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City of Plattsburgh, NY
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2024-05-02
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The Code
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Part III General Legislation
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Chapter 306 Taxation
The Charter
Ch C
Charter
The Code
Administrative Legislation
Ch 1
General Provisions
Ch 7
Appearance Tickets
Ch 14
Boards, Commissions and Committees
Ch 21
City Boundaries
Ch 24
City Property
Ch 29
Continuity of Government
Ch 36
Defense and Indemnification
Ch 40
Departments
Ch 47
Election Districts
Ch 52
Emergency Services
Ch 57
Ethics
Ch 64
Finances
Ch 73
Intergovernmental Agreements
Ch 95
Officers and Employees
General Legislation
Ch 111
Advertising Materials
Ch 116
Alarm Systems
Ch 120
Alcoholic Beverages
Ch 124
Amusements
Ch 128
Animals
Ch 139
Bingo and Games of Chance
Ch 144
Building Code Administration and Enforcement
Ch 148
Buildings, Unsafe
Ch 163
Electrical Service
Ch 167
Environmental Quality Review
Ch 169
Fire Insurance Proceeds
Ch 176
Flood Damage Prevention
Ch 185
Heating Systems
Ch 194
Junk Dealers
Ch 201
Licenses and Permits
Ch 205
Littering
Ch 222
Noise Control Law
Ch 230
Open Burning
Ch 236
Parking Districts
Ch 239
Parks and Recreation Areas
Ch 244
Pawnbrokers
Ch 249
Peace and Good Order
Ch 254
Food Trucks
Ch 265
Precious Metals Dealers
Ch 278
Sewers and Sewage Disposal
Ch 283
Shopping Carts
Ch 289
Solid Waste
Ch 295
Streets and Sidewalks
Ch 300
Subdivision of Land
Ch 306
Taxation
Ch 306 Art I
Utility Tax
§ 306-1
Tax imposed; amount.
§ 306-2
Definitions.
§ 306-3
Records.
§ 306-4
Filing of returns.
§ 306-5
Payment due when filing.
§ 306-6
Insufficient returns.
§ 306-7
Service of notices.
§ 306-8
Failure to file or comply.
§ 306-9
Refunds.
§ 306-10
Tax imposed charged against and paid by utility.
§ 306-11
Enforcement of payment.
§ 306-12
Promulgation of rules and regulations.
§ 306-13
Disclosure of information unlawful; exception.
§ 306-14
Taxes to be paid to general fund.
Ch 306 Art II
Exemption for Improvements for Physically Disabled Residents
§ 306-15
Exemption cited.
§ 306-16
Qualifications.
§ 306-17
Application for exemption.
§ 306-18
Approval by Assessor.
§ 306-19
Applicability.
Ch 306 Art III
Payment of Real Property Taxes
§ 306-20
Payment by credit card.
§ 306-21
Payment of delinquent real property taxes in installments.
Ch 306 Art IV
Veterans Exemption
§ 306-22
Eligibility; definitions.
§ 306-23
Exemptions.
Ch 306 Art V
Senior Citizens Exemption
§ 306-24
Maximum income level.
§ 306-25
Income limits; amount of exemption.
§ 306-26
Late filing of application.
§ 306-27
Filing after transfer of title.
§ 306-28
Age change after taxable status date.
§ 306-29
Renewal of exemption.
Ch 306 Art VI
Exemption for Persons with Disabilities and Limited Income
§ 306-30
Statutory authority.
§ 306-31
Maximum income level.
§ 306-32
Income limits.
§ 306-33
Filing after taxable status date.
§ 306-34
Transfer of title.
§ 306-35
Renewals.
Ch 306 Art VII
Levy and Collection of Taxes; Board of Assessment Review
§ 306-36
Assessor; Board of Assessment review.
§ 306-37
Assessment of taxes.
§ 306-38
Valuation date.
§ 306-39
Taxable status date.
§ 306-40
Completion of tentative assessment roll.
§ 306-41
Completion or final assessment roll.
§ 306-42
Powers and duties.
§ 306-43
Levy of taxes by Common Council.
§ 306-44
Issue of tax roll and warrant by Chamberlain.
§ 306-45
Notice of receiving warrant.
§ 306-46
Tax receipts.
§ 306-47
Collection of tax by sale of personal property.
§ 306-48
Collection of tax by civil action.
§ 306-49
Settlement by Chamberlain for taxes collected.
§ 306-50
Voids and erroneous assessments: powers of Common Council.
§ 306-51
Collection of local assessments.
Ch 310
Tax-Foreclosed Property, Sale of
Ch 314
Taxicabs
Ch 321
Tobacco Products
Ch 326
Trees
Ch 335
Vehicles, Abandoned
Ch 340
Vehicles and Traffic
Ch 343
Vehicles, Play
Ch 348
Water
Ch 360
Zoning
Derivation Table
Ch DT
Derivation Table
Disposition List
Ch DL
Disposition List
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Chapter 306
Taxation
[HISTORY: Adopted by the Common Council of the City of Plattsburgh as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax-foreclosed properties for sale — See Ch.
306
.
Article I
Utility Tax
chevron_right
§ 306-1
Tax imposed; amount.
chevron_right
§ 306-2
Definitions.
chevron_right
§ 306-3
Records.
chevron_right
§ 306-4
Filing of returns.
chevron_right
§ 306-5
Payment due when filing.
chevron_right
§ 306-6
Insufficient returns.
chevron_right
§ 306-7
Service of notices.
chevron_right
§ 306-8
Failure to file or comply.
chevron_right
§ 306-9
Refunds.
chevron_right
§ 306-10
Tax imposed charged against and paid by utility.
chevron_right
§ 306-11
Enforcement of payment.
chevron_right
§ 306-12
Promulgation of rules and regulations.
chevron_right
§ 306-13
Disclosure of information unlawful; exception.
chevron_right
§ 306-14
Taxes to be paid to general fund.
chevron_right
Article II
Exemption for Improvements for Physically Disabled Residents
chevron_right
§ 306-15
Exemption cited.
chevron_right
§ 306-16
Qualifications.
chevron_right
§ 306-17
Application for exemption.
chevron_right
§ 306-18
Approval by Assessor.
chevron_right
§ 306-19
Applicability.
chevron_right
Article III
Payment of Real Property Taxes
chevron_right
§ 306-20
Payment by credit card.
chevron_right
§ 306-21
Payment of delinquent real property taxes in installments.
chevron_right
Article IV
Veterans Exemption
chevron_right
§ 306-22
Eligibility; definitions.
chevron_right
§ 306-23
Exemptions.
chevron_right
Article V
Senior Citizens Exemption
chevron_right
§ 306-24
Maximum income level.
chevron_right
§ 306-25
Income limits; amount of exemption.
chevron_right
§ 306-26
Late filing of application.
chevron_right
§ 306-27
Filing after transfer of title.
chevron_right
§ 306-28
Age change after taxable status date.
chevron_right
§ 306-29
Renewal of exemption.
chevron_right
Article VI
Exemption for Persons with Disabilities and Limited Income
chevron_right
§ 306-30
Statutory authority.
chevron_right
§ 306-31
Maximum income level.
chevron_right
§ 306-32
Income limits.
chevron_right
§ 306-33
Filing after taxable status date.
chevron_right
§ 306-34
Transfer of title.
chevron_right
§ 306-35
Renewals.
chevron_right
Article VII
Levy and Collection of Taxes; Board of Assessment Review
chevron_right
§ 306-36
Assessor; Board of Assessment review.
chevron_right
§ 306-37
Assessment of taxes.
chevron_right
§ 306-38
Valuation date.
chevron_right
§ 306-39
Taxable status date.
chevron_right
§ 306-40
Completion of tentative assessment roll.
chevron_right
§ 306-41
Completion or final assessment roll.
chevron_right
§ 306-42
Powers and duties.
chevron_right
§ 306-43
Levy of taxes by Common Council.
chevron_right
§ 306-44
Issue of tax roll and warrant by Chamberlain.
chevron_right
§ 306-45
Notice of receiving warrant.
chevron_right
§ 306-46
Tax receipts.
chevron_right
§ 306-47
Collection of tax by sale of personal property.
chevron_right
§ 306-48
Collection of tax by civil action.
chevron_right
§ 306-49
Settlement by Chamberlain for taxes collected.
chevron_right
§ 306-50
Voids and erroneous assessments: powers of Common Council.
chevron_right
§ 306-51
Collection of local assessments.
chevron_right