[Enacted by Local Law No. 1-1933 (June 5, 1933); amended by Local Law No. 1-1974 (June 4, 1974); Local Law No. 3-1985 (April 16, 1985); Local Law No. 2-2017 (October 18, 2017).]
On or before the 10th day of November of each year, the City Manager shall prepare and submit to the Council a budget estimate presenting a financial plan for conducting the affairs of the city for the following fiscal year. The City Manager shall also prepare and submit to the City Council a summary of his budget estimate. The budget estimate shall include the following information:
(1) 
Detailed estimates of the expenses of conducting each department and office of the city for the ensuing fiscal year. The classification of the estimate for the main divisions of all departments shall be as nearly uniform as possible.
(2) 
Expenditures for corresponding items for the two preceding fiscal years with reasons for increases and decreases recommended.
(3) 
The amount of the total and net debt of the city, together with a schedule of maturities of bond issues.
(4) 
A statement of the amounts to be appropriated for interest on the city debt and for paying off any bonds maturing during the ensuing year.
(5) 
An itemization of all anticipated income of the city from sources other than taxes and bond issues, with a comparative statement of the amounts received by the city from each of the same or similar sources for the two preceding fiscal years.
(6) 
A schedule of positions and salaries showing increases or decreases in the number of positions and rates of pay.
(7) 
An estimate of all unexpended balances which shall remain to the credit of the various departments through the end of the current fiscal year.
(8) 
Such other information as the Manager may think desirable or as may be required by the Council.
(9) 
The sums apportioned by the Board of Legislators of Westchester County to be levied on the city for state and county purposes; except that if such statement has not been received from the Board of Legislators by the 10th of November, then the said budget estimate shall be submitted to the Council with an estimate of such sums to be levied for state and county purposes.
[1]
Editor's Note: Another Section 109 is set forth in Art. X.
[Enacted by Local Law No. 1-1933 (June 5, 1933); amended by Local Law No. 1-1953 (July 20, 1953); Local Law No. 4-1964 (November 19, 1964); Local Law No. 1-1974 (June 4, 1974); Local Law No. 3-1985 (April 16, 1985); Local Law No. 2-2017 (October 18, 2017).]
Upon receipt of the Manager's budget estimate and his summary of the budget estimate, the Council shall consider the same and, after due publication of the summary, give a public hearing to all persons wishing to be heard in reference thereto. Such publication shall be made by printing the said summary, together with a notice that copies of the budget estimate will be available to the public at the office of the Clerk, at least once in the official newspaper not less than 20 days before the public hearing. The budget shall be posted on the City's website for public access and by printing in addition thereto 100 copies for free public distribution by the City Clerk. The resolution fixing the date, time and place of the public hearing may be adopted before the City Manager submits the budget estimate to the Council, but the date so fixed in such resolution shall be not less than 20 days from the date of the publication of the summary of the budget estimate in the official newspaper. The Council may increase, decrease or reject any items contained in the budget estimate except items relating to indebtedness, judgments and estimated revenues.
If the statement from the Board of Supervisors of Westchester County of the sums apportioned by it to be levied on the city for state and county taxes shall have been received before the adoption of the budget, such sums apportioned shall be added unchanged to the budget estimate, otherwise the budget as adopted shall be passed as to state and county taxes on the City Manager's estimate.
Not less than one week after the public hearing, the Council shall adopt the budget estimate as submitted or amended, which shall then become the annual budget, and shall at the same time appropriate the amounts set forth in the budget as adopted and for the purposes stated therein.
[1]
Editor's Note: Another Section 110 is set forth in Art. X.
[Added by L.L. No. 4-2001 (May 15, 2001).[1]]
A. 
Where real property is income-producing property, the owner shall be required to submit annually to the Assessor not later than the first day of March a statement of all income derived from and all expenses attributable to the operation of such property as follows:
(1) 
Where the owner's books and records reflecting the operation of the property are maintained on a calendar-year basis, the statement shall be for the calendar year preceding the date the statement is filed.
(2) 
Where the owner's books and records reflecting the operation of the property are maintained on a fiscal-year basis for federal income tax purposes, the statement shall be for the latest fiscal year.
(3) 
Notwithstanding the provision of Paragraphs one and two of this subdivision, where the owner of the property has not operated the property and is without knowledge of the income and expenses of the operation of the property for a consecutive twelve-month period concluded as of the first day of February preceding the date the statement is filed, then the statement shall be for the period of ownership.
(4) 
The Assessor may for good cause shown extend the time for filing an income and expense statement by a period not to exceed 30 days.
B. 
Such statements shall contain the following declaration: "I certify that all information contained in this statement is true and correct to the best of my knowledge and belief. I understand that the willful making of any false statement of material fact herein will subject me to the provisions of law relevant to the making and filing of false instruments and will render this statement null and void."
C. 
(1) 
In the event that an owner of income-producing property fails to file an income and expense statement within the time prescribed in Subdivision A of this section (determined with regard to any extension of time for filing), such owner shall be subject to a penalty equal to five (5%) percent of the assessed value of such income-producing property determined for the current fiscal year. If, in the year immediately following the year in which an owner fails to file, the owner again fails to file an income and expense statement within the time prescribed in Subdivision A of this section (determined with regard to any extension of time for filing), such owner shall be subject to an additional penalty equal to 5% of the assessed value of such property determined for the current fiscal year. Such owner shall also be subject to a penalty equal to 5% of such assessed value in any year immediately succeeding a year in which a penalty of 5% has been imposed, if in such succeeding year the owner fails to file an income and expense statement within the time prescribed in Subdivision A of this section (determined with regard to any extension of time for filing).
Penalties shall be billed and mailed to the owner by certified mail, return receipt requested, and, if such bill remains unpaid on the expiration of 60 days following the mailing of such bill, such penalty shall become a lien upon the property and shall be added to and collected with the city property tax levy for the property, and shall bear interest and be enforced as provided by law for other city taxes.
(2) 
The Board of Assessment Review shall deny a hearing on any objection to the assessment of property for which an income and expense statement is required and has not been timely filed.
(3) 
Where an income and expense statement required under the provisions of this section has not been timely filed, the Assessor may compel by subpoena the production of the books and records of the owner relevant to the income and expenses of the property, and may also make application to any court of competent jurisdiction for an order compelling the owner to furnish the required income and expense statement. In the event of such order, the Assessor shall be entitled to recover costs, including attorney fees.
D. 
As used in this section, the term "income-producing property" means property owned for the purpose of securing an income from the property itself, but shall not include residential property containing three or fewer dwelling units or property classified in Class One as defined in Article 18 of the Real Property Tax Law.
E. 
Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Assessor, any officer or employee of the city, or any member of the Board of Assessment Review, any person engaged or retained by the city, or any member of the Board of Assessment Review on an independent contract basis, or any person, who, pursuant to this section, is permitted to inspect any income and expense statement or to whom a copy, an abstract or a portion of any such statement is furnished, to divulge or make known in any manner the amount of income and/or expense or any particulars set forth or disclosed in any such statement required under this section. The officers charged with the custody of such statements shall not be required to produce any income and expense statement or evidence of any contained in them in any action or proceeding in any court, except on behalf of the city, the Assessor and/or the Board of Assessment Review. Nothing herein shall be construed to prohibit the delivery to an owner or his or her duly authorized representative of a certified copy of any statement filed by such owner pursuant to this section or to prohibit particular statements and the items thereof, or the inspection by the legal representatives of the city and Board of Assessment Review of the statement of any owner who shall bring an action to correct the assessment. Any violation of the provisions of this subdivision shall be punished by a fine not exceeding one thousand dollars ($1,000) or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be an officer or employee of the Finance Department or the Board of Assessment Review, the offender shall be dismissed from office.
[1]
Editor's Note: This local law was subject to permissive referendum and became effective 6-29-2001.
[Enacted by Local Law No. 1-1933 (June 5, 1933).]
After the beginning of the fiscal year, if the annual budget has not yet been adopted, the Council, upon the written recommendation of the City Manager, may make appropriations for current department expenses, chargeable to the appropriations of the year when passed, sufficient to cover the necessary expenses of the various departments until the annual budget is in effect. The aggregate of any such preliminary appropriations shall not be more than 1/3 of the total of the appropriations proposed for the year in the draft of the annual budget estimate submitted to the Council by the City Manager.
[Amended by L.L. No. 2-1995 (January 17, 1995).]
Not later than the next meeting of the Council following the meeting at which the annual budget is adopted and annual appropriation made, the Director of Finance shall report in writing to the Council the rate of tax levy required to produce an amount on income which, together with the estimated income from other sources, will equal the appropriation made by the Council. Upon receipt of the report of the Director of Finance, the Council shall by ordinance levy taxes at the rate specified in such report and shall direct the Director of Finance to apportion, and the Director shall apportion, the said taxes against the respective assessments as the same are set forth in the annual assessment roll. The amount of all taxes so embraced in such roll, as apportioned, shall be and become the first lien upon the property as of the first day of January of the fiscal year for which levied and shall remain a lien until paid. The City Clerk shall thereupon deliver the rolls to the Treasurer, with a warrant annexed thereto, signed by a majority of the members of the Council, commanding the Treasurer to collect the amount of said taxes.