[HISTORY: Adopted by the Board of Trustees of the Village
of Castleton-on-Hudson as indicated in article histories. Amendments
noted where applicable.]
[Adopted 5-13-1968 by L.L. No. 1-1968]
Pursuant to the authority granted by § 5-530 of the
Village Law of the State of New York, a tax equal to 1% of its gross
income from and after the first day of June 1968 is hereby imposed
upon every utility doing business in the Village of Castleton-on-Hudson,
New York, which is subject to the supervision of the State Department
of Public Service, which has a gross income for 12 months ending May
31 in excess of $500, except motor carriers of brokers subject to
such supervision under § 240 et seq. of the Transportation
Law, and a tax equal to 1% of its gross operating income from and
after the first day of June 1968 is hereby imposed upon every other
utility doing business in the Village of Castleton-on-Hudson, New
York, which has a gross operating income for the 12 months ending
May 31 in excess of $500, which taxes shall have application only
within the territorial limits of the Village of Castleton-on-Hudson,
New York, and shall be in addition to any and all other taxes and
fees imposed by any other provision of law. Such taxes shall not be
imposed on any transaction originating or consummated outside of the
territorial limits of the Village of Castleton-on-Hudson, New York,
notwithstanding that some act be necessarily performed with respect
to such transaction within such limits.
The terms used in this article shall be defined as provided
in § 186-a of the Tax Law and Subdivision 4 of § 5-530
of Village Law.
Every utility subject to tax under this article shall keep such
records of its business and in such form as the Village Treasurer
may require or as the Village Board may require, and such records
shall be preserved for a period of three years, except that the Village
Treasurer or the Village Board may consent to their destruction within
that period or may require that they be kept longer.
Every utility subject to tax hereunder shall file annually on
or before the 25th day of February a return for the 12 calendar months
ending the 31st day of December or on or before the 25th day of March
a return for the 12 calendar months preceding such return date of
any portion thereof for which the tax imposed hereby is effective;
provided, however, that in lieu of the annual return required by the
foregoing provisions, any utility may file quarterly on or before
September 25, December 25, March 25 and June 25 a return for the three
calendar months preceding each such return date, and in the case of
the first such return, for all preceding calendar months during which
the tax imposed hereby was effective. Every return shall state the
gross income or gross operating income for the period covered thereby.
Returns shall be filed with the Village Treasurer on a form to be
furnished by him for such purpose and shall contain such other date,
information or matter as he may require to be included therein. The
Village Treasurer, in order to ensure payment of the tax imposed,
may require at any time a further or supplemental return, which shall
contain any data that may be specified by him, and he may require
any utility doing business in the Village of Castleton-on-Hudson,
New York, to file an annual return, which shall contain any data specified
by him, regardless of whether the utility is subject to tax under
this article. Every return shall have annexed thereto an affidavit
of the head of the utility making the same, or of the owner or of
a copartner thereof, or of a principal officer of the corporation,
if such business is conducted by a corporation, to the effect that
the statements contained therein are true.
At the time of filing a return as required by this article,
each utility shall pay to the Village of Castleton-on-Hudson the tax
imposed by this article for the period covered by such return. Such
tax shall be due and payable at the time of filing the return or,
if a return is not filed when due, on the last day on which the return
is required to be filed.
A. In case any return filed pursuant to this article shall be insufficient
or unsatisfactory to the Village Treasurer, and if a corrected or
sufficient return is not filed within 20 days after the same is required
by notice from him, or if no return is made for any period, the Village
Treasurer shall determine the amount of tax due from such information
as he is able to obtain and, if necessary, may estimate the tax on
the basis of external indices or otherwise. He shall give notice of
such determination to the person liable for such tax. Such determination
shall finally and irrevocably fix such tax, unless the person against
whom it is assessed shall, within 30 days after the giving of notice
of such determination, apply to the Village Treasurer for a hearing,
or unless the Village Treasurer of his own motion shall reduce the
same. After such hearing, the Village Treasurer shall give notice
of his decision to the person liable for the tax. Such decision may
be reviewed by a proceeding under Article 78 of the Civil Practice
Law and Rules of the State of New York if application therefor is
made within 90 days after the giving of notice of such decision. An
order to review such decision shall not be granted unless the amount
of any tax sought to be reviewed, with interest and penalties thereon,
if any, shall be first deposited with the Village Treasurer and an
undertaking filed with him in such amount and with such sureties as
a justice of the Supreme Court shall approve, to the effect that,
if such proceeding be dismissed or the tax confirmed, the applicant
will pay all costs and charges which may accrue in the prosecution
of such proceeding or, at the option of the application, such undertaking
may be in a sum sufficient to cover the tax, interest, penalties,
costs and charges aforesaid, in which event the applicant shall not
be required to pay such tax, interest and penalties as a condition
precedent to the granting of such order.
B. Except in the case of willfully false or fraudulent return with intent
to evade the tax, no assessment of additional tax shall be made after
the expiration of more than three years from the date of the filing
of a return; provided, however, that where no return has been filed
as required by this article, the tax may be assessed at any time.
Any notice authorized or required under the provisions of this
article may be given by mailing the same to the persons for whom it
is intended, in a postpaid envelope, addressed to such person at the
address given by him in the last return filed by him under this article
or, if no return has been filed, then to such address as may be obtainable.
The mailing of such notice shall be presumptive evidence of the receipt
of the same by the person to whom addressed. Any period of time which
is determined according to the provisions of this article by the giving
of notice, shall commence to run from the date of mailing of such
notice.
Any person failing to file a return or corrected return or to
pay any tax or any portion thereof within the time required by this
article shall be subject to a penalty of 5% of the amount of tax due,
plus 1% of such tax for each month of delay or fraction thereof, excepting
the first month, after such return was required to be filed or such
tax became due, but the Village Treasurer, for cause shown, may extend
the time for filing any return and, if satisfied that the delay was
excusable, may remit all or any portion of the penalty fixed by the
foregoing provisions of this section.
If, within one year from the payment of any tax or penalty,
the payer thereof shall make application for a refund thereof and
the Village Treasurer or the court shall determine that such tax or
penalty or any portion thereof was erroneously or illegally collected,
the Village Treasurer shall refund the amount so determined. For like
cause and within the same period, a refund may be so made on the initiative
of the Village Treasurer. However, no refund shall be made of a tax
or penalty paid pursuant to a determination of the Village Treasurer
as hereinbefore provided unless the Village Treasurer, after a hearing
as hereinbefore provided or of his own motion, shall have reduced
the tax or penalty or if it shall have been established in a proceeding
under Article 78 of the Civil Practice Law and Rules of the State
of New York that such determination was erroneous or illegal. All
refunds shall be made out of moneys collected under this article.
An application for a refund, made as hereinbefore provided, shall
be deemed an application for the revision of any tax or penalty complained
of and the Village Treasurer may receive additional evidence with
respect thereto. After making his determination, the Village Treasurer
shall give notice thereof to the person interested, and he shall be
entitled to an order to review such determination under said Article
78 of the Civil Practice Law and Rules of the State of New York, subject
to the provision hereinbefore contained relating to the granting of
such an order.
The tax imposed by this article shall be charged against and
be paid by the utility and may be added as a separate item to bills
rendered by the utility to customers or others but shall constitute
a part of the operating costs of such utility.
Whenever any person shall fail to pay any tax or penalty imposed
by this article, the Village Attorney shall, upon the request of the
Village Board, bring an action to enforce payment of the same. The
proceeds of any judgment obtained in any such action shall be paid
to the Village Treasurer. Each such tax and penalty shall be a lien
upon the property of the person liable to pay the same, in the same
manner and to the same extent that the tax and penalty imposed by
§ 186-a of the Tax Law is made a lien.
In the administration of this article, the Village Treasurer
shall have power to make such reasonable rules and regulations, not
inconsistent with law, as may be necessary for the exercise of his
powers and the performance of his duties, and to prescribe the form
of blanks, reports and other records relating to the administration
and enforcement of the tax, to take testimony and proofs, under oath,
with reference to any matter within the line of his official duty
under this article, and to subpoena and require the attendance of
witnesses and the production of books, papers and documents.
A. Except in accordance with proper judicial order or as otherwise provided
by law, it shall be unlawful for the Village Treasurer, or any agent,
Clerk or employee of the Village of Castleton-on-Hudson, New York,
to divulge or make known in any manner the amount of gross income
or gross operating income or any particulars set forth or disclosed
in any return under this article. The officer charged with the custody
of such returns shall not be required to produce any of them or evidence
of anything contained in them in any action or proceeding in any court,
except on behalf of the Village of Castleton-on-Hudson, New York,
in an action or proceeding under the provisions of this article or
on behalf of the State Tax Commission in an action or proceeding under
the provisions of the Tax Law of the State of New York, or on behalf
of any party to any action or proceeding under the provisions of this
article when the returns or facts shown thereby are directly involved
in such action or proceeding, in either of which events the court
may require the production of, and may admit in evidence, so much
of said returns or of the facts shown thereby, as are pertinent to
the action or proceeding, and no more. Nothing herein shall be construed
to prohibit the delivery to a person, or his duly authorized representative,
of a copy of any return filed by him, nor to prohibit the publication
of statistics so classified as to prevent the identification of particular
returns and the items thereof, or the publication of delinquent lists
showing the names of persons who have failed to pay their taxes at
the time and in the manner provided for by this article together with
any relevant information which in the opinion of the Village Treasurer
may assist in the collection of such delinquent taxes; or the inspection
by the Village Attorney or other legal representative of the Village
of Castleton-on-Hudson, New York, of the return of any person who
shall bring action to set aside or review the tax based thereof, or
against whom an action has been instituted in accordance with the
provisions of this article.
B. Any offense against the foregoing secrecy provisions shall be punishable
by a fine not exceeding $1,000 or by imprisonment not exceeding one
year, or both, and if the offender be an officer, agent, Clerk or
employee of the Village of Castleton-on-Hudson, New York, he shall
be dismissed from office and shall be incapable of holding any office
or employment for the Village of Castleton-on-Hudson, New York, for
a period of five years thereafter.
C. Notwithstanding any provisions of this article, the Village Treasurer
may exchange with the chief fiscal officer of any city or any other
Village in the State of New York information contained in returns
filed under this article, provided that such city or other Village
grants similar privileges to the Village of Castleton-on-Hudson, New
York, and provided that such information is to be used for tax purposes
only, and the Village Treasurer shall, upon request, furnish the state
tax commission with any information contained in such returns.
All taxes and penalties received by the Village Treasurer under
this article shall be paid into the treasury of the Village of Castleton-on-Hudson,
New York, and shall be credited to and deposited in the general fund
of the Village.
[Adopted 8-11-1997 by L.L. No. 4-1997]
The New York State Legislature has heretofore amended the Real
Property Tax Law in relation to veterans exemptions by Chapter 410,
Section 1, of the Laws of 1994.
The provision of Real Property Tax Law § 458, Subdivision
5(a), as amended, relative to veterans exemption, shall apply to real
property taxes levied by the Village of Castleton-on-Hudson.
A. Notwithstanding the limitation on the amount of exemption prescribed
in Real Property Tax Law § 458, Subdivision 1 or 2, if the
total assessed value of the real property for which such exemption
has been granted increases or decreases as the result of a revaluation
or update of assessments, and a material change in level of assessment
as provided in the Real Property Tax Law is certified for the assessment
roll pursuant to the rules of the Commissioner, the Assessor shall
increase or decrease the amount of such exemption by multiplying the
amount of such exemption by such change in level of assessment. If
the Assessor receives the certification after the completion, verification
and filing of the final assessment roll, the Assessor shall certify
the amount of exemption as recomputed pursuant to this subsection
and such local Assessor is hereby directed and authorized to enter
the recomputed exemption on the roll.
B. Owners of property who previously received an exemption pursuant
to § 458 of the Real Property Tax Law, but opted instead
to receive exemption pursuant to § 458-a of the Real Property
Tax Law may, within one year from the adoption of this article, make
application to again receive an exemption pursuant to § 458.
The Assessor shall recompute all exemptions granted pursuant to this
section by multiplying the amount of each such exemption by the cumulative
change in level of assessment certified by the Commissioner measured
from the assessment roll immediately preceding the assessment roll
on which exemptions were first granted pursuant to § 458-a;
provided, however, that if an exemption pursuant to this section was
initially granted to a parcel on a later assessment roll, the cumulative
change in level factor to be used in recomputing the exemption shall
be measured from the assessment roll immediately preceding the assessment
roll on which that exemption was initially granted. No refunds or
retroactive entitlements shall be granted.
C. Such adjustments shall be made by the Assessor in the manner provided in § 458, Subdivision 1(3), of the Real Property Tax Law, and, except as provided in §
181-17B herein, no application need be filed by or on behalf of any owner of any eligible property.
This article shall be applied to an assessment roll prepared
on the basis of a taxable status date occurring on or after August
1, 1997.
[Added 3-9-1998 by L.L. No. 2-1998]
The Code of the Village of Castleton-on-Hudson is hereby amended
to adopt the default limits as set by New York State for the alternative
veterans exemption. Therefore, any portion of a prior local law inconsistent
with the New York State limits is hereby withdrawn.
[Added 3-8-1999 by L.L. No. 2-1999]
Pursuant to § 458, Subdivision 5(d)(ii), of the Real
Property Tax Law, the Village grants to all eligible veterans a recompute
exemption.