The Assessor of the City of Oswego shall make two (2) copies
of each of the assessment rolls and certify the same to be correct
and deliver the same to the Clerk of the County Legislature of Oswego
on or before the 15th day of November in each year.
When the equalized assessment rolls from the county legislature
shall be returned to the City Chamberlain with the warrant for the
collection thereof attached, the City Chamberlain shall give notice
in the official paper of the city of the receipt of said rolls and
warrant by him and all persons named in said assessment rolls are
required to pay their taxes at the City Chamberlain's office.
All persons and corporations named in any assessment roll delivered
by the Board of Legislature of Oswego County to the City Chamberlain
of the City of Oswego are required to pay their taxes to said City
Chamberlain on or before the 31st day of January next ensuing after
the publication of the notice of such delivery as by law required.
Up to and including said 31st day of January, any person or corporation
may pay his, hers or its county and state taxes to said City Chamberlain
without any fees added thereto. After the 31st day of January and
up to and including the last day of February next following the date
of such notice, one-and-one-half-per-centum fees shall be added to
the tax and collected by him and after the last day of February said
two-and-one-half-per-centum fees shall be added to the tax and collected
by him.
If any such tax shall remain unpaid on the first day of March
after delivery of the assessment rolls and warrants, the City Chamberlain
shall cause a written or printed notice to be given to every person
residing 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 on or before the 31st day of March of the same year, at his office.
Such notice shall be served on the persons assessed by depositing
the same enclosed in a postpaid wrapper in an official depository
under the exclusive care and custody of the United States Post Office
Department within the State of New York, addressed to the person assessed
at his last known address at Oswego, New York. If any of the person
assessed shall be known by said City Chamberlain to reside in any
other place, the notice shall be directed to him at such other place
of residence. It shall not be necessary to make any other demand for
payment of said taxes.
From the 31st day of March and during such time thereafter as
said tax rolls remain in the hands of the City Chamberlain, the fees
to be added to the taxes then uncollected shall be at the rate of
six per centum (6%) per annum in addition to two and one-half per
centum (21/2%) aforesaid. If any person shall neglect or refuse to
pay any tax imposed on him as herein set forth, the City Chamberlain
shall levy upon any personal property in the City of Oswego or in
the County of Oswego belonging to or in the possession of any person
who ought to pay the tax and cause the same to be sold at public auction
for the payment of said tax and the fees and expense of collection.
Public notice of the time and place of sale of the property to be
sold shall be given by posting the same in at least three (3) public
places in the tax district where the sale is to be made at least six
(6) days prior to the date of said sale. If the proceeds of said sale
shall exceed the amount of the tax, fees and expenses of sale, such
excess shall be paid to the person against whom the tax was assessed.
No claim of property made to such goods and chattels shall be available
to prevent the sale thereof except in such cases as are provided by
the general statutes of the state.
The City Chamberlain shall deposit with the County Treasurer
of Oswego County all assessment rolls received by him from the county
legislature with warrants attached, together with a return of all
taxes thereon remaining unpaid, in the same manner as required by
law of the collection of taxes in towns, and all lands upon which
said state and county taxes shall be so returned as unpaid shall be
liable to be sold for the taxes thereon as by law provided, but before
delivering said rolls to the County Treasurer he shall compare the
same with the duplicate of said rolls in his office and make the same
entries as to payments on said duplicate rolls as upon the original
rolls, so to be delivered to the County Treasurer, so that the duplicate
copy shall be an exact copy of the rolls returned by him to the County
Treasurer. He shall certify the same is a true copy and retain said
duplicate rolls at all times in his office.
The City Chamberlain shall pay over to the County Treasurer
all moneys collected by him for state and county taxes by virtue of
any warrant issued to him by the Board of Supervisors of Oswego County
as provided by law, taking duplicate receipts therefor, which said
receipts shall be applied and allowed by said County Treasurer for
their respective amounts in his final settlement with the City Chamberlain.
The Common Council shall examine, settle and allow all accounts
chargeable against the city, as well of its officers as of other persons,
except as hereinafter provided, and shall have authority to direct
the raising of such sums as shall be necessary to defray the same
and the contingent and other expenses of said city, subject, nevertheless,
to the limitations and restrictions hereinafter contained.
The fiscal year shall commence on the first day of January of
each year. The Common Council shall annually direct and cause to be
raised by a general tax such sums as shall be necessary to pay the
amount of all interest and any installment of principal falling due
upon the bonds of the city, the amount necessary to pay the salaries
and wages of city officers and employees and an amount not exceeding
the amount of the following several sums, or so much thereof as may
be determined by the Common Council, for the objects and purposes
constituting the funds which shall be a group of accounts set aside
for the purpose of accounting for money or other resources of general
functions or specific activity of water supply, capital projects or
other activities of the City of Oswego in accordance with the uniform
system of accounts prescribed by the State Comptroller of the State
of New York.
he Common Council is hereby restricted in making appropriations
for and on account of the expenses of the city in the last preceding
section of this article mentioned to the sums that are or may be authorized
to be raised therefor by said section or by this Charter or the Local
Finance Law. And in case the Common Council or any department shall
authorize any expenditure for any purpose during any fiscal year exceeding
the amount of the fund or funds under its control, not otherwise authorized
by this Charter or the Local Finance Law, the City of Oswego shall
not be liable to pay the same nor shall the Common Council or any
department audit or pay any debt so contracted or expenditure so authorized.
All sums herein authorized to be raised shall be fixed on or
before the 20th day of December in each year. The Common Council shall
annually cause to be made up and published with its proceedings an
estimate in detail, under appropriate heads, of the expenditures of
the city in the various departments of the government thereof for
the current fiscal year, together with a statement of all receipts
and probable income of the city during the same period.
The tax so directed to be raised shall be assessed upon all
the taxable real and personal property in the city, according to the
valuation of the same on the assessment rolls of the current year,
filed by the City Assessor after said rolls shall be corrected as
herein provided for.
The sum rated and assessed upon the property of each person,
company, corporation and association shall be set opposite the name
of such person, company, corporation or association respectively and
shall be a lien on the real estate described therein. It shall be
designated as the tax roll. After the tax rolls of the general city
tax shall have been completed and filed with the City Clerk, he shall
deliver the same to the City Chamberlain on or before the first day
of March in each year. The City Chamberlain shall extend the total
tax levied against each separate assessment and compute the amount
due in two (2) equal installments. The tax can then be paid either
in its entirety or in equal installments as provided by § C17-13
of this Charter. The City Chamberlain shall cause a notice to be published
in the official paper that the same has been left with him to collect
on or after the first day of April. Every such tax or assessment,
for whatever purpose imposed, charged upon any real estate within
the city by virtue of any provision of this Charter, shall be a lien
upon the real estate so charged from the time of the confirmation
thereof by the Common Council, except as otherwise provided in this
Charter.
In case any taxable land in said city has been omitted in the
tax or assessment rolls of said city for any of the three (3) preceding
years, the Assessor may insert in the tax or assessment rolls for
the current year, in addition to its share of the tax or assessment
for such year, the proportion of the taxes or assessments it should
have borne in such preceding years, stating such additional taxes
or assessments separately, and such additions shall be collected as
part of the tax for the current year, except as provided in the next
section.
If the tax or assessment rolls are amended or corrected as provided
by this Charter, the tax or assessment as inserted in the tax or assessment
rolls for the current year shall be a lien on said real estate and
be collected in the same manner as the taxes or assessments for the
current year, if the real estate remains the property of the person
or party to whom it should have been taxed or assessed in such former
rolls. But if, since said former rolls were completed, said real estate
has been sold to a bona fide purchaser not knowing that such real
estate has been omitted from such former roll or rolls, then such
tax or assessment shall not be a lien upon such real estate but may
be collected by the City Chamberlain by levy on the personal property
of the person or party who should have been taxed or assessed therefor
on the rolls of the prior year or years or it may be collected from
such person or party, or his or her personal representative, by action
in the name of the city, with costs of the suit.
If a sum of money in gross has been or shall be taxed upon any
lands or premises, any person or persons claiming any divided or undivided
part thereof may pay such part of the sum of money so taxed, also
the interest and charges due or charged thereon, as said City Chamberlain
may deem to be just and equitable, and the remainder of the sum so
taxed, together with the interest and charges, shall be a lien upon
the residue of the land and premises only, which residue may be sold
to satisfy the residue of such tax, interest and charges, in the same
manner as though the residue of said tax has been imposed upon the
residue of said lands or premises.
Said assessments shall be confirmed by the Common Council on
or before the 15th day of March in each year. To each of such assessment
rolls so to be delivered to the City Chamberlain, as aforesaid, shall
be annexed a warrant under the hand of the Mayor and the seal of the
city, commanding the City Chamberlain to collect from the several
persons named in the assessment rolls the several sums levied as taxes
in the columns of said rolls, according to the provisions of this
Charter. Said assessment rolls, with the warrants attached, shall
be delivered to the City Chamberlain on or before the 18th day of
March, but the collection of said taxes shall not be commenced until
the first day of April in each year. Said warrants shall specify the
purposes and funds for which such tax is levied and the amount or
each fund. Each of such funds shall be credited by the City Chamberlain
to the department having the expenditure thereof.
Collection of city taxes and defaulted water accounts.
A.
The City Chamberlain shall, on the first day of April in each year,
proceed to collect city taxes from the several persons named in the
annual tax rolls and shall give notice by advertisement twice in the
official paper and by posting in public places, that all persons named
in the tax rolls are required to pay their taxes at his office on
or after the first business day of April and before the first day
of the following July and stating the amounts to be added if payment
is not made as herein required. City taxes shall be due and payable
in two (2) installments on the first day of April and the first day
of June. Such installments shall be substantially equal in amount.
The City Chamberlain may, in his discretion when authorized by resolution
or ordinance enacted by the Common Council, receive deposits in amounts
not less than one dollar ($1.) from any taxpayer and hold and apply
the same on any defaulted tax or taxes levied or assessed against
such taxpayer or against property owned by him in form and manner
prescribed by such resolution or ordinance.
B.
The City Chamberlain may also in his discretion, when authorized
by the Common Council, receive deposits on account of any defaulted
water rate or rates charge or charges owed by any water user or any
owner of property to which water has been supplied, in weekly, semimonthly
or monthly installments of not less than one dollar ($1.), and hold
and apply the same on such defaulted water rate or rates charge or
charges in form and manner prescribed by resolution or ordinance enacted
by the Common Council. Upon execution and delivery of a written agreement
to pay and discharge defaulted water rates and charges by installment
payments and the acceptance thereof by the City Chamberlain, the Department
of Water, provided that current and future water rates and charges
are paid and discharged as they fall and become due, is hereby authorized
and empowered, notwithstanding the existence of such defaulted water
rates and charges, to continue to furnish and supply water to any
such user or owner as long as such user or owner continues to make
his agreed installment payments and they fall and become due.
If any such tax shall remain unpaid on the first day of October
after delivery of the assessment rolls and warrants, the City Chamberlain
shall, before the 10th day of October in each year, cause a written
or printed notice to be given to every such person resident within
the City of Oswego from whom such tax may be due specifying the amount
of the tax and the fees herein provided and requiring the same to
be paid on or before the 31st day of October of the same year at his
office. Such notice shall be served on the persons assessed by depositing
the same in the City of Oswego post office in a sealed envelope, with
the postage prepaid thereon, addressed to the person assessed at his
last known address, in the City of Oswego. If any of the persons assessed
shall be known by the City Chamberlain to reside in any other place,
the notice shall be directed to him at such other place or residence.
It shall not be necessary to make any other demand for payment of
said taxes. The City Chamberlain shall receive the amount of the first
installment on any city tax levied in the annual tax roll during the
month of April without interest. On the first day of May, and the
first day of each succeeding month up to and including October, interest
to the amount of one per centum (1%) shall be added to the first installment.
The City Chamberlain shall receive the amount of the second installment
of the tax during the month of June without interest. On the first
day of July interest to the amount of three per centum (3%) shall
be added to the second installment. On the first day of August and
on the first day of each succeeding month up to and including October,
interest to the amount of one per centum (1%) shall be added to the
second installment. After October interest on all unpaid taxes and
accrue penalties thereto shall be charged at the rate of ten per centum
(10%) per annum.
In case any of the city taxes or installments thereof remain
unpaid in default on the first day of March next succeeding due date
of payment, a list of all such unpaid city taxes on all rolls, including
the rolls for local assessments, shall thereupon be delivered by the
City Chamberlain to the Assessor of the city, and he shall immediately
review such assessments and correct all errors of every description
which may have been made either in the original assessments or subsequent
proceedings, and shall make correct and full descriptions of the several
parcels of land. He shall also have power to insert in such revised
roll any real estate in the city which may have been omitted in the
general rolls, upon giving two (2) days notice thereof to the owner
or agent of such property. He shall complete such revision within
ten (10) days and two (2) or more of said Assessors shall subscribe
the same and shall give public notice that he will meet at the Assessor's
office at the end of ten (10) days, to be designated by him, to hear
objections and to correct any errors which may have been made. Such
notice shall be given by publishing the same for at least five (5)
days in the official paper of the city. He shall, within ten (10)
days, complete such correction and subscribe the same and deliver
the corrected rolls to the City Chamberlain. The City Chamberlain
shall add to said rolls the amount of taxes assessed against the several
persons or parcels of lands designating assessments for local improvements
separately from the others and on or before the 25th day of April
file a certified copy thereof in the Clerk's office of Oswego
County.
Each and every unexpended balance to the credit of any department
or fund on the 31st of December in each year shall revert to the credit
of the contingent fund and be transferred to said contingent fund
upon the books of the City Chamberlain. Such balances shall be determined
by the City Chamberlain, who shall ascertain the amount of all valid
orders issued or drawn by the several departments chargeable to their
respective funds for the fiscal year and not yet presented to him
for payment, and he shall keep a sufficient amount to the credit of
each of said funds against which said orders were drawn to pay the
same.
Whenever any city tax levied and assessed upon any person or
property in the City of Oswego or installments thereof with the fees
and interest and expenses which may by law be added thereto shall
remain unpaid on the first day of December after the warrant for its
collection has been placed in the hands of the City Chamberlain of
said city, said City Chamberlain may maintain an action in his name
of office for the amount of such tax, fees and expenses remaining
unpaid and uncollected with interest thereon at the rate of six per
centum (6%) per annum to be computed from the due date against any
person or corporation liable for such tax or representative of such
person or corporation in any court of competent jurisdiction, including
the City Court of the City of Oswego, in which the proceedings, costs,
judgment and execution shall be the same and with like effect as in
actions between individuals, and the amount collected by any such
suit shall be used and applied by said City Chamberlain in the same
manner as though the same had been collected by the sale of real estate.
The warrant so delivered to the City Chamberlain shall be presumptive
evidence that all the previous proceedings, including the assessing
and levying of the tax, were regular and according to law.
No assessment of real estate in said city, which shall be described
in the assessment rolls of said city and which shall be assessed but
once in said rolls, shall be deemed or held to be invalid by reason
of the same not having been assessed to the real owner or occupant
thereof or of any mistake or error in the designation of said property
or of the same having been erroneously put among the resident or nonresident
property of said city; and any tax or assessment levied thereon and
the lien thereof and all proceedings and sales shall be as valid and
effectual thereunder as though the same had been properly assessed
and such errors or mistakes had not been made.
It shall be a misdemeanor for the City Chamberlain to accept
any check dated ahead or to date back any tax receipt or to resort
to any device to evade the payment of any fees, interest or expense
authorized by this Charter to be collected upon any tax.
All warrants hereafter issued to the City Chamberlain by the
Common Council, for the collection of any tax, shall only be limited
as to the time of their return so as to conform to the provisions
of this Charter. The Common Council cannot renew or extend any of
said warrants. All fees, percentages and interest moneys received
by the City Chamberlain shall forthwith be paid by him into the treasury
of the city for the use of the city.
The Common Council shall have no power or authority to rescind
or annul any lawful assessment or to refund or remit any lawful tax
or assessment or to compromise any lawful basic tax or sale.
