City of Saratoga Springs, NY TITLE 11 Tax Districts; Bonding Limits; Contracts; Assessments, Taxes, and User Fees; Reserve Funds

11.1 Tax Districts.

The City shall consist of three separate tax districts designated as the City Tax District, the Inside Tax District, and the Outside Tax District.

11.1.1 City Tax District. The City Tax District shall consist of all territory within the boundaries of the City as they may exist at any given time.

11.1.2 Inside Tax District. The Inside Tax District shall consist of that portion of the City within the boundaries of the Village of Saratoga Springs as they existed in 1915, together with such other territory outside said village boundaries that may in the past have been added by law to the Inside Tax District or that may hereafter be added by law to the Inside Tax District.

The territory now comprising the Inside Tax District shall comprise all of the land designated Inside Tax District as it exists at adoption of this Charter and any territory hereinafter duly designated by the City to become part thereof. The description of the Inside Tax District shall be set forth in the Administrative Code of the City.

11.1.3 Outside Tax District. The Outside Tax District shall consist of all land within the City Tax District that is not included in Inside Tax District boundaries.

11.1.4 Revision of tax districts. The City shall have the power to adopt local laws to modify the boundaries of the Inside Tax District and the Outside Tax District to include in the Inside Tax District described portions of the Outside Tax District. Each shall be contiguous with the then-existing Inside Tax District.

11.2 Limitation on Amount of Local Indebtedness Which May be Contracted.

[Amended 8-1-2006 by L.L. No. 4-2006]

The limitation on the amount of indebtedness which may be contracted by the City for any purpose or in any manner, including existing indebtedness, shall be determined pursuant to § 104.00 of the New York State Local Finance Law, except that such limitation shall not exceed 2% of the City's average full valuation.

11.3 Limitations on amount to be raised by real estate taxes.

Notwithstanding the provisions of the New York State Constitution, Article VIII, § 10, the amount to be raised by tax on real estate in any fiscal year, in addition to providing for the interest on and the principal of all indebtedness, shall not exceed an amount equal to 1% of the average full valuation of taxable real estate in the City, reduced by the amount to be raised by tax on real estate in such year for payment of interest on and redemption of certificates or other evidence of indebtedness described in Subdivisions A and D of § 5 of Article VIII of the New York State Constitution, or renewals thereof.

In all other respects, the provisions of the New York State Constitution, Article VIII, § 10, including the definition of "average full valuation," shall remain in full force and effect.

This law shall specifically exclude special assessment for specific purposes.

11.4 Apportionment of taxes.

11.4.1 Inside Tax District apportionment. Except as herein provided, the Inside Tax District shall pay the expense, excluding administrative expense, of construction and maintenance of highways, public works, lands, buildings (except City Hall), lighting, fire and police protection, charity and health therein, and the expense of the waterworks, water carriers, sewers, and sewage disposal plant extending into the Outside Tax District.

11.4.2 Outside Tax District apportionment. Except as herein provided, the Outside Tax District shall pay the expense, excluding administrative expense, of construction and maintenance of highways (except bridges having a span of five feet or more), charity, health, and schools therein.

11.4.3 City Tax District apportionment. Except as herein provided, the City Tax District shall pay the expense, excluding administrative expense, of construction and maintenance of bridges in the Outside Tax District having a span of five feet or more, machinery and tolls for use in the Outside Tax District or removal of obstructions caused by snow, and of City Hall and all other City expenses not otherwise provided for.

11.4.4 Administrative expense. The administrative expenses of the City shall be apportioned by the Council on the several tax districts according to benefits received therefrom as the Council may from time to time determine, after publication of notice of hearing and a hearing thereon. When made, apportionment shall be the basis for subsequent levies until changed after a new hearing.

11.4.5 Additional provisions. Notwithstanding any other provisions of this section or any other special act or local law, 1/2 the cost of street improvements shall be paid by the City Tax District, and 1/2 shall be paid by the Inside Tax District.

One-half the cost of items associated with highways and highway miscellaneous shall be paid by the City Tax District, and 1/2 shall be paid by the Outside Tax District.

Notwithstanding other provision of this section or other special act, ordinance, or local law, 3/4 the cost of fire and police protection shall be paid by the City Tax District.

11.5 Water and sewer rates.

For water and sewer usage, the Council shall each year establish water and sewer rates, within the territory serviced by the waterworks and the sewer district, on properties therein, whether occupied or vacant, based on the amount of metered water used or usage as estimated or by other applicable charges.

The Council shall establish water and sewer rates in accordance with ordinances adopted under the laws of the State of New York made and provided. Payment of water and sewer charges shall be in accordance with ordinances adopted under the laws of the State of New York made and provided. The City may, within its discretion and from time to time, enact ordinances, regulations, and rules to establish water and sewer rates and other related charges and to set forth regulations, ordinances, rules, and obligations concerning water and sewer use.

All water and sewer rates and related charges for water and sewer shall be the personal obligation of the landowner and/or buildings and the user thereof for charges related thereto. The land and/or buildings that receive water and sewer and that benefit therefrom shall be subject to a lien for any unpaid water and sewer bills and related charges. The Commissioner of Finance shall establish this lien by preparing a statement, on or before December 1 each year, of all unpaid water and sewer and other related charges for that year. The Commissioner of Finance shall cause a notice of the amount of this lien to be sent to the person in whose name the property is listed and that benefited from the water and sewer. The Commissioner of Finance shall send such notice to the address listed. Delinquent sewer and water charges and related charges not paid by December 31 shall be levied as part of general real property tax collection; it shall be a lien and obligation thereon in the same manner and same force and effect as the general real property tax lien.

11.6 Contracts.

No contract for public work exceeding $20,000 and no purchase contract exceeding $10,000 shall be made, except as hereinafter provided, without a published notice inviting bids according to plans and specifications prepared by the department having the matter in charge and on file in the office of the Commissioner of Accounts.

All such contracts shall be let to the lowest responsible bidder who complies with specifications and furnishes satisfactory performance bonds.

The Council may waive this section by a 4/5 vote.

11.7 Reserve Fund for recreational development.

11.7.1 Establishment of fund. The City shall have the power, by resolution duly adopted by the Council, to establish a reserve fund for recreational development to spend exclusively for neighborhood parks, playgrounds, and/or recreational purposes, including acquisition of land.

11.7.2 Payments into fund. There may be paid into such fund amounts that may be received from payments to the City for purposes specified in 11.7.1, hereof from approval of plats as provided for in Article 3 of General City Law.

11.7.3 Deposit of monies. The monies in such fund shall be deposited in one or more banks or trust companies designated, in the manner provided by law, as depositories of the fund of the City. The Council or Commissioner of Finance may invest the monies in such fund in obligations specified in the General Municipal Law. Any interest earned or capital gain realized on money so deposited or invested shall accrue to and become part of such fund.

11.7.4 Expenditures. All expenditures from this fund shall be solely for the purpose of neighborhood parks, playgrounds and/or recreational purposes, including acquisition of land, and shall require Council resolution before any funds are removed therefrom.

11.7.5 Transfers. If after establishment of this fund the City determines such fund is no longer needed, monies remaining in it may be transferred to another reserve fund of the City authorized by General Municipal Law that is comprised of monies raised on the same tax base as the monies in this reserve fund. Prior to discontinuance of this fund, the Finance Commissioner and City Attorney shall certify to the Council the amount that may be necessary to retain in such fund to satisfy all liabilities incurred or accrued against the City; such sum shall be retained in the fund for payment of such amounts or until later certified that such funds are no longer needed.