[L. 1916, c. 409; L. 1921, c. 153; L. 1943, c. 710; L.L.
No. 1-1981[1]]
On the first day of February in each year, the Chamberlain shall
submit to the Common Council a statement of the principal and interest
of the bonded municipal debt falling due within the ensuing year;
the City Attorney shall submit a statement of all judgments which
have been recovered against the city and remain unpaid; the Department
of Public Safety and the Board of Public Health shall submit an estimate
of the amount required for their respective Departments for the ensuing
year from April 1; the Commissioner of Public Welfare shall submit
an estimate of the amount required for public charity; and the Mayor
shall submit an estimate of the amount required for the contingent
and miscellaneous fund of the city and for water rent and lighting
purposes, and also a statement of the amount necessary to be raised
for officers' salaries for the ensuing year from said April 1.
The Mayor shall also submit an estimate of the amount applicable to
general purposes which will be received by the city during the ensuing
year, from April 1 from the Recorder, Mayor and Chamberlain, from
excise licenses and from all other sources except taxes. The Department
of Public Works shall, in like manner, submit an estimate of the amounts
which will be required for its purposes during the ensuing year from
said April 1, in accordance with and as provided in § C-173
of Title IX of this Charter. The Common Council shall have the power
to reduce but to not increase any estimate made as aforesaid, except
the Mayor's estimate of the sum to be received by the city from
all sources. The Common Council shall determine the amount, if any,
to be raised by tax as aforesaid for the Saint James Mercy Hospital
and the public library as in this Charter provided and the amount,
if any, to be raised by tax for the payment of judgments recovered
against the city and remaining unpaid. The original estimates or statements,
together with any revision thereof by the Common Council, and a statement
of the amounts to be raised for the public library and said hospital
shall be immediately published in the official paper at least once.
The Common Council shall thereupon cause to be included in the next
annual tax levy the amounts estimated and stated to be required for
the respective departments and funds, after deducting from the estimates
of the Department of Public Works the amount which will be received
by this city from all sources, in accordance with the Mayor's
estimate, that will be credited to the funds of that department, and
after deducting from the estimate of each department or fund the amount
of any unexpended balance remaining to the credit of such department
or fund in the city treasury or probable unexpended balance. All moneys
received from excise licenses and all other revenues of the city applicable
to general purposes received from the Recorder, Mayor or Chamberlain
or from other sources, except taxes, shall be paid to the City Chamberlain
to the credit of the Department of Public Works unless otherwise specifically
appropriated by law. The final budget shall be approved on or before
April 1 of each year.
[L. 1907, c. 449; L. 1912, c. 128; L. 1916, c. 409; L. 1921,
c. 153; L. 1927, c. 179; L. 1940, c. 389; L.L. No. 1-1954; L.L. No.
1-1981]
The Common Council of the City of Hornell is hereby authorized
and empowered to raise by tax in each year such sum as may be necessary
for the purposes specified in this Charter, not to exceed in the aggregate
an amount equal to two per centum (2%) of the average full valuation
of the real estate located within the city and subject to taxation
as determined by the last completed assessment rolls and the four
(4) preceding rolls of the city for city taxes prior to the levying
of such tax. Full valuation is to be determined by dividing the assessed
valuation for each year by the equalization rate last fixed by the
state prior to the completion of the respective roll. The Common Council
shall also have the power to raise by tax in each year such additional
sum as may be necessary to pay the principal and interest of the bonded
municipal debt falling due within the ensuing year, except that in
computing such amount, the sums necessary for the payment of the interest
on and redemption of certificates for other evidences of indebtedness
issued in any fiscal year in anticipation of the collection of taxes
on real estate for amounts theretofore actually levied and uncollected
or to be levied in such year and payable out of such taxes, moneys
receivable from the state which have theretofore been apportioned
by the state or which are to be so apportioned within one (1) year
after their issue and the collection of any other taxes due and payable
or to become due and payable within one (1) year or of other revenues
to be received within one (1) year after their issue, except any such
certificates or other evidences of indebtedness or renewals thereof
which are not retired within five (5) years after their date of original
issue and/or serial bonds issued by the city and certificates or other
evidences of indebtedness [except serial bonds of an issue having
a maximum maturity of more than two (2) years issued for purposes
other than the financing of capital improvements and contracted to
be redeemed in one (1) of the two (2) fiscal years immediately succeeding
the year of their issue shall not be included, but no amount raised
by tax on real estate for education purposes shall be included in
determining the tax limitation as above prescribed. Taxes are to be
levied on the first day of April of each year.
The Common Council shall also have the power to raise by tax in each year such further sum or sums, not exceeding fifteen thousand dollars ($15,000.) in the aggregate, as shall have been voted by a majority of the taxpayers of said city entitled to vote and voting on a proposition to raise the same at an annual or special meeting called for that purpose, to be used for the purposes specified in this Charter, the whole amount so raised as provided in this section and § C-71 not to exceed the total amount of the estimates made as provided herein. Every resident of said city of the age of twenty-one (21) years and upwards, whose name shall be upon the assessment roll as made by the assessors of said city or by the assessors of the City of Hornellsville next preceding said election as owner, executor, administrator, guardian or agent and upon whose property or upon whom, as the owner or possessor of property, a tax shall have been assessed or imposed in and by said roll, and no other person, shall be entitled to vote at such meeting. The Clerk shall give at least ten (10) days' notice of any such election or meeting by publishing such notice in the official newspaper of said city and by posting such notice in at least one (1) public place in each ward or election district, which notice shall state distinctly the object or objects of such election or meeting. All provisions of this Charter in any way applicable to the annual election in said city or to the ascertainment of the results thereof shall be applicable, so far as may be, to said tax elections or meetings or to the ascertainment of the results thereof. The Clerk shall furnish to the inspectors in each ward or election district, for use at such tax election or meeting, a certified copy of the names of all taxpayers appearing upon said last assessment roll. In the event that the proposition to raise such additional sum at any such election shall be defeated, the Common Council shall revise and reduce the estimate and may reduce the amount apportioned to any specific purpose as herein provided, in its discretion, so that the total amount of such estimates so revised shall not exceed the sum permitted to be raised.
[L. 1943, c. 710]
The Common Council is hereby prohibited from incurring any liability
of said city beyond the amount authorized to be raised by the preceding
sections of this Title V; except as may be in this Charter or the
Local Finance Law otherwise provided; and except as hereinafter provided,
the Common Council shall not permit the transfer or loan of any moneys
of one department or fund for the use of any other department or fund;
and every member of said Common Council consenting to the incurring
of such unauthorized liability, transfer or loan shall be guilty of
a misdemeanor and, upon conviction thereof, shall be punished by a
fine not exceeding one thousand dollars ($1,000.) or by imprisonment
in the common jail of the county not exceeding three (3) months, or
by both such fine and imprisonment, and shall be personally, individually
liable for all loss, injury or damage caused or sustained by any such
unauthorized act or acts, and said City of Hornell shall not become
or be liable for or by reason of such unauthorized act or acts, but
shall be free from all liability arising therefrom.
[L. 1921, c. 153; L.L. No. 1-1962; L.L. No. 1-1981]
The City Assessor of said city shall ascertain, in the manner
provided by law, for the performance of like duties by town assessors,
the names of all taxable inhabitants of said city, and also all taxable
real and personal property therein. The Common Council shall cause
to be prepared duplicate assessment rolls, in separate columns of
each of which the Assessors shall set down, according to the best
information they can obtain, all such names, the quantity of land
to be taxed to each person, the full value of such land and the full
value of all taxable personal property owned by such person, less
the just debts owing by him. Said Assessors shall also designate on
such assessment rolls as farm lands and assess as such all lands occupied
as such and all agricultural lands, so called, and assess them as
such situated in whole or in part in the city and keep the same in
a separate column of each of said assessment rolls. Such assessment
rolls shall be completed on or before the 15th day of April of each
year, and but one (1) assessment need be made in each year. Except
as modified by this Charter, the laws of this state shall govern the
making of all such assessments and assessment rolls. The taxable status
date of each year shall be January 1.
[L.L. No. 1-1962; L.L. No. 5-1964]
A.
Upon completing the assessment rolls, the City Assessor shall deliver
the same to the City Clerk and shall forthwith thereafter cause notice
of review and correction of assessments and that said roll has been
left with the City Clerk for examination to be published in the official
newspaper of said city for ten (10) days, designating in such notice
the Common Council chamber as the place of revising said assessments
and specifying two (2) days for so revising and correcting such assessments.
B.
A Board of Review, as provided in the Real Property Tax Law, shall
consist of three (3) members, all of whom shall be resident electors
of the City of Hornell and assessed for real property on the latest
assessment roll of the City of Hornell, no more than two (2) of whom
shall, when appointed or when successors are appointed or when a vacancy
is filled, belong to the same political party. Such members shall
be nominated by the Mayor, subject to the approval of the Common Council,
to serve from the effective date of this law to the 31st day of January
1965. The Mayor shall nominate, subject to the approval of the Common
Council, three (3) members of such Board of Review to serve for terms
commencing February 1, 1965, one (1) of whom shall serve for a term
of two (2) years, until January 31, 1967, one (1) of whom shall serve
for a term of four (4) years, until January 31, 1969 and one (1) of
whom shall serve for a term of six (6) years, until January 31, 1971;
at the end of the two-year term, the successor shall be appointed
for a term of six (6) years, and at the end of the four-year term,
the successor shall be appointed for a term of six (6) years, so that
thereafter each appointment shall be for a term of six (6) years and
one (1) such term shall expire on the 31st day of January in each
odd-numbered year. The Board of Review shall attend at the place specified
in such notice and hear and determine all applications of persons
aggrieved by such assessment in the manner in which the like duties
are set forth and required by the Real Property Tax Law. They shall
also carry out all other duties as specified in the Real Property
Tax Law. The members of the Board of Review shall receive such salaries
or fees and expenses as the Common Council shall fix, to be paid at
such time or times as the Common Council shall direct.
[L. 1921, c. 153]
As soon as practicable, after any city tax shall have been ordered
by the Common Council to be raised, the Clerk, by direction and under
supervision of the Common Council, shall estimate and set down in
separate columns of one (1) of the original assessment rolls, opposite
to the several sums set down as the valuation of real and personal
estates, the respective sums in dollars and cents, rejecting the fraction
of a cent, to be paid as a tax thereon in the manner, as nearly as
may be, provided by law for the performance of like duties by boards
or supervisors. The Clerk shall also, in a like manner, extend such
taxes in one (1) of the copies of the assessment rolls remaining in
his office. He shall deliver to the Chamberlain the original roll
containing such taxes, to which shall be annexed a warrant, under
the Seal of the city and signed by the Mayor and Clerk, commanding
such Chamberlain to receive and collect from the several persons named
in the assessment roll the sums expressed in the several columns of
such roll opposite their respective names; and in case any person
named in the assessment roll shall refuse or neglect to pay his tax
for ninety (90) days after delivery to the Chamberlain of such roll
and warrant, to levy and collect the same by distress and sale of
the goods and chattels belonging to or in the possession of such person.
Such warrant shall be made returnable within one hundred twenty (120)
days from its date. To the copy of such a roll remaining in the Clerk's
office shall be attached a copy of such warrant and a receipt by the
Chamberlain acknowledging the delivery to him of the original roll
and warrants.
[L.L. No. 1-1981; L.L. No. 1-1982[1]]
Upon receiving such tax roll and warrant, the Chamberlain shall
forthwith give notice in the official newspaper published in the City
of Hornell that the same has been delivered to him for collection,
stating the character of the tax or taxes therein contained and that
for thirty (30) days from the date of such notice every person may
pay his tax to said Chamberlain without fees thereon; but, that after
the expiration of said first thirty (30) days, fees shall be collected
thereon as follows: ten percent (10%) for the next fifteen (15) days;
fifteen percent (15%) for the next fifteen (15) days; sixteen percent
(16%) for the next fifteen (15) days; seventeen percent (17%) for
the next fifteen (15) days and thereafter; which rate of fees shall
apply to all county taxes, collected by said Chamberlain.
If any such tax shall remain unpaid at the expiration of the
time mentioned in the preceding section, it shall be the duty of the
Chamberlain forthwith to issue his warrant, under his hand and the
Seal of the city, directed to any policeman of said city, commanding
him to levy and collect such taxes and fees by the distress and sale
of the goods and chattels belonging to or in the possession of the
person whose tax remains unpaid, whenever the same may be found in
said city or in the County of Steuben and to pay the same and to return
such warrant to said Chamberlain within twenty (20) days after the
date thereof; and no claim of property which may be made to such goods
or chattels shall avail to prevent a sale therefor, except in such
cases as are provided for by the general statutes of this state. Said
policeman shall give notice of the time and place of sale and of property
to be sold at least five (5) days previous to the sale by advertisement
to be posted in three (3) or more public places in the city. The sale
shall be made at public auction. Said policeman shall immediately
upon collection thereof pay to the Chamberlain such taxes and fees;
and if the property is sold for more than the amount of the tax, fees
and costs of such distress and sale, which costs shall be the same
as those allowed by law to constables on executions, the surplus shall
be returned to the person entitled thereto.
[1]
Editor's Note: L.L. No. 1-1981 provided that this section
is to be exercised at the option of the City of Hornell.
[L. 1953, c. 878; L.L. No. 1-1981]
If any such taxes shall remain unpaid after diligent effort
made to collect the same by virtue of such warrant, and the officer
to whom the warrant is delivered shall not be able to collect the
same, the Chamberlain shall prepare an account of such city taxes
in the manner required by law of town collectors, which he shall verify
by comparison with the assessment roll and certify to be correct and
to which shall be annexed the affidavit of the officer to whom the
warrant was delivered that the sums mentioned in such account remain
unpaid, that he has not been able, upon diligent inquiry, to discover
any goods and chattel belonging to or in possession of the person
charged with or liable to pay such sums whereupon he could levy the
same. The Chamberlain shall deliver such account of unpaid city taxes
to the Common Council which shall be filed with the City Clerk and
he shall have the proper credits therefor.
[L. 1953, c. 878[1]]
The Chamberlain shall account annually with the Common Council
within the time prescribed in § C-56 of Title IV of this
Charter. At the time of the annual settlement and immediately preceding
the expiration of his term of office or within such time after such
settlement as the Common Council may fix, he shall pay to said Common
Council or to his successor in office, as said Common Council may
direct, all such moneys remaining in his hands. He shall deliver to
the Common Council or to his successor in office, as directed by said
Common Council to do, all assessment rolls, books and papers pertaining
to the affairs of said city. Said Common Council shall thereupon execute,
acknowledge and deliver to said Chamberlain a satisfaction piece,
in the form as nearly as may be provided by law in the case of collectors
of towns, upon production of which the County Clerk shall enter of
record satisfaction of the bond of such Chamberlain executed by him
to said city. Failure of the Chamberlain to account for or to pay
over all moneys as required by this section or other sections of this
Charter shall be a breach of the condition of his bond, for which
the City of Hornell shall have a cause of action against him and his
sureties, and said city shall be entitled to recover in any such action
all sums of money remaining unpaid or unaccounted for by said Chamberlain
and all damages sustained by said city by reason thereof, besides
cost. Every such Chamberlain who shall willfully misappropriate any
moneys, securities, obligations or other evidences of debts belonging
to said city which shall have been received by him as such Chamberlain
or who shall, in violation of this Charter or of any other law of
this state, draw out moneys so deposited or who shall be guilty of
any other malfeasance or willful neglect of duty of office shall,
upon conviction thereof, be punished in the same manner and to the
same extent as provided by law in the case of a county treasurer convicted
of any misconduct in office.
Whenever the Chamberlain shall receive a warrant for the collection
of a tax for any city purpose other than those purposes hereinbefore
specified, he shall give notice and collect the same in the manner
herein provided for general city taxes in § C-78 of this
Charter.
All taxes and assessments for city purposes shall be a lien upon the real estate upon which they are assessed and upon all real estate in said city of the person taxed or assessed for a city tax for ten (10) years from the first publication by the Chamberlain of the notice mentioned in § C-78 of this Title V, unless sooner paid, and shall have priority in the order of time in which they become liens. If the proceedings to enforce said liens have been stayed by the court or judge, the period of such stay shall not be taken as a part of said ten (10) years. Such liens shall be superior to any mortgage, judgment or other lien of any nature affecting such premises.
[L.L. No. 1-1981]
Whenever any certificate, required by § C-79 of this
Charter, of unpaid taxes and assessments on any one (1) parcel of
land shall have been in the hands of the Common Council for one (1)
year and, with the additions thereto, shall then remain unpaid, the
City Clerk shall cause said City Chamberlain's certificate as
to such unpaid taxes, together with his certificate of other unpaid
taxes and assessments on the same parcel of land, to be countersigned
by the Mayor and deliver then to the City Attorney; and whenever any
such certificate of unpaid taxes or assessments on any one (1) parcel
of land shall have remained in the hands of the Common Council for
one (1) year and the tax and additions thereto then remain unpaid,
the City Clerk shall cause such certificate, together with all other
similar certificates of other taxes and assessments on the same parcel
of land then unpaid, to be countersigned by the Mayor and deliver
them to the City Attorney.
The account and certificate of said Chamberlain, with his certificate
countersigned by the Mayor, shall be presumptive evidence of the legality
of the taxes and assessments therein described and of the regularity
of all the proceedings required by law and the provisions of this
Charter to be taken before the delivery thereof to the City Attorney.
[L.L. No. 1-1981[1]]
When the certificate of unpaid taxes and assessments has been delivered to him pursuant to § C-83, the City Attorney shall proceed to sell such lands on which taxes remain unpaid as herein provided:
A.
Notice of sale; publication charges. He shall immediately cause to
be published once a week, for two (2) successive weeks, in the official
newspaper published in the city a list or statement of the parcels
of land, with any unpaid tax, penalty or interest, so returned to
him, describing each parcel with a notice that each of said parcels
of land will, on a day within ten (10) days after the second publication,
to be specified in said notice, be sold at public auction at a place
in the city therein specified to discharge the tax, penalty or interest
and expenses of the sale, which shall be due thereon at the time of
the sale. The charge for publishing said notice shall be divided equally
among the owners of the parcels for sale. On the day and at the place
stated in said notice, the City Attorney shall commence the sale of
said parcels of land and shall continue the sale from day to day until
all shall be disposed of.
B.
Conduct of sale generally; filing of certificates of sale. The purchasers
on such sales shall pay the amounts of their respective bids to the
City Attorney immediately after each parcel shall be struck off. In
case a purchaser shall fail to pay the amount of his bid as herein
prescribed, the City Attorney shall forthwith offer the parcel for
sale again and proceed as though it had not been struck off. Should
there be no bid of the amount due on any lot or parcel of land to
be sold, then the City Attorney shall bid in the same for the city,
and the city is hereby authorized to acquire said parcels, and the
Common Council shall have the care and control of all such parcels
and may lease or sell and convey the same. As soon as practicable
after the sale, the City Attorney shall prepare and execute, in duplicate,
as to each parcel sold a certificate of such sale, describing the
parcel purchased by a brief general description of the location, boundary
and estimated quantity thereof and stating the facts of the sale,
the name of the purchaser, the sum paid therefor, the amount due thereon
at the time of the sale, the names of the person or persons against
whom such tax was assessed and the name of the reputed owner thereof.
One (1) of said duplicates shall be delivered to the purchaser or,
in case the parcel was struck off to the city, then it shall be retained
by the City Attorney. The City Attorney shall deliver the other duplicate
certificate to the Clerk of the County of Steuben, who shall file
said certificate in his office and record the same in a book to be
kept in said Clerk's office for that purpose, and shall index
the certificate in the name of the person to whom the parcel was assessed,
the name of the reputed owner thereof and in the name of the purchaser
in the same book and manner as deeds are required by law to be indexed.
C.
Inability of attorney to attend sale. If from any cause the City
Attorney shall be unable to attend at the time and place of sale,
the City Clerk of said city may conduct the sale with the same force
and effect as though made by the City Attorney.
D.
Disposition of sale proceeds; surplus proceeds. The proceeds of the
sale of each parcel, other than those struck off to the city, shall
be applied to the payment of the expenses of the sale as herein provided
and to the extinguishment of the tax, penalty or interest for which
it was sold, the taxes and assessments levied under the provisions
of this Charter subsequent to those for which the sale is made, with
additions thereto, and if there shall be any residue, the same shall
be paid over to the Chamberlain, who shall pay such owner said surplus.
In all other cases, the Chamberlain shall hold the same until after
the period of redemption shall have expired and then he shall pay
such surplus to the person or persons entitled thereto; and the person
or persons entitled thereto shall be ascertained in the same manner
and by the same proceedings as in the case of surplus on statutory
foreclosure of mortgage on real estate.
E.
Sale made subject to state and county taxes. Such sale shall be made
subject to all state and county taxes which are a lien at the date
of the sale.
[L.L. No. 1-1992]
The owner of or any person interested in or having a lien upon any parcel or lots so sold as provided in § C-85 may redeem the same from such sale at any time within one (1) year by paying to the City Attorney for the use of the purchaser or his assigns or, if the same shall have been redeemed by any person other than the owner thereof, then for the use of such person the sum mentioned in the certificate, with interest thereon at the rate of twelve per centum (12%) per annum from the day of sale, together with any tax, assessment or water rate upon said parcel or any part thereof that said purchaser or assigns or persons before redeeming shall have paid between the day of sale and the day of redemption, with interest at the rate of twelve per centum (12%) per annum upon such tax, assessment or rate from the time of payment. Provided that the latest current year's school and city tax bill in its entirety, including penalties and interest is paid, the City Attorney shall allow delinquent tax payers to redeem individual annual certificates issued against their property. The newest certificate issued shall be redeemed first.
At least three (3) months before the expiration of the time stated in § C-86 for the final redemption of any parcels or lots so sold pursuant to § C-85, the City Attorney shall commence the publication of a notice of redemption from such sales, which shall show the year when the sale took place, the last day for the redemption of the lands not already redeemed by the owners, without other or further description, and such notice shall be published at least once a week for six (6) successive weeks in the official newspaper published in said city. The publication of such notice shall bar and preclude any and all persons except the purchaser on such sale or his heirs or assigns from claiming any interest in or lien upon said lands or any part thereof, in case said lands shall not be redeemed from such sale as herein provided, except as to state and county taxes.
If any parcel or lot so sold pursuant to § C-85 shall not be redeemed as herein provided immediately after the expiration of said one (1) year, the City Attorney shall execute and deliver to the purchaser, his heirs or assigns or to the city or its assigns, as the case may be, a conveyance of the real estate so sold, which conveyance shall vest in the grantee an estate in fee, subject only to the lien, if any, of unpaid state and county taxes.
Every such conveyance provided for in § C-88 shall be executed by the City Attorney, and the execution thereof shall be acknowledged before some officer authorized to take and certify acknowledgments of instruments for record in said county and such conveyance shall be conclusive evidence that the sale and subsequent proceedings were regular and presumptive evidence that all the previous proceedings were regular and according to law. Any such conveyance may be recorded in like manner and with like effect as any other conveyance of real estate.
Said grantee or his assigns or the city or its assigns, as the case may be, of property conveyed pursuant to §§ C-88 and C-89, shall be entitled to have and possess the granted lands from and after the execution of such conveyance and may cause the occupants of such lands to be removed therefrom and the possession thereof to be delivered to them in the same manner and by the same proceedings and by and before the same officers as in the case of a tenant holding over after the expiration of his term without permission of his landlord.
Whenever any grantee under any sale held pursuant to the provisions
of this title shall be unable to obtain possession of the lands conveyed
to him by reason of any error or irregularity in the assessment of
any person or property or in the levying of a tax or any proceedings
for the collection of any tax, the Common Council shall refund to
the purchaser the money so paid with interest, the same to be audited
and paid as other city charges.
At any time after such city tax or assessment has become a lien
upon any parcel of land and before the final sale thereof, the owner
of the fee of the property or any person having a lien by mortgage
or judgment thereon may pay said tax or assessment, with the interest,
costs and expenses thereon, to the officer of the city having the
same for collection, and thereupon an assignment of said tax and assessment
shall be executed to said person, if a mortgagee or judgment creditor,
and he may add the amount so paid to his lien and enforce it, with
the interest as a part thereof. In case of two (2) or more mortgages
or judgment liens upon the same property, the holder of the prior
mortgage or judgment shall have the right within the time aforesaid
to redeem the premises from said tax or assessment. If any assignment
thereof shall be held by the holder of a subsequent mortgage or judgment,
then such holder of a subsequent mortgage or judgment may redeem.
The provisions of the other sections of this Title relating to the
enforcement of the lien of such taxes shall not be applicable to those,
the account of which shall have been transmitted to the Treasurer
of the County of Steuben and which he shall have paid or will be required
to pay pursuant to the provisions of the statutes of the state upon
the subject.
[Amended 12-28-1992 by L.L. No. 4-1992]
During the first week of April in each year, the Common Council
may begin the publication in the official newspaper of a statement
of all city taxes and assessments on any assessment roll for the preceding
year which remain unpaid, with a concise description of the parcels
of real estate affected thereby and a notice of the penalties to be
incurred as herein provided in case of the nonpayment thereof. It
shall continue such publication once each week for three (3) consecutive
weeks, and the expense of such publication shall not exceed the rate
provided by statute for each piece of land so advertised. There shall
be added to the tax on each parcel and collected from the person paying
the same the expense of publishing the description of such parcel.
In addition to the remedies hereinbefore provided for the collection
of unpaid taxes and assessments, the Common Council shall have the
power to collect by civil action in the name of the City of Hornell
any city tax, which shall be returned by the Chamberlain as unpaid;
and all assessment rolls and certificates of special assessments filed
with the Clerk or delivered to the Chamberlain or certified copies
thereof shall be prima facie evidence in all courts and places and
in all actions and proceedings that the taxes and assessments therein
contained have been regularly and duly assessed and imposed and of
the right of recovery thereof.
[1]
Editor's Note: Former § C-95, Levy and collection
of state and county taxes, derived from [L.L. No. 4-1993, was repealed
8-29-1994 by L.L. No. 4-1994]
The laws of this state shall apply to and govern the collection
of taxes in said city in all cases not provided for by this Charter.
[L. 1909, c. 363; L.L. No. 1-1933; L.L. No. 1-1949; L.L.
No. 1-1950; L.L. No. 2-1953; L.L. No. 1-1957; L.L. No. 3-1961; L.L.
No. 2-1963; L. 1967, c. 517[1]]
The Common Council shall also have the power to raise by taxation
in each year such amount as it deems adequate for the purpose of maintaining
a free public library for the use of the citizens of said city.
