[§ 190, L.L. No. 4-1925; L.L. No. 31-1932; L.L. No. 11-1956; L.L. No. 2-1957; L.L. No. 4-1965; L.L. No. 1-1966; § 1, L.L. No. 13-1981; § 1, L.L. No. 16-1981; § 1, L.L. No. 19-1981; § 1, L.L. No. 8-1983; § 1, L.L. No. 3-1994; § 1, L.L. No. 1-1995; § 1, L.L. No. 1-2006; § 1, L.L. No. 1-2012[1]]
For each fiscal year, the City Treasurer
shall, on the first business day of July, proceed to collect taxes
from all the persons named in the annual tax rolls and shall give
notice by publication in the official papers that all taxes shall
be due and payable as provided herein.
All taxes may be paid, without interest,
on or before July 31. Alternatively, at the option of the taxpayer,
taxes may be paid in four installments, due on or before July 31,
September 30, January 31 and March 31. For parcels of property for
which the total ad valorem tax is equal to $8,200 or less, the four
installments of the tax shall be substantially equal in amount. For
parcels of property for which the total ad valorem tax is greater
than $8,200, the July installment shall consist of the entire ad valorem
tax less $6,150, and the September, January and March installments
shall be $2,050 each. Any amount levied on or before July 1, 2011,
and paid after its due date shall continue to be paid with interest
equal to 1 1/2% per month, or any part thereof, from the due
date until the date of payment. Any amount levied on or after July
1, 2012, and paid after its due date shall be paid with interest equal
to 1% per month, or any part thereof, from the due date until the
date of payment.
Direct assessments, delinquent assessments,
water rents and other charges inserted for collection in the tax rolls
shall be payable on or before July 31 of the year in which they were
inserted for collection in the tax rolls. Any such amount inserted
for collection in the tax rolls on or before July 1, 2011, and paid
after its due date shall continue to be paid with interest equal to
1 1/2% per month, or any part thereof, from the due date until
the date of payment. Any such amount inserted for collection in the
tax rolls on or after July 1, 2012, and paid after its due date shall
be paid with interest equal to 1% per month, or any part thereof,
from the due date until the date of payment.
The City Treasurer may, in his or
her discretion, accept partial payments of taxes, assessments and
charges, provided that any such payment includes any interest which
has accrued on such taxes, assessments or charges.
[1]
Editor's Note: This local law provided an
effective date of 7-1-2012.
[§ 172, c. 755, L. 1907; c. 131,
L. 1919; L.L. No. 10-1948; § 1, L.L.
No. 1-2006]
Local assessments and installments
thereof; expenses of public improvements and work apportioned upon
the property deemed benefited; water rates; expenses of installing,
maintaining and/or repairing water meters; expenses of cleaning and
repairing sidewalks; and all other items, including the additions
thereto, inserted in the annual tax rolls against real property become
a part of the annual tax upon the respective lots or parcels of land
against which such items are charged, and the whole thereof becomes
one tax and must be collected as such, except that the Treasurer may
in his or her discretion receive the annual tax upon a lot or parcel
of land without some or all of the amounts added thereto. All of the
provisions of this act relating to the collection of annual taxes,
including interest, fees and penalties thereon, and all other provisions
relating to annual taxes are intended to refer to annual taxes and
all sums added thereto and made a part thereof. All sums for local
assessments inserted directly in the annual tax rolls shall be credited
to the City local works fund; all sums for unpaid installments of
local improvements assessments inserted in the tax roll, with interest
added thereto, shall be credited to the local improvement fund; all
sums inserted in the annual tax rolls for water rates and expenses
of installing, maintaining and/or repairing water meters, with interest
added thereto, shall be credited to the revenues of the Waterworks.
[§ 191, L.L. No. 4-1925; L.L. No. 31-1932; L.L. No. 11-1956; L.L. No. 4-1965; L.L. No. 7-1971; § 3, L.L. No. 4-1979; repealed
by § 2, L.L. No. 13-1981]
[§ 173, c. 755, L. 1907; L.L. No. 8-1931; § 4, L.L. No. 4-1979; repealed
by § 1, L.L. No. 2-1983]
[§ 192, L.L. No. 4-1925; L.L. No. 11-1956; L.L. No. 4-1965; repealed by § 1, L.L. No. 2-1983]
[§ 194, L.L. No. 4-1925; repealed by § 1, L.L. No. 2-1983]
[§ 195-a, L.L. No. 4-1925, as added by L.L. No. 15-1929; § 1, L.L. No. 1-2006]
The City Treasurer shall keep in his or her office a book or books or other record of registration in which shall be entered all lots or parcels of land in the City and opposite thereto the name and address of each owner of such lots or parcels of land who has filed the statement of his or her name and address as provided in § 6-118, and also the name and address of each tax agent as shown in the appointment as provided in § 6-119 and in which book or books or other record of registration shall be entered from time to time any changes in name or address made pursuant to such sections.
[§ 195-b, L.L. No. 4-1925, as added by L.L. No. 15-1929; § 1, L.L. No. 1-2006]
Every owner of a lot or parcel of
land residing in the City of Rochester shall file with the City Treasurer
a written statement, duly verified and acknowledged, showing the name
and address of such owner and giving a brief description of each lot
or parcel of land of which he or she is the owner. If any such owner
shall change his or her residence, he or she shall file with the City
Treasurer in like manner a duly verified and acknowledged statement
showing his or her new address.
[§ 195-c, L.L. No. 4-1925, as added by L.L. No. 15-1929; § 1, L.L. No. 1-2006]
Every owner of a lot or parcel of
land in the City of Rochester who resides outside said City shall
file with the City Treasurer for registration a written appointment,
duly verified and acknowledged, of a resident of the City, who, for
the purposes of this law, shall be designated as tax agent, and may
from time to time file in like manner a written revocation of such
appointment, and in that event he or she shall file a new appointment
duly verified and acknowledged as above prescribed. The appointment
shall contain the address of such owner and also the name and address
of the agent, which shall be deemed to be the address of such agent
until such owner or agent files with the City Treasurer a duly verified
and acknowledged written notice of change of address.
[Added by c. 337, L. 1940; § 1, L.L. No. 1-2006]
Notwithstanding any inconsistent
or contrary provision of Chapter 755 of the Laws of 1907, known as
the "Charter of the City of Rochester," as amended, and notwithstanding
any inconsistent or contrary provision of Local Law No. 4 of the year
1925 of the City of Rochester, enacted July 28, 1925, entitled "A
local law amending generally and supplementing an act constituting
the Charter of the City of Rochester," as last amended, and notwithstanding
any inconsistent or contrary provisions of any other general or special
law, statute or local law, when, as and if the Board of Supervisors
of the County of Monroe shall deliver the county tax rolls on property
within the City of Rochester to the Treasurer of the City of Rochester,
with warrants annexed thereto, directing the Treasurer of the City
of Rochester to collect from the several persons named in said rolls
the sums mentioned in the last column of each roll opposite their
respective names, as authorized and provided for by Section 14-a of
Chapter 441 of the Laws of 1938, as added by Chapter 411 of the Laws
of 1939, the City Treasurer of the City of Rochester shall have the
power and it shall be his or her duty to receive said rolls with the
warrants and commands annexed thereto from the Board of Supervisors
of the County of Monroe and to perform and comply with each and every
command, provision and requirement of said warrants and commands;
to give the public notice required by Section 14-b of Chapter 441
of the Laws of 1938, as added by Chapter 411 of the Laws of 1939;
to make to the County Treasurer of Monroe County the verified return
as, at the time and in the manner required by Section 14-c of Chapter
441 of the Laws of 1938, as added by Chapter 411 of the Laws of 1939;
to receive and collect from the County of Monroe the amount of expenses
necessarily incurred by the City of Rochester for equipment, personnel,
advertising and other charges incident to the collection of said county
taxes, which amount may be fixed by agreement between the City Treasurer
and the County Treasurer; to apply, if he or she deems advisable,
to the County Treasurer of the County of Monroe for an extension of
the time beyond February 15 within which to collect said taxes remaining
unpaid, to a date as fixed by the County Treasurer not later than
June 1 following; to give, if the time for the collection of such
taxes has been extended beyond February 15, the further public notice
required to be given by Section 14-e of Chapter 441 of the Laws of
1938, as added by Chapter 411 of the Laws of 1939; to collect on such
taxes, if the same are paid after January 31 in each year, the fees
and penalties set forth in Section 14-f of Chapter 441 of the Laws
of 1938, as added by Chapter 411 of the Laws of 1939; to deposit daily
to the credit and account of the County of Monroe the daily collection
of all such taxes, inclusive of fees and penalties in a depository
designated by the Treasurer of the County of Monroe and to receive
therefor duplicate deposit slips, one of which shall be retained by
the Treasurer of the City of Rochester and the other of which shall
be delivered on the day following each deposit to the Treasurer of
the County of Monroe.
[Added by L.L. No. 5-1978; § 1, L.L. No. 3-2008]
A.
The City Treasurer shall establish and
implement a program in accordance with the provisions of § 22
of the General Municipal Law to collect an unpaid City tax, special
ad valorem levy, special assessment or other charge, and interest
thereon, which is an encumbrance on real property, from the proceeds
of any fire insurance policy insuring the interest of an owner and
issued on real property located in the City, provided that one such
tax, levy, assessment or other charge has remained undischarged for
a period of one year or more. Upon the City Treasurer's filing of
a certificate with the insurer certifying the amount of taxes owed,
the City shall have a lien to the extent of such taxes on the fire
insurance proceeds, which lien, as to such proceeds, shall have priority
over all other liens and claims, except the claim of a mortgagee of
record named in such fire insurance policy.
B.
Notwithstanding the foregoing, fire insurance
proceeds which are claimed pursuant to this section shall be released
or returned to the insured, provided that the insured agrees in writing
to restore the affected premises. Such agreement shall be entered
into between the insured and the City no later than 30 days after
payment of the proceeds by the insurer to the City, and the City Treasurer
is hereby authorized to enter into such agreement on behalf of the
City. The agreement shall require the insured to restore the premises
within a reasonable period of time to the same or an improved condition
than before the loss or destruction and shall further require the
posting of an undertaking in an amount sufficient to assure the restoration
of the premises. The agreement shall contain such additional terms
and conditions as the Corporation Counsel deems to be appropriate.
C.
All proceeds paid by the insurer to the
City in accordance with the provisions of this section shall be held
by the City Treasurer in trust until the expiration of the thirty-day
period during which the insured may enter into an agreement to restore
the affected premises. If an agreement is not executed within this
period, the City Treasurer shall apply the proceeds to the payment
of outstanding taxes on the affected property. If an agreement is
executed for the restoration of the affected premises, the proceeds
shall be released or returned to the insured, but the City shall have
the right to use any other available method for the collection of
the outstanding taxes.
D.
The program authorized in this section
shall be in addition to any other remedies which may be available
for the collection of back taxes, and a claim placed against fire
insurance proceeds under this section shall not prevent the City from
pursuing any other available remedies. In addition, the Corporation
Counsel is authorized to institute any action or special proceeding
which may accrue against the insured, insurer, real property or surety
under this program.
E.
The City Treasurer shall file claims with
an insurer in accordance with this section for taxes owed on property
upon which there is erected any residential, commercial or industrial
building or structure, except a one- or two-family residential structure.
Under this program, the City Treasurer shall file claims against the
proceeds of fire insurance policies issued, reissued or renewed on
or after November 3, 1977, and all claims shall be filed with the
insurer within 20 days after such insurer's demand therefor.
[§ 1, L.L. No. 8-2008]
A.
Notwithstanding the provisions of any general,
special or local law to the contrary, the Mayor is authorized, subject
to the provisions hereof and the approval of the City Council, to
enter into an agreement to sell some or all of the delinquent tax
liens held by the City of Rochester to a private entity and to accept
payment for the tax liens sold of less than the full amount of such
taxes, fees, interest and penalties. The agreement may also provide
for the repurchase or exchange of such delinquent tax liens.
B.
The Director of Finance is authorized to
review for potential sale all tax liens for delinquent City and school
taxes, assessments and charges that are not (1) the subject of an
agreement for the installment payment of delinquent taxes (commonly
referred to as a "tax payment agreement") which is not in default;
(2) currently restricted in their enforcement by the provision of
any bankruptcy law; (3) related to any real property owned or controlled
by the federal, state, county, or City government, or any agency,
department, or board thereof, against which enforcement of the tax
lien is restricted or prohibited under applicable federal, state,
or local law; (4) related to real property that is the subject of
a pending tax certiorari proceeding for the tax year(s) involved;
or (5) related to real property that has been identified by a local,
state or federal government as having environmental contamination.
C.
Prior to the sale of eligible delinquent
tax liens, the City Treasurer shall cause to be published once in
each week for two consecutive weeks in an official newspaper of the
City a notice that delinquent tax liens may be offered for sale in
bulk to a private entity on or after a specified date. The notice
shall be in substantially the following form:
PLEASE TAKE NOTICE that the properties
set forth in a list available for inspection in the City Treasurer's
Office are subject to delinquent tax liens held by the City of Rochester
for [__________] (identify fiscal year or years). On or after [__________]
(enter expected date of sale), the delinquent tax liens on the properties
listed may be sold to [__________] (enter name of purchaser). Any
person paying the delinquent taxes prior to the sale must contact
the City Treasurer.
Following the sale, the purchaser
of the delinquent tax liens will have the right to collect and enforce
the delinquent taxes against the properties. Any person paying the
delinquent taxes after the sale must contact [__________] (enter name
of tax lien purchaser or its tax collection agent) directly.
D.
At least 20 days prior to the date on which
a sale of delinquent tax liens shall be effective, the City Treasurer
shall cause a notice to be mailed to the last known address of the
owner of each parcel of property on the list of delinquent tax liens
to be sold, as it appears upon the tax roll, or, if a parcel has been
transferred after the applicable tax status date, as reported pursuant
to § 574 of the Real Property Tax Law or a comparable law.
Failure to provide notice, or failure of the addressee to receive
notice pursuant to this subdivision shall not in any way affect the
validity of any sale of a tax lien or tax liens pursuant to this section,
or the validity of the taxes or interest prescribed by law with respect
thereto. Such notice shall identify the affected parcel and be in
substantially the following form:
|
To the Addressee:
| |
|
The real property identified in this
notice is subject to a delinquent tax lien or liens held by the City
of Rochester for [__________] (identify fiscal year or years). According
to our records, you own or have an interest in this property. You
are hereby advised that on or after [__________] (enter expected date
of sale), the delinquent tax lien or liens on this property may be
sold to [__________] (enter name of purchaser). To pay the delinquent
taxes prior to the sale, please contact the City Treasurer.
| |
|
Following the sale, the purchaser
of the delinquent tax lien or liens will have the right to collect
and enforce the delinquent taxes against this property. To pay the
delinquent taxes after the sale, please contact [__________] (enter
name of tax lien purchaser or its tax collection agent) directly.
| |
|
Dated:
| |
|
______________________________
City Treasurer
|
E.
Upon the sale of delinquent tax liens pursuant
to this section, the City Treasurer shall issue and deliver to the
purchaser one or more certificates identifying each of the affected
parcels and the total amount due on each affected parcel as of the
date of the sale, including interest, penalties, and charges. The
City Treasurer shall retain a copy of each such certificate in the
City Treasurer's office, and shall maintain records that will enable
interested parties to determine which liens have been sold, to whom,
and the total amount due on such liens when they were sold. The certificate
shall be in recordable form and the purchaser of such tax lien may
record the certificate or certificates evidencing the purchase and
sale of the liens in the Office of the Monroe County Clerk.
F.
The holder of a delinquent tax lien may,
at the holder's discretion, accept partial payments and enter into
installment agreements with the owner(s) on such terms and conditions
as the holder of the delinquent tax lien shall deem advisable, without
regard to any restrictions that might be applicable if the tax lien
were held by the City, provided that the rate of interest for tax
liens purchased or held by a private entity shall not exceed the rate
of interest for tax liens held by the City.
G.
Notwithstanding any provision of the Charter to the contrary, the tax lien purchaser, or its successors or assigns, under the terms and conditions of the agreement entered into pursuant to this section, shall be authorized to foreclose the tax lien acquired only by foreclosure in accordance with the provisions of Article IX, Part E, Title 3 of this Charter.
