Village of Lancaster, NY Taxation

Village of Lancaster, NY

Erie County

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Table of Contents

Table of Contents

Public Documents

Chapter 305: Taxation

[HISTORY: Adopted by the Board of Trustees of the Village of Lancaster as indicated in article histories. Amendments noted where applicable.]

Chapter 305 : Taxation

Article I Utility Tax

§ 305-1 Imposition of tax.

§ 305-2 Definitions.

§ 305-3 Records.

§ 305-4 Filing by utility.

§ 305-5 Refund.

§ 305-6 Tax to be paid by utility.

§ 305-7 Failure to pay tax.

§ 305-8 Authority of Treasurer.

§ 305-9 Disclosure by Treasurer; penalty.

§ 305-10 Payment of tax.

§ 305-11 Sufficiency of return.

§ 305-12 Notice.

§ 305-13 Failure to file.

§ 305-14 Disposition of taxes and penalties.

Article II Exemption for Business Facilities

§ 305-15 Powers and duties of Clerk-Treasurer.

§ 305-16 Application.

§ 305-17 Amount of exemption; payment in lieu of taxes.

§ 305-18 Term of exemption.

Article III Senior Citizens Exemption

§ 305-19 Extent of exemption.

§ 305-20 Applicability.

§ 305-21 Eligibility requirements.

§ 305-22 Application for exemption.

§ 305-23 Penalties for offenses.

Article IV Veterans Exemption

§ 305-24 Ratio of exemption.

§ 305-25 Veterans property value limitations.

Article V County Tax Revenue

§ 305-26 Legislative intent.

§ 305-27 Disposition.

§ 305-28 Taxes affected.

Article VI Exemption for Disabled Persons with Limited Income

§ 305-29 Purpose.

§ 305-30 Qualified eligible persons.

§ 305-31 Exemption schedule.

§ 305-32 Computation of exemption.

§ 305-33 Application for exemption.

Article VII Exemption for Qualified Volunteer Firefighters

§ 305-34 Purpose.

§ 305-35 Exemption granted.

§ 305-36 Qualified members.