DIVISION 1 GENERALLY
DIVISION 2 PROPERTY TAXES
The fiscal year of the city shall commence on June 1 of each year.
By February 15 of each year the mayor shall prepare and submit to the common council a proposed budget for the next fiscal year. The common council shall adopt a budget for the next fiscal year on or before April 15 of each year.
The common council may transfer any unencumbered balance of any fund to any other fund with the approval of the mayor, but not otherwise. Until so transferred no part of the money shall be diverted from such funds or be used for any other purpose than that for which the same was specifically set apart.
Except as otherwise provided in this character, the common council shall pass all accounts and claims against the city, subsequent to the examination thereof and the report thereon by the city auditor, as a board of auditors and shall possess the powers and duties of town auditors. No unliquidated claim shall be received for audit by the common council unless made out in detail specifying:
Whether it is for labor or services;
The time when, the place where, by whom and under whose direction and by what authority it was performed;
If for merchandise, materials or other articles furnished, the items thereof, by whom ordered, and when and to whom delivered;
That no payments have been made thereon and that no offsets exist except those stated.
All claims received by the city for audit shall be certified as true and correct by the creditor.
Bidders on city contracts shall be required to enter into such bond as the common council may require for the faithful performance of the contract and the common council may require such additional security as it sees fit.
No tax or assessment shall be made except by the concurring vote of a majority of all the members of the common council in office. Except as otherwise provided, no tax, levy, assessment, order, resolution or ordinance shall take effect until after the same shall have been approved in writing by the mayor.
All city taxes and assessments charged upon real estate, including those for local improvements shall be a lien upon the same from the time of completing the tax roll therefor. Such lien shall be prior and superior to all other liens and incumbrances. All such taxes and assessments may also be recovered in an action brought by the city against any person liable therefor, and the lien thereof may be foreclosed by action in the same manner and by the same proceedings as in an action for the foreclosure of a mortgage upon real estate. In any action to recover any taxes or assessments or to foreclose the lien thereof the assessment or tax roll shall in all cases be prima facie evidence of the right of recovery of the amount of such tax and assessment and interest and no property shall be exempt from levy and sale for the payment of same.
The common council shall have the power to issue bonds of the city for any municipal purpose other than for current operating expenses of city government.
When city taxes are fully apportioned and extended it shall be the duty of the city assessor to insert in the tax roll a recapitulation or summary of the footings of the several pages thereof, and certify to the city auditor the total amount of the taxes so extended thereon.
The city clerk shall receive city property taxes during the month of May without any additional fee or penalty whatever. On the first day of the month following, there shall be added and collected a penalty of 1%. On the first day of each successive month there shall be added to all such unpaid taxes, and collected, an additional penalty of 1% for each month.
The city clerk shall immediately upon receiving the property tax roll and warrant cause a notice to be published once in each week for four successive weeks. The notice shall be to the effect that he has received the tax roll and warrant and that he will receive the taxes at his office, together with penalties aforesaid within the times specified in section 5.022.
On August 1 of each year the property taxes remaining unpaid shall be declared to be delinquent and the city clerk shall proceed in the same manner as town collectors for the purpose of collecting such taxes, together with all costs and charges thereon, except as otherwise provided in this charter.
If the property tax shall remain uncollected at the time of making the next general tax assessment roll thereafter, such tax may again be levied. It may be levied as directed by the common council until it is finally paid. Any delinquent tax so levied shall be designated upon the tax roll as delinquent giving the time when the same became delinquent. Penalties thereon shall be collected at the rate of 1% for each month from June 1 following the publication of notice.
[Local Law No. 2-00, § 1, 3-28-2000]
If any tax on real estate placed upon the tax list for city purposes and duly delivered to the city clerk shall be unpaid at the time the city clerk is required by law to return his warrant for the collection of state and county taxes the clerk shall deliver to the common council an account of the taxes remaining due. The account shall contain a description of the lands upon which such taxes were unpaid as the same were placed upon the tax list and the amount of the tax so assessed. Upon making oath before any officer authorized to administer oaths that the taxes remaining in any such account remain unpaid, and that after diligent efforts he has been unable to collect the same, the city clerk shall be credited by the common council and the city auditor with the amount thereof.
Upon receiving any such account from the city clerk the common council shall cause the city auditor to compare it with the original tax list. If it is found to be a true transcript the auditor shall add to such account his certificate to the effect that he has compared it with the original tax list and found it to be correct and shall immediately present the account, affidavit and certificate to the county treasurer.
Out of the moneys in the county treasury raised for contingent expenses or for the purpose of paying the amount of taxes so returned unpaid, the county treasurer shall pay to the city clerk the amount of taxes and penalties so returned as unpaid. If there are no moneys in the treasury applicable to such purpose, the county legislature at the time of levying such unpaid taxes, as provided in the subsection (d) shall pay to the city clerk the amount thereof by voucher or draft on the county treasurer in the same manner as other county charges are paid. The city clerk shall immediately report such payment to the city auditor.
Such account, affidavit and certificate shall be laid by the county treasurer before the county legislature. The county legislature shall cause the amount of such unpaid taxes, with 7% of the amount in addition thereto, to be levied upon the lands upon which the same were due. If imposed upon the lands of any corporation, then upon such corporation. When collected the same shall be returned to the county treasurer to reimburse the amount so advanced; together with the expenses of collection.
Any person whose lands are included in any such account may pay the tax assessed thereon, with 5% added thereto, to the county treasurer, at any time before the county legislature shall have directed same to be levied.
The same proceedings in all respects shall be had for the collection of the amount so directed to be raised by the county legislature as are provided by law in relation to the county taxes