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City of Rochester, NY
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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
Article VI
DEPARTMENT OF FINANCE
PART 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.
PART 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.
PART 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.
PART 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.
PART 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.
PART 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.
PART 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.
PART 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.
PART I
Utilities Gross Income Tax
§ 6-140
Utilities gross income tax.
PART 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.
PART 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.
PART L
School Bus Stop-Arm Camera Demonstration Program
§ 6-161
Definitions.
§ 6-162
Program established.
§ 6-163
Program costs, privacy protection and warning signs.
§ 6-164
Penalties for offenses.
§ 6-165
Notice of liability.
§ 6-166
Owner liability.
§ 6-167
Adjudication of liability.
§ 6-168
Action for indemnification.
§ 6-169
Reporting requirements.
§ 6-170
Program expiration.