain stated thereon; and upon payment of said amount on or
before said stated date, the Director of Finance shall issue a certificate
of redemption which shall be endorsed upon and become a part of said
tax search and shall be conclusive evidence of such payment and redemption
and shall forever free said lot or parcel of real property from all
liens of taxes, water rents, assessments and other charges prior to
the date of said tax search and certificate of redemption, when the
time allowed by law for redemption shall not have expired at the date
or time of said payment. A tax search furnished by the Director of
Finance, or by his duly authorized subordinate, upon request and payment
of, or offer to pay the required fees as hereinbefore provided, showing
that there are no such liens of taxes, water rents, assessments or
other charges on any lot or parcel specified in the request for said
tax search, shall forever free said lot or parcel from all liens of
taxes, water rents, assessments and other charges prior to the date
of said tax search, and from all liens in consequence of any sale
or sales for taxes, water rents, assessments or other charges prior
to the date of said tax search.[1] (L. 1907, Ch. 756, § 226i; L. 1937, Ch. 864,
§ 2; L.L. No. 2-2012)
[1]
Editor's Note: Original Secs. 227, 228, 229 and 230, which
immediately followed this section, were repealed by L.L. No. 2-1986.
