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City of Rochester, NY
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2024-06-18
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Charter
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Chapter C Charter of the City of Rochester
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Article VI DEPARTMENT OF FINANCE
Charter
Ch C
Charter of the City of Rochester
Ch C Art VI
DEPARTMENT OF FINANCE
Ch C Art VI Pt A
In General; Officers
§ 6-1
Department of Finance.
§ 6-2
Director of Finance.
§ 6-3
Bureau of Treasury.
§ 6-4
Bureau of Accounting.
§ 6-5
Internal Auditor. (Reserved)
§ 6-5
Internal Auditor. (Reserved)
§ 6-6
Bureau of Parking.
§ 6-7
Bureau of Purchasing.
Ch C Art VI Pt B
Financial Provisions Generally
§ 6-11
Accounting procedure.
§ 6-12
Examination of books. (Reserved)
§ 6-13
Transfer of appropriations.
§ 6-14
Appropriation of excess revenue.
§ 6-15
Expenditures pursuant to appropriations or authorizations.
§ 6-16
Expenditures in excess of appropriations prohibited.
§ 6-17
Accounts for items of appropriations and authorizations.
§ 6-18
Examination by Director of Accounting.
§ 6-19
Approval of contracts.
§ 6-20
Money deemed available.
§ 6-21
Obligations, when void.
§ 6-22
Deposits and accounts.
§ 6-23
Financial reports.
§ 6-24
Special and independent audits.
§ 6-25
Annual appropriations.
§ 6-26
Levy of annual taxes.
§ 6-27
Payment of rents.
§ 6-28
Waiver of liquidated damages.
§ 6-29
Cyber Security Citizens' Notification Policy.
Ch C Art VI Pt C
Purchasing Procedure
§ 6-31
Purchases, transfers and sales. (Reserved)
§ 6-32
Certification by Auditor. (Reserved)
§ 6-33
Competition on purchases and sales.
§ 6-34
Contracts exceeding one year.
§ 6-35
Storerooms. (Reserved)
§ 6-36
Emergency repairs.
Ch C Art VI Pt D
Funds and Revenues
§ 6-41
Local improvement fund.
§ 6-42
Retirement Reserve Fund.
§ 6-43
Emergency fluids.
§ 6-44
Waterworks Reserve Fund. (Reserved)
§ 6-45
Management of Police and Fire Pension Funds and sinking funds.
§ 6-46
Custodian of pension funds.
§ 6-47
Appraisal of pension funds. (Reserved)
§ 6-48
Sinking funds.
§ 6-49
Publicity Fund. (Reserved)
§ 6-50
Capital Fund.
§ 6-61
Water Enterprise Fund.
§ 6-62
Market Enterprise Fund.
§ 6-63
Utility revenues.
§ 6-64
Cemetery Enterprise Fund.
§ 6-65
Port of Rochester Enterprise Fund.
Ch C Art VI Pt E
Assessment and Taxation
§ 6-71
Bureau of Assessment.
§ 6-71.1
Tax exemption for eligible business facilities certified by Job Incentive Board.
§ 6-71.2
Increase in amount of veterans exemption for real property purchased with eligible funds.
§ 6-71.3
Residential improvement exemption.
§ 6-71.4
Economic Development Zone exemption.
§ 6-71.5
Alternative veterans exemption.
§ 6-71.6
Historic property tax exemption.
§ 6-71.7
Residential-Commercial Urban Exemption Program.
§ 6-71.8
Tax exemption for Cold War veterans.
§ 6-71.9
Tax exemption for persons with disabilities and limited incomes.
§ 6-72
Scientific assessment system.
§ 6-73
Maps of subdivisions of lands to be filed with Assessors.
§ 6-74
Copies of schedules in state tax reports to be filed with Assessor.
§ 6-74.1
Income and expense information.
§ 6-75
Effect of assessment.
§ 6-76
All lands liable to local assessment except cemeteries.
§ 6-77
Taxes and assessments validated.
§ 6-78
Lien of taxes and assessments.
§ 6-79
Power to reduce, cancel or remit taxes or assessments.
§ 6-80
Correction of errors in taxes and assessments and reassessment of the same.
§ 6-81
State lands.
Ch C Art VI Pt F
Assessment and Tax Rolls
§ 6-91
Annual assessment and tax rolls.
§ 6-92
Departmental charges.
§ 6-93
Unpaid assessments to be inserted in tax rolls. (Reserved)
§ 6-93
Late payment charges.
§ 6-94
Adding amounts to taxes.
§ 6-95
Insertion of taxes in annual tax rolls and delivery of same to Treasurer.
§ 6-96
Partition of tax roll: homestead and nonhomestead base proportions.
§ 6-101
Tentative annual county assessment rolls of City properties.
§ 6-102
Completion of annual county assessment rolls of City properties.
§ 6-103
Taxable status of real property.
Ch C Art VI Pt G
Tax and Assessment Collection
§ 6-111
Collection of taxes by City Treasurer.
§ 6-112
Items added to annual tax to be collected as a part thereof.
§ 6-113
Rates of interest on taxes. (Reserved)
§ 6-114
Time assessments become due and interest thereon. (Reserved)
§ 6-115
Publication of notices. (Reserved)
§ 6-116
Publication of notice for payment of local assessments. (Reserved)
§ 6-117
Registration of owners of real estate and tax agents.
§ 6-118
Resident owners.
§ 6-119
Appointment of tax agent by nonresident.
§ 6-120
Other proceedings for collection of county taxes.
§ 6-121
Collection from certain fire insurance proceeds.
§ 6-122
(Reserved)
§ 6-123
Sale of delinquent tax liens.
Ch C Art VI Pt H
Review of Local Assessments
§ 6-131
Procedure for the review of the tentative annual City and county assessment rolls. (Reserved)
§ 6-132
Procedure to review local assessments.
§ 6-133
Appeals from orders as to assessments.
§ 6-134
Consolidation of proceedings.
§ 6-135
Assessments not to be otherwise reviewed.
§ 6-136
Actions to recover money paid upon assessments.
Ch C Art VI Pt I
Utilities Gross Income Tax
§ 6-140
Utilities gross income tax.
Ch C Art VI Pt J
Rochester Traffic Violations Agency
§ 6-141
Traffic Violations Agency established.
§ 6-142
Agency officials.
§ 6-143
Agency procedures.
§ 6-144
Judicial Hearing Officers.
§ 6-145
Distribution of funds.
§ 6-146
Applicability of this Part.
§ 6-147
Severability of provisions.
Ch C Art VI Pt K
Energize NY Open C-PACE Financing Program
§ 6-151
Legislative findings, intent and purpose, authority.
§ 6-152
Definitions.
§ 6-153
Establishment of an Energize NY Open C-PACE Financing Program.
§ 6-154
Procedures for eligibility.
§ 6-155
Application criteria.
§ 6-156
Energize NY Finance Agreement.
§ 6-157
Terms and conditions of repayment.
§ 6-158
Levy of Annual Installment Amount and creation of Annual Installment Lien.
§ 6-159
Verification and report.
§ 6-160
Separability.
The Code
Ch 1
General Provisions
Part I: City Government
Ch 2
Assessment, Department of
Ch 3
Assessment Method, Local
Ch 4
Board of Review
Ch 4A
Cable Television
Ch 5
City Clerk
Ch 6
(Reserved)
Ch 7
Continuity of Government
Ch 8
Finance, Department of
Ch 8A
Purchasing and Property Management
Ch 9
Grievance Procedure
Ch 10
Improvements, Municipal and Local
Ch 12
Law, Department of
Ch 13
Mayor and Deputy Mayor
Ch 13A
Municipal Code Violations Bureau
Ch 14
Officers and Employees
Ch 15
Official Seal, Emblems and Celebrations
Ch 16
(Reserved)
Ch 17
(Reserved)
Ch 18
Public Records
Ch 19
Public Safety
Ch 20
Refuse Collection
Ch 21
Real Estate
Ch 22
(Reserved)
Ch 23
Waterworks
Part II: General Ordinances
Ch 27
Alarm Systems and Businesses
Ch 28
Ambulance Service Operator
Ch 29
Amusements and Entertainment
Ch 30
Animals
Ch 31
Animals — Dog Control
Ch 32
Auctions and Auctioneers
Ch 34
Bicycles, Electric Bicycles, Electric Scooters, In-Line Skates and Skateboards
Ch 35
Bill Posting and Advertising
Ch 36
Bingo License Law and Games of Chance
Ch 36A
(Reserved)
Ch 37
Bowling Alleys
Ch 38
(Reserved)
Ch 39
Building Code
Ch 40
Plumbing Licensing Ordinance
Ch 42
(Reserved)
Ch 43
Cemeteries
Ch 43A
Coastal High-Hazard Areas
Ch 44
Conduct, Miscellaneous
Ch 45
(Reserved)
Ch 46
Dance Halls
Ch 47
Dangerous Articles
Ch 47A
Demolition Regulations
Ch 47B
Domestic Partnerships
Ch 48
Environmental Review
Ch 49
Electrical Licensing Ordinance
Ch 50
Elevators, Escalators and Other Conveyances
Ch 51
(Reserved)
Ch 52
Enforcement Procedures
Ch 53
(Reserved)
Ch 54
Fire Prevention Code
Ch 56
Flood Damage Prevention
Ch 57
(Reserved)
Ch 59
Health and Sanitation
Ch 60
Food Trucks, Trailers and Carts
Ch 61
House Numbering
Ch 62
Commercial Travelers, Solicitors and Special Events
Ch 63
Human Rights
Ch 64
Income Tax Refund Anticipation Loans
Ch 65
(Reserved)
Ch 66
Junkyard Operators, Junk Dealers and Scrap Processors
Ch 67
Labor
Ch 67A
(Reserved)
Ch 68
Licenses — Business and Trades
Ch 69
Littering and Smoking
Ch 70
(Reserved)
Ch 71
Miscellaneous Trades
Ch 72
(Reserved)
Ch 74
(Reserved)
Ch 75
Noise
Ch 76
Official Map
Ch 76A
(Reserved)
Ch 77
Oil Burners
Ch 78
(Reserved)
Ch 79
Parks
Ch 80
Pawnbrokers
Ch 81
(Reserved)
Ch 83
(Reserved)
Ch 85
Poulterers
Ch 86
Press Representatives
Ch 87
Private Hospitals, Sanitoria, Nursing Homes and Similar Institutions
Ch 89
Property, Care of
Ch 90
Property Code
Ch 91
Public Market
Ch 92
(Reserved)
Ch 93
Public Emergencies, Restricted Conduct in Time of
Ch 95
Residential Landlord-Tenant Bill of Rights and Responsibilities
Ch 95A
Consumer Protection
Ch 96
Secondhand Dealers
Ch 97
Sewer Use Code
Ch 98
Sexually Oriented Businesses
Ch 99
Shooting Ranges
Ch 100
Smoke and Air Pollution Control
Ch 101
Solid Fuel Dealers
Ch 103
Stationary Engineers and Refrigeration Operators Licensing Ordinance
Ch 104
Streets and Street Encroachments
Ch 104A
(Reserved)
Ch 105
(Reserved)
Ch 106
Telecommunications in the Right-Of-Way
Ch 107
Taxation
Ch 108
Taxicabs
Ch 108A
Towing
Ch 109
Transient Merchants
Ch 111
Vehicle and Traffic
Ch 112
Waterfront Consistency Review Ordinance
Ch 113
Weights and Measures
Ch 115
(Reserved)
Appendix
Ch 127
Parks - Maintenance by County of Monroe
Ch 128
Land Subdivision Regulations
Ch 129
(Reserved)
Ch 130
Comprehensive Plan
Disposition List
Ch DL
Disposition List
Zoning
Ch 120
Zoning
Att AM
Table of Zoning Amendments
Att ZMA
Table of Zoning Map Amendments
Att GL
Guidelines
Att INT
Interpretations
Att PDD
Planned Development Districts
Att SC
Street Classifications
Ch 125
(Reserved)
Ch 126
(Reserved)
Prior Zoning Codes
Ch 120Z
Prior Zoning Codes
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Article VI
DEPARTMENT OF FINANCE
PART A
In General; Officers
chevron_right
§ 6-1
Department of Finance.
chevron_right
§ 6-2
Director of Finance.
chevron_right
§ 6-3
Bureau of Treasury.
chevron_right
§ 6-4
Bureau of Accounting.
chevron_right
§ 6-5
Internal Auditor. (Reserved)
chevron_right
§ 6-5
Internal Auditor. (Reserved)
chevron_right
§ 6-6
Bureau of Parking.
chevron_right
§ 6-7
Bureau of Purchasing.
chevron_right
PART B
Financial Provisions Generally
chevron_right
§ 6-11
Accounting procedure.
chevron_right
§ 6-12
Examination of books. (Reserved)
chevron_right
§ 6-13
Transfer of appropriations.
chevron_right
§ 6-14
Appropriation of excess revenue.
chevron_right
§ 6-15
Expenditures pursuant to appropriations or authorizations.
chevron_right
§ 6-16
Expenditures in excess of appropriations prohibited.
chevron_right
§ 6-17
Accounts for items of appropriations and authorizations.
chevron_right
§ 6-18
Examination by Director of Accounting.
chevron_right
§ 6-19
Approval of contracts.
chevron_right
§ 6-20
Money deemed available.
chevron_right
§ 6-21
Obligations, when void.
chevron_right
§ 6-22
Deposits and accounts.
chevron_right
§ 6-23
Financial reports.
chevron_right
§ 6-24
Special and independent audits.
chevron_right
§ 6-25
Annual appropriations.
chevron_right
§ 6-26
Levy of annual taxes.
chevron_right
§ 6-27
Payment of rents.
chevron_right
§ 6-28
Waiver of liquidated damages.
chevron_right
§ 6-29
Cyber Security Citizens' Notification Policy.
chevron_right
PART C
Purchasing Procedure
chevron_right
§ 6-31
Purchases, transfers and sales. (Reserved)
chevron_right
§ 6-32
Certification by Auditor. (Reserved)
chevron_right
§ 6-33
Competition on purchases and sales.
chevron_right
§ 6-34
Contracts exceeding one year.
chevron_right
§ 6-35
Storerooms. (Reserved)
chevron_right
§ 6-36
Emergency repairs.
chevron_right
PART D
Funds and Revenues
chevron_right
§ 6-41
Local improvement fund.
chevron_right
§ 6-42
Retirement Reserve Fund.
chevron_right
§ 6-43
Emergency fluids.
chevron_right
§ 6-44
Waterworks Reserve Fund. (Reserved)
chevron_right
§ 6-45
Management of Police and Fire Pension Funds and sinking funds.
chevron_right
§ 6-46
Custodian of pension funds.
chevron_right
§ 6-47
Appraisal of pension funds. (Reserved)
chevron_right
§ 6-48
Sinking funds.
chevron_right
§ 6-49
Publicity Fund. (Reserved)
chevron_right
§ 6-50
Capital Fund.
chevron_right
§ 6-61
Water Enterprise Fund.
chevron_right
§ 6-62
Market Enterprise Fund.
chevron_right
§ 6-63
Utility revenues.
chevron_right
§ 6-64
Cemetery Enterprise Fund.
chevron_right
§ 6-65
Port of Rochester Enterprise Fund.
chevron_right
PART E
Assessment and Taxation
chevron_right
§ 6-71
Bureau of Assessment.
chevron_right
§ 6-71.1
Tax exemption for eligible business facilities certified by Job Incentive Board.
chevron_right
§ 6-71.2
Increase in amount of veterans exemption for real property purchased with eligible funds.
chevron_right
§ 6-71.3
Residential improvement exemption.
chevron_right
§ 6-71.4
Economic Development Zone exemption.
chevron_right
§ 6-71.5
Alternative veterans exemption.
chevron_right
§ 6-71.6
Historic property tax exemption.
chevron_right
§ 6-71.7
Residential-Commercial Urban Exemption Program.
chevron_right
§ 6-71.8
Tax exemption for Cold War veterans.
chevron_right
§ 6-71.9
Tax exemption for persons with disabilities and limited incomes.
chevron_right
§ 6-72
Scientific assessment system.
chevron_right
§ 6-73
Maps of subdivisions of lands to be filed with Assessors.
chevron_right
§ 6-74
Copies of schedules in state tax reports to be filed with Assessor.
chevron_right
§ 6-74.1
Income and expense information.
chevron_right
§ 6-75
Effect of assessment.
chevron_right
§ 6-76
All lands liable to local assessment except cemeteries.
chevron_right
§ 6-77
Taxes and assessments validated.
chevron_right
§ 6-78
Lien of taxes and assessments.
chevron_right
§ 6-79
Power to reduce, cancel or remit taxes or assessments.
chevron_right
§ 6-80
Correction of errors in taxes and assessments and reassessment of the same.
chevron_right
§ 6-81
State lands.
chevron_right
PART F
Assessment and Tax Rolls
chevron_right
§ 6-91
Annual assessment and tax rolls.
chevron_right
§ 6-92
Departmental charges.
chevron_right
§ 6-93
Unpaid assessments to be inserted in tax rolls. (Reserved)
chevron_right
§ 6-93
Late payment charges.
chevron_right
§ 6-94
Adding amounts to taxes.
chevron_right
§ 6-95
Insertion of taxes in annual tax rolls and delivery of same to Treasurer.
chevron_right
§ 6-96
Partition of tax roll: homestead and nonhomestead base proportions.
chevron_right
§ 6-101
Tentative annual county assessment rolls of City properties.
chevron_right
§ 6-102
Completion of annual county assessment rolls of City properties.
chevron_right
§ 6-103
Taxable status of real property.
chevron_right
PART G
Tax and Assessment Collection
chevron_right
§ 6-111
Collection of taxes by City Treasurer.
chevron_right
§ 6-112
Items added to annual tax to be collected as a part thereof.
chevron_right
§ 6-113
Rates of interest on taxes. (Reserved)
chevron_right
§ 6-114
Time assessments become due and interest thereon. (Reserved)
chevron_right
§ 6-115
Publication of notices. (Reserved)
chevron_right
§ 6-116
Publication of notice for payment of local assessments. (Reserved)
chevron_right
§ 6-117
Registration of owners of real estate and tax agents.
chevron_right
§ 6-118
Resident owners.
chevron_right
§ 6-119
Appointment of tax agent by nonresident.
chevron_right
§ 6-120
Other proceedings for collection of county taxes.
chevron_right
§ 6-121
Collection from certain fire insurance proceeds.
chevron_right
§ 6-122
(Reserved)
chevron_right
§ 6-123
Sale of delinquent tax liens.
chevron_right
PART H
Review of Local Assessments
chevron_right
§ 6-131
Procedure for the review of the tentative annual City and county assessment rolls. (Reserved)
chevron_right
§ 6-132
Procedure to review local assessments.
chevron_right
§ 6-133
Appeals from orders as to assessments.
chevron_right
§ 6-134
Consolidation of proceedings.
chevron_right
§ 6-135
Assessments not to be otherwise reviewed.
chevron_right
§ 6-136
Actions to recover money paid upon assessments.
chevron_right
PART I
Utilities Gross Income Tax
chevron_right
§ 6-140
Utilities gross income tax.
chevron_right
PART J
Rochester Traffic Violations Agency
chevron_right
§ 6-141
Traffic Violations Agency established.
chevron_right
§ 6-142
Agency officials.
chevron_right
§ 6-143
Agency procedures.
chevron_right
§ 6-144
Judicial Hearing Officers.
chevron_right
§ 6-145
Distribution of funds.
chevron_right
§ 6-146
Applicability of this Part.
chevron_right
§ 6-147
Severability of provisions.
chevron_right
PART K
Energize NY Open C-PACE Financing Program
chevron_right
§ 6-151
Legislative findings, intent and purpose, authority.
chevron_right
§ 6-152
Definitions.
chevron_right
§ 6-153
Establishment of an Energize NY Open C-PACE Financing Program.
chevron_right
§ 6-154
Procedures for eligibility.
chevron_right
§ 6-155
Application criteria.
chevron_right
§ 6-156
Energize NY Finance Agreement.
chevron_right
§ 6-157
Terms and conditions of repayment.
chevron_right
§ 6-158
Levy of Annual Installment Amount and creation of Annual Installment Lien.
chevron_right
§ 6-159
Verification and report.
chevron_right
§ 6-160
Separability.
chevron_right