The fiscal year of the City shall be the same as the municipal
year.
The Common Council shall raise annually by tax upon the real
and personal property assessable in the City in each year such moneys
as it shall deem necessary and appropriate for any public or municipal
purpose. Unless otherwise provided in this Charter or other provision
of law, all expenses incurred or authorized shall be borne by the
City as a whole. Except as otherwise provided in this Charter or other
provision of law, expenditures for the Bureau of Fire, streetlighting,
repair and maintenance of storm and sanitary sewers, tree removal
and snow removal in the corporation tax district, and any new or additional
services or benefits which shall be available only to the corporation
tax district, shall be raised by tax upon the real and personal property
assessable in the corporation tax district. The Common Council shall
apportion the moneys to be raised by tax among the several City funds,
as established by this Charter or other provision of law, and the
City Comptroller shall state and keep his accounts of the funds accordingly.
On or before the 30th day of October of each year, the Mayor
shall submit to the Common Council a proposed budget and capital program,
together with a message concerning the same for the ensuing fiscal
year.
The budget message shall:
1.
Describe the important features.
2.
Enumerate the specific funds to be charged against the City as a
whole, the specific funds to be charged against the corporation tax
district and the specific funds to be charged against special districts.
3.
Outline the proposed work and capital program.
4.
Point out any major changes from the current fiscal year in financial
policies, expenditures and revenues, together with the reasons for
such changes.
5.
Summarize the City's debt position.
6.
Include such other material as the Mayor deems advisable.
A.
The proposed budget shall provide a complete financial plan of all
City functions and activities for the ensuing fiscal year. It shall
enumerate those funds which are to be borne by the City as a whole
and those funds which are to be chargeable only against the corporation
tax district or special districts. The budget shall be in such form
as the Mayor deems advisable or as the Common Council may direct,
but shall include the following:
1.
Actual revenues and expenditures of the preceding fiscal year and
actual and estimated revenues of the current fiscal year.
2.
A capital program which shall include a clear general summary of
its contents; a list of all capital improvements which are proposed
to be undertaken during the ensuing five fiscal years with supporting
information as to necessity, cost estimate, method of financing, affect
of operation and maintenance upon the budget, and recommended time
schedules and the specific capital program to be instituted or carried
out during the ensuing fiscal year, stating the amount to be paid
by direct budgetary appropriation and the amount to be financed, if
any, and the method thereof.
3.
All estimated revenues and proposed expenditures for the ensuing
fiscal year, including detailed estimates of revenue from all sources
and the amount proposed to be raised from the tax levy upon real estate.
B.
The proposed expenditures shall be itemized as follows:
1.
Each office, department, board, bureau, commission and agency shall
be listed separately, showing the proposed amount for salaries and
wages, supplies and other expenditures and the total thereof.
2.
Reserve for uncollected taxes.
3.
Debt service.
4.
Judgments and settlements outstanding and not covered by insurance.
5.
Special funds and purposes not otherwise contained in the budget.
6.
Anticipated deficit, if any, of the current fiscal year.
7.
Contingency fund for the City as a whole and contingency fund for
the corporation tax district.
A.
Immediately after presentation of the proposed budget to the Common
Council, said budget shall be filed in the City Clerk's office, and
sufficient copies of the same and the budget message shall be made
available for distribution to the public. The proposed budget shall
be a public record and shall be open to inspection by the public during
regular business hours in the City Clerk's office.
B.
A public hearing on the proposed budget shall be held before the
Common Council at the date, time and place determined by the Common
Council but not later than four weeks after its submission. The public
notice shall specify:
1.
The date, time and place of the public hearing.
2.
The total amount of the proposed budget.
3.
The amount thereof to be raised by taxes.
4.
The anticipated tax rate per thousand of assessed valuation for the
City as a whole and for the corporation tax district.
5.
That copies of the proposed budget are available to the public in
the City Clerk's office during regular business hours. The public
notice shall be published in the official newspapers of the City by
the City Clerk not less than five days prior to the date of the public
hearing.
A.
The Common Council shall meet and hold the public hearing at the
date, time and place specified in the public notice.
B.
After conclusion of the public hearing, the Common Council shall
consider the adoption of the proposed budget and may adjourn from
time to time until it has fully considered and reviewed the proposed
budget.
C.
The Common Council may add new programs or amounts and may increase,
decrease or strike out programs or amounts. Expenditures required
by law, for debt service, for estimated deficit or estimate of revenues
may not be changed except to correct omissions or mathematical errors.
D.
The Common Council may, however, decrease the amount of the tax levy
for the ensuing fiscal year as proposed in said budget in proportion
to such decrease in the total expenditures as it may have determined.
If the Common Council shall increase the total expenditures, such
increase shall be included in the amount to be raised by taxes.
Upon the completion of the consideration and review of the proposed
budget, the Common Council shall adopt a resolution approving the
budget in the final form approved by it and shall forthwith adopt
an appropriation resolution. The appropriation resolution shall be
passed on the budget as adopted but need not be itemized further than
by each office, board, bureau, department, commission, agency, fund
and program. As soon as practicable after the Board of Supervisors
of Madison County shall file a resolution with the City Clerk ascertaining
and directing the amount of tax to be levied in the City for state
and county purposes, the Common Council shall pass a resolution making
a levy upon all real and personal property situate in the City liable
to taxation in the ensuing fiscal year for City, state and county
purposes.
Upon the adoption of the budget, the appropriation resolution
and the tax levy resolution, the City Clerk shall file a certified
copy of each with the City Chamberlain.
A.
No payment shall be made and no obligation incurred by any official
of the City against any appropriation unless there is a sufficient
unexpended and unencumbered balance in the appropriation. Every expenditure
or obligation authorized or incurred in violation of these provisions
shall be void and any payment so made shall be deemed illegal. All
officers who shall knowingly authorize or make such payment shall
be jointly and severally liable to the City for the full amount so
paid and such action shall be cause for removal.
B.
If, at any time during the fiscal year, the Mayor shall ascertain
that the revenues for the City as a whole or for the corporation tax
district, including any surpluses from the preceding year, will be
less than the total appropriations, he shall order the reduction of
expenditures in those appropriations that he deems advisable. No later
than the next regularly scheduled meeting of the Common Council, he
shall report such action and the Common Council may, by resolution,
confirm, modify or amend the action of the Mayor or take such other
appropriate action as it deems necessary to handle the deficit.
A.
Transfer of appropriations. The Common Council, upon request of the
head of a department, office, board, bureau, commission or agency,
may at any time transfer any unencumbered appropriations, balance
or portion thereof within a department, office, board, bureau, commission
or agency. The Common Council may by resolution transfer from the
contingency fund or any unencumbered appropriation, balance or portion
thereof, from one department, office, board, bureau, commission or
agency to another.
B.
Supplemental appropriations. Upon recommendation of the Mayor and
certification by the City Comptroller that the funds to be appropriated
are not needed for the purpose of preventing a deficit for the fiscal
year, the Common Council may, by resolution passed by a 2/3 vote of
all of the Councilmen, appropriate any unanticipated revenue received
during the fiscal year for the use of any department, office, board,
bureau, commission, agency, program, City object or purpose.
C.
Capital program. The Common Council may, by resolution passed by
a 2/3 vote of all of the Councilmen, add, modify or abandon projects
or may modify the methods of financing. No capital project shall be
authorized or undertaken unless it is included in the capital program
as adopted or amended.
Notwithstanding any of the foregoing provisions, the Common
Council shall have the power to borrow money, to make additional appropriations
and to exercise all other powers and control over the financial affairs
of the City pursuant to the provisions of the Local Finance Law or
other provisions of law. Except as otherwise provided by law, the
Common Council shall exercise the powers enumerated in this section
by resolution of the Common Council by a 2/3 vote of all of the Councilmen.
[Amended 6-1-1982 by L.L. No. 4-1982; 3-2-1990 by L.L. No.
1-1990; L.L. No.
2-1993; L.L. No.
1-1994; L.L. No.
4-1996; 12-19-2000 by L.L. No. 6-2000; 7-16-2013 by L.L. No.
4-2013]
(a)
Limitations, qualifications and procedure. Bond resolutions providing
for the issuance of bonds in a principal amount exceeding $1,000,000
shall be subject to mandatory referendum after such resolutions have
been adopted by the Common Council.
1.
Qualified voters shall be those who are qualified to vote for the
election of officers of the City.
2.
All such resolutions shalt be submitted to the qualified electors
at a special election. Except as expressly provided in this section,
such election shall be held in accordance with the provisions of the
Election Law of the State of New York.
3.
Notice of such referendum shall be given by publication once in each
week for three successive weeks in the official newspapers of the
City, the first publication to be at least 21 days prior to such special
election. The Common Council, by resolution, shall designate the hours
of voting and the polling places, and the notice of special election
shall set forth the purpose of the special election, the date of the
election, the location of the polling places, the hours of voting
and qualifications of voters.
4.
The election inspectors shall canvass the votes immediately after
closing the polls and make a certificate signed by them stating the
number of votes cast and the number of votes for and against the proposition
and deliver the same to the City Clerk, together with the registers
and poll books. The City Clerk shall deliver the same to the Common
Council at its next meeting.
5.
The Common Council shall meet at the Council chambers on the day
following such referendum and shall examine and tabulate the statements
of the result of the special election. The Common Council shall canvass
the returns contained in such statements and shall determine the number
of votes cast on such propositions and shall declare the result of
the canvass. If the proposition shall receive a majority of the votes
cast, it shall be declared adopted.
(b)
Exceptions. The provisions of this section shall not apply to bond
resolutions authorizing the issuance of bonds for the payment of judgments,
or compromised or settled claims against the City pursuant to a determination
by a court, or an officer, body or agency acting in an administrative
or quasi-judicial capacity, or to provide disposal or treatment facilities
required by an order of the State Commissioner of Health or of the
State Commissioner of Environmental Conservation directing compliance
with standards, determinations or orders promulgated pursuant to the
Environmental Conservation Law, § 17-0101 et seq., for water
pollution and wastewater issues and Article 11, § 1107,
of the Public Health Law for water supply issues to prevent pollution
of the waters of the state or the payment of the costs of sanitary
sewer installations where special assessments are to be levied against
the benefited property for such improvements.
Any portion of an annual appropriation, except an appropriation
for a capital improvement, remaining unexpended and encumbered at
the close of the fiscal year shall lapse. An appropriate appropriation
for a capital improvement shall continue in force until the purpose
for which it was made has been accomplished or abandoned; the purpose
of any such appropriation shall be deemed abandoned if three years
pass without any expenditure from, or encumbrance of, the appropriation.
There shall be a Department of Finance which shall be headed
by the City Comptroller. The Mayor shall appoint the City Comptroller.
The City Comptroller shall be the chief fiscal officer of the City
and shall have and possess all the powers and duties as such as provided
in this Charter or other provisions of law.
The City Comptroller shall:
1.
Have charge of the administration of all the financial affairs of
the City except as otherwise provided in this Charter or other provision
of law.
2.
Maintain and supervise the general accounting system of the City
in accordance with the uniform system of accounts prescribed by the
state comptroller.
3.
Examine and audit the accounts of all officers of the City and all
persons indebted to the City, and certify the condition of such accounts
prescribed and controlled.
4.
Be responsible for the issuance of receipts to be used by all offices,
departments, boards, bureaus, commissions and agencies of the City.
5.
Have supervision over and be responsible for the disbursement of
all City funds.
6.
Submit the annual financial statement of the City to the State Comptroller
and provide such other statements or reports as may be required from
time to time by the Mayor, the Common Council or as otherwise prescribed
by law.
7.
Have custody over the investment and management of all City funds
unless otherwise provided in this Charter or other provision of law.
8.
Serve as purchasing agent for the City, and he shall contract for
and purchase all supplies, materials, equipment and services required
by any office, department, board, bureau, commission or agency of
the City pursuant to rules and regulations established by the Common
Council and except for professional and technical services and public
works contracts. All purchases made and contracts executed by the
City Comptroller shall be pursuant to an approved request from the
head of the office, department, board, bureau, commission, agency,
or their designee, whose appropriation is to be charged; provided,
however, that in accordance with the rules and regulations established
by the Common Council, the City Comptroller may make purchases in
advance of needs or in bulk amounts where such practices would result
in economy or improved efficiency.
[Amended 10-7-2014 by L.L. No. 7-2014]
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Under the supervision of the Mayor and Common Council, he shall:
|
a.
Establish specifications for supplies, materials and equipment to
be purchased by the City.
b.
Determine financial responsibility of all bidders and such prerequisites
for determining the qualification of bidders.
c.
Prescribe the time and period for which purchasing requests are to
be made.
[Amended 10-7-2014 by L.L. No. 7-2014]
d.
Inspect or cause to be inspected all supplies, materials and equipment
and, if necessary, to cause tests to be made as soon as practicable
after receipt of the same and to determine if they comply with all
requirements and specifications.
e.
Supervise, control and maintain any central supply office as may
be provided by the Common Council; when authorized by the Common Council,
to enter into cooperative purchasing agreements with other governmental
agencies.
f.
Transfer, with approval of the Common Council, to or between offices,
departments, boards, bureaus, commissions and agencies any supplies,
materials and equipment or to sell the same if determined to be unneeded,
surplus or obsolete.
|
Any supplies, materials or equipment purchased in advance of
actual need shall remain in the custody of the City Comptroller for
delivery to the office, department, board, bureau, commission or agency
until its use is required. The City Comptroller shall keep records
of all purchases made by him and of the ultimate destination or use
of such material, equipment or supplies. The City Comptroller shall
cause to be kept and inventoried all municipal property in his custody;
and it shall be the duty of each officer or employee having municipal
property in his custody to keep an inventory of such property and
to furnish a copy thereof to the City Comptroller on request.
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9.
Assist
the Mayor and Common Council in preparing the annual City budget.
10.
Perform
such other similar and related duties as may be assigned to him by
the Mayor or the Common Council.
[Added 12-19-2000 by L.L. No. 6-2000]
The Deputy City Comptroller shall:
The City Chamberlain shall:
1.
Receive and have custody of all public funds belonging to or handled
by the City.
2.
Collect all taxes, assessments, license fees and other revenues of
the City for whose collection the City is responsible, except those
payable by law to the City Clerk or as otherwise provided in this
Charter or other provision of law.
3.
Deposit all funds coming into his hands in such depositories as may
be designated by resolution of the Common Council, subject to the
requirements of law as to depositories and depository's undertakings.
4.
Require reports of receipts and disbursements from all offices, departments,
boards, bureaus, commissions and agencies of the City at such intervals
as he may deem it advisable or as otherwise required by law.
5.
Perform all the duties required by this Charter or other provision
of law and such other additional and related duties as the Common
Council may direct.
[1]
Editor's Note: Former Section 5.18, Powers and duties of Deputy
City Chamberlain, was repealed 7-2-2013 by L.L. No. 3-2013.
Notwithstanding the foregoing provisions, the City Comptroller
may establish a petty cash fund and may make payments therefrom, prior
to audit of claims, for purchases and disbursements certified by the
head of a City office, department, board, bureau, commission or agency
to be a valid claim. No payment from such fund shall be in excess
of $100, and in the event that said claim is disallowed after audit,
the person certifying the same shall be required to immediately reimburse
the City, and upon failure to do so, the amount of the claim shall
be deducted from the salary of such person.
All purchases shall be made in conformity with the provisions
of the General Municipal Law and such further and additional regulations
as may be imposed by ordinance of the Common Council.
All contracts for public works and capital improvements shall
comply with the provisions of the General Municipal Law and such other
and additional rules and regulations established by the Common Council.
All such contracts shall be approved and awarded by the Common Council.
The Common Council in its discretion may reject any or all bids and
order the readvertising for new bids or direct that the Department
of Public Works execute the work or improvement.
A.
Every claim for the payment of money shall be in writing and itemized.
It shall also contain a statement that the service was actually rendered,
the disbursement actually and necessarily made, the supplies or equipment
actually delivered or other appropriate statement that the consideration
has passed to the City. The City Comptroller may require claims to
be verified. A written contract for the payment of money at stated
amounts and at stated intervals shall be deemed a certified or verified
claim, as required by the City.
[Amended 7-2-2013 by L.L. No. 3-2013]
B.
Every claim for the payment of money shall be audited by the Common
Council or by such other officer or employee designated by it. Disbursement
shall be made from any funds of the City either by check signed by
the City Comptroller and countersigned by the Mayor or by means of
electronic transmission using a secure account.
[Amended 7-16-2013 by L.L. No. 4-2013]
C.
Approval of payment of the claim shall also be made in writing by
the respective head of the various department, office, board, bureau,
agency or other administrative unit of the City against whose account
the claim is made.
D.
All claims shall be audited by the Common Council prior to payment
unless otherwise provided by this Charter or by resolution of the
Common Council.
[Amended 10-7-2014 by L.L. No. 7-2014]
A.
All purchases made and contracts executed by the City Comptroller
shall be pursuant to an approved request from the head of the department
or their designee, board, bureau, agency, commission, office, or other
administrative unit whose appropriation is to be charged except as
otherwise provided in this Charter.
B.
The City Comptroller may, under the direction of the Common Council,
establish rules and regulations pertaining to the time, mode, form
and other related matters for the making of purchasing requests.
[Amended 2-20-2018 by L.L. No. 2-2018; 11-1-2021 by L.L. No. 10-2021]
The City of Oneida shall have one Assessor appointed by the
Mayor for a six-year term, which office of Assessor shall be classified
in the noncompetitive class of the civil service. The Assessor may
also be employed in any other position by the City not incompatible
with the office of Assessor. The Assessor shall meet all of the minimum
qualification standards as required by the Real Property Tax Law.
Except as otherwise provided in this Charter, the Assessor shall possess
all the powers and duties of an Assessor as provided in the Real Property
Tax Law.
[Amended by L.L. No. 1-1992]
A.
Except as otherwise provided in this Charter, the assessment procedure
shall be as prescribed by the Real Property Tax Law.
B.
The assessment roll shall be prepared so as to show separately the
assessed parcels of real property within and without the corporation
tax district, the name or number of any special district in which
special ad valorem levies are made for district purposes and each
special franchise, together with the date of payment and such other
items and details as may be required.
C.
The taxable status of real property shall be determined annually
as of the first day of May.
D.
On or before the first day of June, the Assessor shall complete the
tentative assessment roll and shall file the same and cause notice
thereof to be published in the manner prescribed by the Real Property
Tax Law.
[Amended by L.L. No. 1-1992]
A.
There shall be a Board of Assessment Review appointed by the Common
Council to consist of three members who shall be appointed in accordance
with the Real Property Tax Law and shall have all the powers and duties
prescribed therein. Compensation for each member of the Board of Assessment
Review shall be established by resolution of the Common Council.
[Amended 12-1-2015 by L.L. No. 4-2015[1]]
[1]
Editor's Note: This local law provided an effective date of
1-1-2016.
B.
Beginning on the second Tuesday of June and so many days thereafter
as the Board of Assessment Review deems necessary, such Board shall
meet to hear complaints in relation to assessments, in the manner
prescribed by law.
[Amended by L.L. No. 1-2001]
[Amended 2-19-2013 by L.L. No. 1-2013]
A.
Consistent with the provisions of the Real Property Tax Law and the
Municipal Home Rule Law, for the purpose of enabling the Assessor
to prepare and perpetuate a more perfect record of the names of owners
and claimants of real property within the City of Oneida, every deed
of conveyance of lands in said City, or other instrument in writing,
whereby the ownership of said lands shall be changed, made and executed
after this local law takes effect, shall, before the same be received
for record by the Clerk of the County of Madison, be presented at
the office of the Assessor, who shall note the transfer of title upon
their records. Such presentation to the Assessor shall be noted upon
such deed or other written instrument. Each and every map or plat
of lands within the City, showing a subdivision of such lands into
blocks or lots, shall, before it shall be filed in the office of the
Clerk of the County of Madison, or in any City office, be presented
to the Assessor and copy thereof filed in the office of the Assessor.
Such presentation to the Assessor shall be noted upon the original
map or plat. The fee for recording the aforementioned deeds, written
instruments, and maps or plat with the Assessor shall be set from
time to time by resolution of the Common Council.
B.
The Assessor shall file the original and two certified copies of
the finally completed assessment roll in the office of the City Cleric
on or before the first day of August.
|
On or before the fast day of September, the City Clerk shall
deliver one certified copy to the Chairman or Clerk of the Board of
Supervisors of the County of Madison.
| |
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The original assessment roll shall be delivered to the City Chamberlain as provided in Section 5.30.
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The Board of Supervisors of Madison County shall in each year
equalize the assessment within the City of Oneida with the assessments
in the towns of said county, in the same manner as the assessments
are required to be equalized between such towns. The Board of Supervisors
shall not cause the state and county tax apportionment to said City
to be spread upon any tax roll of property within the City, but shall,
by resolution, ascertain and direct the amount of tax to be levied
in the City for state and county purposes, and shall, on or before
the 15th day of December in each year, certify such resolution under
the hands of the Chairman and the Clerk of the Board of Supervisors,
to the Common Council of the City, and file such resolution with the
City Clerk, and the City Chamberlain shall thereupon extend and apportion
such tax on the assessment roll together with the City taxes levied
as hereinafter provided, and no other extension and apportionment
of such state and county taxes need be made.
The Common Council must annually cause to be levied and raised
by general tax upon all taxable property, according to valuation upon
the assessment roll for the current year, levying and apportioning
the several amounts to be raised, upon the taxable property in the
corporation tax district and in the entire City as authorized by and
provided in this Charter and other provision of law:
1.
The amount of taxes certified to the Common Council of the City by
the Board of Supervisors to be assessed upon the entire City.
2.
The amount of all interest and any installment of principal falling
due upon the bonds or other obligations of the City, which shall be
kept in a separate fund to be called "bond fund."
3.
The amount necessary to defray the expenses for the next fiscal year
as authorized and provided in this Charter and other provision of
law.
[Amended 7-2-2013 by L.L. No. 3-2013]
The City Chamberlain in accordance with the levy of taxes as
finally adopted by the Common Council in each year, as soon as practicable
thereafter, shall extend and apportion the taxes to be raised in the
City on the original assessment roll delivered to the Chamberlain
by the Madison County Hoard Supervisors, command the Chamberlain to
extend, apportion, receive and collect the taxes from the persons
or property therein mentioned or described with such percentage of
penalty and interest as hereinafter provided in the manner provided
by this Charter or as otherwise provided by law.
From the time the assessment roll and warrant are delivered
to the City Chamberlain, all taxes assessed and levied upon any real
estate shall be a lien upon such real estate for the amount thereof
with percentage and interest until the same is fully paid.
[Amended by L.L. No. 4-1974; L.L. No. 4-1983; 7-15-2014 by L.L. No. 4-2014]
Immediately upon completion of the extension and apportionment
of the City tax roll and pursuant to the warrant delivered to him,
the City Chamberlain shall publish a notice in the official newspapers
of the City, weekly for four consecutive weeks, that he will attend
at his office with said roll and warrant after the first publication
of said notice, Sundays, legal holidays and half holidays excepted,
during the regular business hours, to receive the City, county and
state taxes, and it shall be his duty to attend accordingly. All taxes
or assessments paid within 30 days after the first publication of
the City Chamberlain's notice shall be payable without fee, percentage
or interest thereon. On all taxes or assessments remaining unpaid
after the expiration of such 30 days, and within 60 days, the City
Chamberlain shall collect 1% additional; on all remaining unpaid after
the expiration of 60 days and within 90 days, he shall collect 5%
additional; and all remaining unpaid after the expiration of 90 days
from such publication shall bear, and there shall be collected thereon
in addition to said 5%, interest at the rate of 1% per month from
the expiration of said 90 days up to a maximum of 10%, which interest
shall belong to the City.
In the event that any unpaid charge, including water and sewer
charges, special assessment, lot mowing, sidewalk replacement, sewer
lateral repair or any other miscellaneous charges billed to the property
and remaining unpaid as of October 31 of each year, shall be relevied
pursuant to the provisions of this Charter or any other provision
of law, there shall be added, to the amount then due and owing, a
surcharge in the amount of 10% thereof, which said surcharge shall
be collected in the same manner as set forth in this Charter.[1]
Immediately upon receiving any tax, the City Chamberlain shall
enter in a column prepared for the purpose, and opposite the names
of the persons paying the same, the fact of payment and the date thereof
and shall give the person paying the same a receipt therefor. Any
person may pay any one or more taxes or assessments upon his property,
leaving others unpaid, to be enforced in the manner provided by this
Charter or other provision of law. All receipts issued by the City
Chamberlain for taxes paid to him shall be numbered consecutively,
commencing with number "1" on the first receipt issued for taxes for
any one year, and he shall not receipt for more than one year's taxes
on the same property in one tax receipt; but shall use a separate
and distinct series of numbers or receipts, issued for the taxes of
each year for which the same is levied and assessed. All tax receipts
shall be printed and numbered and firmly bound together in book form,
in duplicate. and each duplicate to bear the same number.
[Amended 7-2-2013 by L.L. No. 3-2013]
The City Chamberlain is hereby authorized and empowered to issue
a warrant to any police officer of the City for the amount of any
tax remaining unpaid for a period of 90 days. The officer to whom
such warrant shall be delivered shall proceed as therein directed.
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 public places
in the City at least six days previous thereto. The officer conducting
such sale shall return the proceeds thereof together with his warrant
to the City Chamberlain within 15 days after the same shall have been
issued to him. He shall be entitled to charge the same fee as the
sheriff is entitled for collecting money by virtue of execution. If
the proceeds of such sale shall be more than the amount of such tax,
the fees of collection and the expenses of the sale, the surplus shall
be paid to the person against whom the tax is assessed, unless his
right thereto is disputed by some other persons, in which case such
surplus shall remain in the hands of the City Chamberlain, without
liability on his part or on that of the City for costs, until the
rights of the parties thereto shall be determined by due process of
law.
The City Chamberlain is hereby authorized and empowered to recover,
by action in any court of competent jurisdiction, and in the corporate
name of the City, the amount of every tax remaining unpaid after the
expiration of 90 days, with the additions and fees unpaid thereon,
and to recover judgment therefor with 12% interest thereon and the
cost and expenses of such action. The City Judge shall have exclusive
jurisdiction to try such action when the sum claimed does not exceed
$500. A transcript of the judgment obtained in such action may be
filed and such judgment docketed in the office of the Clerk of Madison
County, and it shall, however small the amount, thereupon become a
judgment of the County Court of said county, and a lien to the amount
of said judgment upon all real estate of the judgment debtor situated
in said county, and shall have the same priority over any other lien
or encumbrance thereon, or transfer of the property charged with the
tax sought to be recovered in said action. Upon any judgment recovered
for said unpaid taxes and docketed in said County Clerk's office,
execution may be issued and collected as provided by law, and all
the provisions of law in reference to sale and redemption of real
estate on execution or to proceedings supplementary to executions
shall apply to sales, redemptions or such proceedings which may be
had under this Charter.
On or before the 15th day of June next after any tax shall have
been imposed upon any real estate in said City, the City Chamberlain
shall make and deliver to the Assessor a transcript of any and all
such taxes which remain unpaid, and it shall be the duty of the Assessor
on or before the 15th day of July thereafter to make and deliver to
the City Chamberlain a statement containing a brief general description
of the location, boundary and estimated quantity of each parcel of
said lands, and in case any such lands shall have been erroneously
assessed, then it shall be the duty of the Assessor to make and include
in said statement a corrected assessment at the same valuation as
before, and such corrected assessment and amount of taxes levied upon
said lands shall be as valid and effectual for all purposes as though
they had originally been corrected.
Whenever any such tax, penalty or interest, or any part of either
of them, shall remain unpaid on the first day of September, the City
Chamberlain shall proceed on or before December 1 to advertise and
sell the lands upon which the same was imposed for the payment of
such tax, penalty or interest, or in part remaining unpaid, and the
expense of such sale, as hereinafter prescribed, shall be also a charge
upon such lands.
The City Chamberlain shall cause to be published a notice of
such sale containing a description of the lands to be sold and specifying
the time and place for sale, in the official newspapers of the City,
once a week for at least three successive weeks, immediately prior
to date of sale, and shall also post such notice of sale in at least
three public places in the City at least 21 days before the day of
sale. On the day named, the City Chamberlain shall commence the sale
of such lands and shall continue such sale from day to day until the
whole thereof shall be sold. Before the sale, the owner of any parcel
of land or his representatives may avoid the sale thereof by paying
the tax or taxes to the City Chamberlain with all accrued interest,
fees, additions and expenses.
Each parcel shall be sold at public auction to the owner, his
representatives or assigns or be bid in by the City Chamberlain in
the name of the City for the gross amount of the taxes, plus interest,
penalties and all other charges allowed by law with respect thereto.
A purchaser on such sale, as permitted herein, shall make payment
to the City Chamberlain immediately after each parcel is struck off.
In default of such payment, the City Chamberlain shall offer the parcel
for sale again to any eligible bidder, and if there is none, then
said City Chamberlain shall bid in said parcel on behalf of the City
as hereinbefore set forth. Any and all parcels so acquired by the
City shall be under its care and control and may be leased or sold
and conveyed by it. As soon as practicable after the sale, the City
Chamberlain shall prepare and execute in duplicate, as to the parcel
sold, a certificate of such sale describing the parcel purchased by
a brief general description of the location, boundary and estimated
quantity thereof and stating the fact of the sale, the name of the
purchaser, the sum paid therefor, the amount due thereon at the time
of the sale, the name of the person or persons against whom such tax
was assessed and the name of the reputed owner thereof. One of said
duplicates shall be delivered to the purchaser or, in the case the
parcel was struck off to the City, then it shall be retained by the
City Chamberlain. The City Chamberlain shall deliver the other duplicate
certificate to the Clerk of the County of Madison, who shall file
said certificate in his office and record the same in a book to be
kept in said Clerk's office for that purpose, and shall index the
certificate in the name of the person to whom the parcel was assessed,
the name of the reputed owner thereof and in the name of the purchaser
in the same book and manner as deeds are required by law to be indexed.
The County Clerk shall be entitled to receive a fee of $1 for each
certificate so filed and recorded, which fee shall be paid by the
City Chamberlain and shall be a part of the expenses of the sale of
the parcel. If from any cause the City Chamberlain shall be unable
to attend at the time and place of sale, the Deputy City Chamberlain
of said City may conduct the sale with the same force and effect as
though made by the City Chamberlain.
The proceeds of the sale of each parcel, other than those struck
off to the City, shall be applied to the payment of the expenses of
the sale as herein provided and the extinguishment of the tax, penalty
or interest for which it was sold. In case any taxes shall be assessed
and levied on real estate which has been sold for taxes, subsequent
to such sale and before the redemption thereof or conveyance thereof
to the purchaser and the same shall be unpaid, the person redeeming
shall pay the same; otherwise, the purchaser shall pay the same before
he shall receive his conveyance of the same.
The owner of or any person interested in or having a lien upon
any parcel or lot so sold may redeem the same from such sale at any
time within two years by paying to the City Chamberlain for the use
of the purchaser or his assigns the sum mentioned in the certificate
as having been bid for the premises with interest thereon at the rate
of 10% per annum from the day of the sale, together with any tax or
assessment or other amount as shall have accrued thereon, with interest
at the rate of 10% per annum upon such tax or assessment or other
amount from the time of payment. In case of the redemption of any
land sold for taxes, as herein provided, by the person who was the
owner thereof at the time of the sale, the City Chamberlain shall
give such owner a receipt for the amount paid by him to effect such
redemption, and on the production thereof by such owner to him, the
County Clerk shall cancel the certificate of sale by a proper entry
at the foot of the record of such certificate in his office.
At least three months before the expiration of the time for
the final redemption of any parcels or lots so sold, the City Chamberlain
shall commence the publication of a notice of redemption from such
sales, which shall show the year when the sale took place and the
last day for the redemption of the lands not already redeemed by the
owners, without other or further description, and such notice shall
be published at least twice in each of said three months in the official
newspapers of the City. The publication of such notice shall bar and
preclude any and all persons except the purchaser on such sale or
his assigns or the person finally redeeming from claiming any interest
in or lien upon such lands or any part thereof, in case said lands
shall not be redeemed from such sale herein before provided.
If any parcel or lot so sold shall not be redeemed as herein
provided, the City Chamberlain, immediately after the expiration of
the said two years, shall execute and deliver to the City or its assigns
a conveyance of the real estate sold, which conveyance shall vest
in the grantee an estate in fee. All purchases made for the City in
any year shall be included in one conveyance, and no fee shall be
charged therefor. Every such conveyance shall be executed by the City
Chamberlain, and the execution thereof shall be acknowledged before
some officer authorized to take and certify acknowledgments of instruments
for record in said county, and such conveyance shall be conclusive
evidence that the sale and subsequent proceedings were regular and
presumptive evidence that all the previous proceedings were regular
and according to law. Any such conveyance may be recorded in like
manner and with like effect as any other conveyance of real estate.
In case of failure to redeem within the time herein specified, the
sale and conveyance thereof shall become absolute and the occupant
and all other persons barred forever. The City or its assigns, as
the case may be, shall be entitled to have and to possess the granted
lands from and after the execution of such conveyance and may cause
the occupants of such lands to be removed therefrom and the possession
thereof delivered to it in the same manner and by the same proceedings
and by and before the same officers as in the case of a tenant holding
over after the expiration of his term without permission of his landlord.
It shall be the duty of the City Chamberlain to pay over to
the County Treasurer of Madison County at the end of each month during
the period that the tax roll and warrant is in his hands all moneys
received by him for county and state taxes. He shall take duplicate
receipts for each payment, one of which shall be immediately filed
with the City Clerk. Except as otherwise provided in this Charter,
the City Chamberlain shall settle with the County Treasurer for state
and county taxes in the manner required by law of town collectors.
Anything to the contrary notwithstanding, the existence of any order
of a court of competent jurisdiction enjoining the collection of such
taxes by the procedures provided in this Charter or the existence
of a lien or liens against any premises subject to tax, which lien
or liens have priority to the lien of the state and county tax uncollected
by the City Chamberlain, at the expiration of the period for the collection
of such tax shall operate to relieve the City Chamberlain and the
City of Oneida from any liability for the payment to the County Treasurer
of the uncollected tax assessed against such premises. The fact of
the existence of such prior lien or liens shall be certified by the
City Chamberlain to the County Treasurer at the time prescribed for
the settlement of the taxes not so collected. The County Treasurer
shall thereupon credit the City Chamberlain with the amount of such
uncollected tax. Upon the final settlement with the County Treasurer,
the City Chamberlain may pay from the general fund of the City the
amount of the uncollected state and county taxes in his hands for
collection and thereupon such taxes shall belong to the City of Oneida.
At the time of the delivering to him of the assessment roll and tax
warrants, the City Chamberlain shall receipt for the same and shall
then be charged with the whole amount which he is thereby authorized
to collect. He shall not be authorized to credit himself with any
amount as unpaid on any warrant until he shall make and file with
the City Clerk an affidavit stating the amount paid and setting forth
the reason in each case why such tax or assessment is or has not been
collected. The Common Council may thereupon order and authorize said
City Chamberlain to credit himself with the whole or any part of said
tax or assessment unpaid, and the City Chamberlain shall be credited
only with such amount as the Common Council shall so order. Upon reporting
to the Common Council, the City Chamberlain must show that he has
duly settled with one County Treasurer for state and county funds.
The Common Council may, at its discretion, release, discharge,
remit or commute any portion of the taxes assessed or levied against
any person or property for any error, irregularity or omission in
the levying of said taxes or in any of the proceedings relating to
the same. In case any assessment shall remain unpaid on account of
any assessment authorized by this Charter or the laws in force when
such tax was levied, or in case of error in the description of lands
or in the description of the owner or occupants, the Common Council
may, in its discretion or upon the application of any person interested,
proceed to correct such irregularity, omission or error or cancel,
remit or commute such tax or cause the amount so unpaid to be reassessed
on the property, the assessment against which remains unpaid, or upon
the owner or occupant thereof, and the Common Council is hereby authorized
and empowered to make such reassessment upon giving 10 days' personal
notice thereof to the owner, agent or occupant of the property against
which the amount remains so unpaid. The Common Council may direct
the City Chamberlain to correct any irregularity, omission or error,
and such reassessment or correction shall have the same effect as
if the assessment had been properly made. But the Common Council shall
not alter any valuation made by the Assessor. Any omission to comply
with the provisions of this Charter in making an assessment or levying
a tax or creating a lien shall not render such assessment or the tax
levied thereunder or the assessment made or lien created thereby void,
but shall be treated as an irregularity merely, and it shall be the
duty of any and all courts, in case it shall appear that such irregularity
exists, to direct the same to be corrected or amended or the omission
supplied, if possible. In case any tax or assessment shall be void
or have failed for want of jurisdiction or for any irregularity, mistake
or inadvertence in levying or assessing the same, the Common Council
shall have the power, and it shall be its duty, to cause the same
to be reassessed in a proper manner. Any sum paid thereon shall be
credited upon the tax so reassessed, and if the sum paid shall exceed
the amount so reassessed, the excess shall be refunded to the person
entitled thereto.
[Amended by L.L. No. 3-1974]
The Assessor shall have the power and be charged with the duty
to carry out the purpose and intent of Economic Development Law, § 485
of the Real Property Tax Law and other applicable laws of the state
to grant to business facility owners or operators exemption from taxes
and special ad valorem levies to the extent provided in the aforesaid
mentioned New York State laws. [Amended 12-19-2000 by L.L. No.
6-2000]
The Assessor shall determine the assessed value of the exemption
pursuant to such state laws and shall grant as an exemption of 100%
thereof for the first six years; 80% thereof for the seventh year;
60% thereof for the eighth year; 40% thereof for the ninth year; and
20% thereof for the 10th year, for a maximum of 10 years for each
eligible business facility.
