City of Olean, NY
Cattaraugus County
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Table of Contents
Table of Contents
Finance, § 2-161 et seq.
Licenses, permits and miscellaneous business regulations, ch. 13.
Taxation and assessments, ch. LL6.
Authority for above exemption, Real Property Tax Law § 467.
[Code 1971, § 2-4]
Every deed, will, and every judicial decree establishing a right of inheritance to real property in the city shall be presented to the assessor's office together with a carbon copy of the substance thereof setting forth the date, consideration, the names of the grantors or grantees, the mail address of the grantors or grantees, and a description of the property conveyed, as set forth in the instrument of conveyance.
[1971 Charter Laws, § 118; Laws of N.Y. (1915), ch. 535, § 31]
The county clerk or any subordinate in the office of such clerk who shall record any such deed, will, or decree, or file any such map, unless such documents have been duly stamped and signed by the assessor, shall be guilty of a misdemeanor. The county clerk shall send to the city assessor each month a list of the numbers of the deeds, wills, decrees, and maps relating to real property which have in that month been filed from the city.
[Code 1971, § 27-8]
All assessments levied by the city to cover the cost of local improvements shall, upon becoming delinquent, be collected in the same manner as provided for the collection of other taxes in the city.
[1971 Charter Laws § 394; N.Y. Laws (1915) ch. 535, § 125]
The city clerk shall keep in his office a book to be called a lien docket, in which he shall enter from time to time the names of all persons, if known, upon whose real estate there shall be any lien of unpaid taxes or assessments; a brief description of the property affected thereby, together with the nature and amount of such lien; and the date when the unpaid taxes or assessments became a lien. Taxes and assessments need not be entered until such unpaid taxes and assessments become delinquent, except such as are for local improvements.
[Code 1971, § 27-7.1]
The members of the board of assessment review shall be paid for their respective services at the annual meeting to hear complaints and at subsequent adjourned hearings at the rate of $50 per diem.
The members of such board of assessment review shall present to the city auditor vouchers for payment based upon their services on a per diem basis for each year that the board of assessment review meets.
[L.L. No. 1-1968, §§ 1, 3; L.L. No. 4-1972, § 1; L.L. No. 2-1974, § 1; L.L. No. 1-1976, § 1; L.L. No. 1-1978, § 1; L.L. No. 1-1980, § 1; L.L. No. 1-1982, § 1; Res. No. 109-01, 10-9-2001; Res. No. 61-03; 8-12-2003; Res. No. 72-07, 10-23-2007; Res. No. 75-08, 9-96-2008]
Real property owned by one or more persons, each of whom is 65 years of age or over, or real property owned by husband and wife, one of whom is 65 years of age or over, shall be exempt from taxation to the extent determined by the council.
No exemptions shall be granted if the income of the owner(s) or the combined income of all the owner(s) and spouse of the property exceeds $18,500 for the income tax year immediately preceding the date of the making application for exemption, except as otherwise provided for in subdivision (c).
Pursuant to the Real Property Tax Law Section 467, the sliding scale option is as follows:
$-0- to $18,500
$18,500.01 to $19,500
$19,500.01 to $20,500
$20,500.01 to $21,500
$21,500.01 to $22,400
$22,400.01 to $23,300
$23,300.01 to $24,200
$24,200.01 to $25,100
$25,100.01 to $26,000
Unreimbursed medical expenses are excluded from the total income when qualifying for Senior Citizens exemption for city purposes pursuant to New York State Real Property Tax Law Section 467.