[Amended 7-9-2007 by L.L. No. 6-2007]
The Mayor of the city shall appoint a single Assessor to a six-year
term of office commencing October 1, 1978, as provided by § § 310
and 328 of the Real Property Tax Law. The Assessor must meet the minimum
qualification standards established by the New York State Board of
Real Property Services.
[Amended 7-9-2007 by L.L. No. 6-2007]
In addition to the Assessor, the Mayor may appoint one Real
Property Appraiser who will work in conjunction with and under the
direction of the Assessor in valuation of real property for the purpose
of taxation within the City of Oswego.
[Amended 2-28-1994 by L.L. No. 4-1994; 7-9-2007 by L.L. No.
6-2007]
The Assessor shall possess all powers and authority and be subject
to all the obligations and duties of town assessors and shall make
the assessment rolls in the manner provided in the Real Property Tax
Law.
[Amended 7-9-2007 by L.L. No. 6-2007]
Except as otherwise provided in this Charter, the assessment
of real property and the preparation of the assessment rolls in the
City of Oswego shall conform to the substantive laws and procedures
set forth in the Real Property Law.
[Amended 7-9-2007 by L.L. No. 6-2007]
There shall be a Board of Assessment Review consisting of five
members who shall be appointed by the Common council and shall have
all the powers and duties prescribed by the Real Property Tax Law.
[1]
Editor's Note: Former § C16-05, regarding verification
of the assessment rolls, was repealed 7-9-2007 by L.L. No. 6-2007.
When the assessment rolls are so finally completed and verified
and so delivered to the City Clerk, the Assessor shall forthwith give
public notice by publication for three days in the official paper
that such assessment rolls have been finally completed and delivered
to the City Clerk and that the same will be open to the public inspection
at his office for 10 days.
[Amended 7-9-2007 by L.L. No. 6-2007]
The Assessor shall keep his/her office in the City Hall, which
shall also be the office of the Department of Assessment, and the
same shall be kept open during designated hours on all business days,
except when the Assessor shall be engaged in the examination and valuation
of the real property of the city.
[Amended 7-9-2007 by L.L. No. 6-2007]
All descriptions of real estate contained in said assessment
rolls shall be carefully examined by the Assessor and all mistakes
therein corrected. He/she shall, as often as once in each week, procure
from the County Clerk's office memoranda of all conveyances recorded
or left for record therein and affecting lands situated in said city
of the parties thereto and of the lands affected thereby and shall
file the same in his/her office and the same shall be open at all
suitable times to public inspection.
The Assessor shall give notice by mail, postage prepaid, to
each person, company or corporation whose name appears on the assessment
roll of the fact of such assessment and the amount thereof, together
with the time and place of reviewing the same hearing the parties
who are interested in relation thereto.
The Assessor shall promptly post on the bulletin board in the
rotunda of the City Hall a copy of each and every public notice pertaining
to any local assessment and shall keep at all times in his office
a scrap book in which shall be affixed or pasted copies of every public
notice which the Department of Assessment, or any member thereof,
is by law required to give or publish and shall keep the same at all
times properly indexed.
[Amended 7-9-2007 by L.L. No. 6-2007]
The Assessor of the City of Oswego may serve or cause to be
served upon any resident of said city a written or printed notice
requiring such resident to appear before him/her at a time and place
specified in said notice, but not less than three days after the service
thereof, and answer on oath as to any real estate in said city, with
the location and description thereof, owned or occupied by him/her
or in which he or she has any interest personally or as executor,
guardian, trustee of otherwise or in which he/she is the agent, and
the name of the owner, executor, guardian, trustee or agent. The Assessor
may administer such oath. Any resident of said city neglecting or
refusing to appear as required by notice, without sufficient excuse
therefor, or who shall refuse to be sworn or to answer pertinent and
material questions shall for each and every such neglect or refusal
be subject to a penalty of not less than $5 nor more than $50, to
be sued for and collected in the name of the City of Oswego, with
costs of prosecution; and any person who shall willfully and knowingly
swear falsely in answer to any material questions put to him on such
hearing shall be deemed guilty of perjury and shall be liable to the
punishment prescribed by the laws of this state for perjury.
[Amended 7-9-2007 by L.L. No. 6-2007]
Whenever the Mayor shall be of the opinion on written representation
made to him that the Assessor is personally interested in any local
assessment or improvement, by this Charter authorized, whereby said
Assessor may be taxed or assessed $50 or more and he/she shall so
determine, he/she shall thereupon appoint a disinterested freeholder
of the city to be an Assessor in the place of the Assessor so disqualified.
The City Clerk shall thereupon notify the Assessor so chosen of his/her
appointment. Every person so appointed Assessor shall, within five
days after written notice of his/her appointment, take and subscribe
the constitutional oath of office. Every person so appointed and qualified
shall possess all the power and authority of an Assessor under this
Charter in respect to said assessment, and shall receive such compensation
therefor as the Common Council shall fix.
The Common Council may from time to time direct the City Engineer
to prepare and furnish to the Department of Assessment for its use
maps, surveys and other data of any real estate in the city or to
prepare a roll or rolls of any real estate in the city for the use
of the Assessor, exclusive of the valuation. The Common Council may
also take such measures as it shall deem expedient to make the Department
of Assessment the repository of such maps, surveys and other data
as may facilitate a full and accurate description of the real estate
in the city and direct the manner of keeping them.
The Common Council is vested with power to correct the assessment
rolls in the same manner as a Board of Supervisors may, by law correct,
the town rolls of their county. The City Clerk or City Engineer, under
the direction of the Council, shall correct all clerical errors in
the description or valuation of property on said rolls and erroneous
descriptions of real estate therein.
