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Cayuga County, NY
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2021-12-14
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Part II: General Legislation
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Chapter 237 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 7
Boards and Agencies
Ch 13
Continuity of Government
Ch 17
Correctional Facility
Ch 21
County Legislature
Ch 28
Defense and Indemnification
Ch 32
Departments
Ch 40
Ethics
Ch 50
Finances
Ch 68
Local Laws, Publication of
Ch 82
Notification of Information Security Breaches
Ch 90
Officers and Employees
Ch 97
Purchasing
Ch 104
Records Management
Ch 112
Vacancies
Part II: General Legislation
Ch 121
Alarm Devices
Ch 125
Animals
Ch 132
Building Code Administration and Enforcement
Ch 143
Drugs and Controlled Substances
Ch 150
Energy Programs
Ch 157
Fair Housing
Ch 161
Fees and Charges
Ch 165
Firearms and Weapons
Ch 173
Freshwater Wetlands
Ch 177
Funerals
Ch 182
Hunting
Ch 194
Notification of Defects
Ch 200
Oil and Natural Gas Operations
Ch 206
Parks and Recreation Areas
Ch 218
Secondhand Dealers
Ch 222
Sex Offenders
Ch 226
Sludge
Ch 230
Solid Waste
Ch 237
Taxation
Ch 237 Art I
Collection and Payment of Taxes
§ 237-1
County as tax collection agency.
§ 237-2
Taxes defined.
§ 237-3
Number of installments; due dates.
§ 237-4
Service charge.
§ 237-5
Local action to permit installment payments.
§ 237-6
Statement of taxes due.
§ 237-7
Property owner election.
§ 237-8
Rules and regulations.
Ch 237 Art II
Information Included in Tax Bills
§ 237-9
Findings; intent.
§ 237-10
Renewal information in tax bill.
Ch 237 Art III
Redemption Period for Delinquent Taxes on Residential and Farm Property
§ 237-11
Increase in redemption period.
Ch 237 Art IV
Collection of Delinquent Village Taxes
§ 237-12
Intent.
§ 237-13
Resolution by villages.
§ 237-14
Transmission of delinquent taxes from village to County.
§ 237-15
Payment of delinquent taxes by County to village.
§ 237-16
Effective date.
Ch 237 Art V
Installment Payments for Delinquent Real Property Taxes
§ 237-17
Statutory authority.
§ 237-18
Definitions.
§ 237-19
Authorization to enter into agreement.
§ 237-20
Term of agreement; payment schedule; down payment; eligible properties.
§ 237-21
Qualifications for agreement.
§ 237-22
Eligibility time frame.
§ 237-23
Interest; fees.
§ 237-24
Default.
§ 237-25
Notification of eligibility.
§ 237-26
Effect on tax lien.
Ch 237 Art VI
Senior Citizens Tax Exemption
§ 237-27
Exemption granted; amount.
§ 237-28
Application for exemption.
§ 237-29
Penalties for offenses.
Ch 237 Art VII
Exemption for Property Improvements for Physically Disabled Residents
§ 237-30
Purpose.
§ 237-31
Scope of exemption.
§ 237-32
Application for exemption; certification of disability.
§ 237-33
Applicability.
§ 237-34
Effective date.
§ 237-35
Term of exemption.
Ch 237 Art VIII
Exemption for Persons with Disabilities and Limited Incomes
§ 237-36
Statutory authority.
§ 237-37
Applicability of statutory provisions.
§ 237-38
Amount of exemption.
§ 237-39
Qualification for exemption.
§ 237-40
Applicability.
Ch 237 Art IX
Veterans Exemption
§ 237-41
Applicability of state law.
§ 237-42
Change in assessment.
§ 237-43
Effect of alternative veterans exemption.
§ 237-44
Applicability.
Ch 237 Art X
Alternative Veterans Exemption
§ 237-45
Purpose.
§ 237-46
Exemptions amounts; conditions.
Ch 237 Art XI
Business Investment Exemption
§ 237-47
Purpose.
§ 237-48
Requirements for exemptions.
§ 237-49
Application for exemptions.
§ 237-50
Determination of assessed value of exemption.
§ 237-51
Redeterminations on notice of ineligibility.
§ 237-52
Amounts and periods of exemption.
Ch 237 Art XII
Hotel and Motel Occupancy Tax
§ 237-53
Title.
§ 237-54
Intent.
§ 237-55
Definitions.
§ 237-56
Imposition of tax.
§ 237-57
Transitional provisions.
§ 237-58
Exempt organizations.
§ 237-59
Territorial limitations.
§ 237-60
Registration.
§ 237-61
Administration and collection.
§ 237-62
Recordkeeping.
§ 237-63
Returns.
§ 237-64
Payment of tax.
§ 237-65
Determination of tax.
§ 237-66
Disposition of revenues.
§ 237-67
Refunds.
§ 237-68
Reserves.
§ 237-69
Remedies exclusive.
§ 237-70
Proceedings to recover tax.
§ 237-71
General powers of County Treasurer.
§ 237-72
Administration of oaths and compelling testimony.
§ 237-73
Reference to tax.
§ 237-74
Penalties for offenses.
§ 237-75
Returns to be secret.
§ 237-76
Notices and limitations of time.
§ 237-77
Severability.
§ 237-78
Effective date.
§ 237-79
Term of exemption.
Ch 237 Art XIII
Tax Exemption for Residential-Urban Real Property in City of Auburn
§ 237-80
Intent.
§ 237-81
Definitions.
§ 237-82
Exemption.
§ 237-83
Nonresidential real property.
§ 237-84
Implementation.
§ 237-85
Application.
§ 237-86
Verification.
§ 237-87
Authority.
§ 237-88
Severability.
Ch 241
Tobacco Products, Sale of
Ch 249
Vehicles and Traffic
Ch 255
Wastewater Discharges
Ch 259
Waters and Water Bodies
Ch 263
Welfare
Ch 267
Wireless Communications Surcharge
Disposition List
Ch DL
Disposition List
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Chapter 237
Taxation
[HISTORY: Adopted by the Cayuga County Legislature as indicated in article histories. Amendments noted where applicable.]
Article I
Collection and Payment of Taxes
chevron_right
§ 237-1
County as tax collection agency.
chevron_right
§ 237-2
Taxes defined.
chevron_right
§ 237-3
Number of installments; due dates.
chevron_right
§ 237-4
Service charge.
chevron_right
§ 237-5
Local action to permit installment payments.
chevron_right
§ 237-6
Statement of taxes due.
chevron_right
§ 237-7
Property owner election.
chevron_right
§ 237-8
Rules and regulations.
chevron_right
Article II
Information Included in Tax Bills
chevron_right
§ 237-9
Findings; intent.
chevron_right
§ 237-10
Renewal information in tax bill.
chevron_right
Article III
Redemption Period for Delinquent Taxes on Residential and Farm Property
chevron_right
§ 237-11
Increase in redemption period.
chevron_right
Article IV
Collection of Delinquent Village Taxes
chevron_right
§ 237-12
Intent.
chevron_right
§ 237-13
Resolution by villages.
chevron_right
§ 237-14
Transmission of delinquent taxes from village to County.
chevron_right
§ 237-15
Payment of delinquent taxes by County to village.
chevron_right
§ 237-16
Effective date.
chevron_right
Article V
Installment Payments for Delinquent Real Property Taxes
chevron_right
§ 237-17
Statutory authority.
chevron_right
§ 237-18
Definitions.
chevron_right
§ 237-19
Authorization to enter into agreement.
chevron_right
§ 237-20
Term of agreement; payment schedule; down payment; eligible properties.
chevron_right
§ 237-21
Qualifications for agreement.
chevron_right
§ 237-22
Eligibility time frame.
chevron_right
§ 237-23
Interest; fees.
chevron_right
§ 237-24
Default.
chevron_right
§ 237-25
Notification of eligibility.
chevron_right
§ 237-26
Effect on tax lien.
chevron_right
Article VI
Senior Citizens Tax Exemption
chevron_right
§ 237-27
Exemption granted; amount.
chevron_right
§ 237-28
Application for exemption.
chevron_right
§ 237-29
Penalties for offenses.
chevron_right
Article VII
Exemption for Property Improvements for Physically Disabled Residents
chevron_right
§ 237-30
Purpose.
chevron_right
§ 237-31
Scope of exemption.
chevron_right
§ 237-32
Application for exemption; certification of disability.
chevron_right
§ 237-33
Applicability.
chevron_right
§ 237-34
Effective date.
chevron_right
§ 237-35
Term of exemption.
chevron_right
Article VIII
Exemption for Persons with Disabilities and Limited Incomes
chevron_right
§ 237-36
Statutory authority.
chevron_right
§ 237-37
Applicability of statutory provisions.
chevron_right
§ 237-38
Amount of exemption.
chevron_right
§ 237-39
Qualification for exemption.
chevron_right
§ 237-40
Applicability.
chevron_right
Article IX
Veterans Exemption
chevron_right
§ 237-41
Applicability of state law.
chevron_right
§ 237-42
Change in assessment.
chevron_right
§ 237-43
Effect of alternative veterans exemption.
chevron_right
§ 237-44
Applicability.
chevron_right
Article X
Alternative Veterans Exemption
chevron_right
§ 237-45
Purpose.
chevron_right
§ 237-46
Exemptions amounts; conditions.
chevron_right
Article XI
Business Investment Exemption
chevron_right
§ 237-47
Purpose.
chevron_right
§ 237-48
Requirements for exemptions.
chevron_right
§ 237-49
Application for exemptions.
chevron_right
§ 237-50
Determination of assessed value of exemption.
chevron_right
§ 237-51
Redeterminations on notice of ineligibility.
chevron_right
§ 237-52
Amounts and periods of exemption.
chevron_right
Article XII
Hotel and Motel Occupancy Tax
chevron_right
§ 237-53
Title.
chevron_right
§ 237-54
Intent.
chevron_right
§ 237-55
Definitions.
chevron_right
§ 237-56
Imposition of tax.
chevron_right
§ 237-57
Transitional provisions.
chevron_right
§ 237-58
Exempt organizations.
chevron_right
§ 237-59
Territorial limitations.
chevron_right
§ 237-60
Registration.
chevron_right
§ 237-61
Administration and collection.
chevron_right
§ 237-62
Recordkeeping.
chevron_right
§ 237-63
Returns.
chevron_right
§ 237-64
Payment of tax.
chevron_right
§ 237-65
Determination of tax.
chevron_right
§ 237-66
Disposition of revenues.
chevron_right
§ 237-67
Refunds.
chevron_right
§ 237-68
Reserves.
chevron_right
§ 237-69
Remedies exclusive.
chevron_right
§ 237-70
Proceedings to recover tax.
chevron_right
§ 237-71
General powers of County Treasurer.
chevron_right
§ 237-72
Administration of oaths and compelling testimony.
chevron_right
§ 237-73
Reference to tax.
chevron_right
§ 237-74
Penalties for offenses.
chevron_right
§ 237-75
Returns to be secret.
chevron_right
§ 237-76
Notices and limitations of time.
chevron_right
§ 237-77
Severability.
chevron_right
§ 237-78
Effective date.
chevron_right
§ 237-79
Term of exemption.
chevron_right
Article XIII
Tax Exemption for Residential-Urban Real Property in City of Auburn
chevron_right
§ 237-80
Intent.
chevron_right
§ 237-81
Definitions.
chevron_right
§ 237-82
Exemption.
chevron_right
§ 237-83
Nonresidential real property.
chevron_right
§ 237-84
Implementation.
chevron_right
§ 237-85
Application.
chevron_right
§ 237-86
Verification.
chevron_right
§ 237-87
Authority.
chevron_right
§ 237-88
Severability.
chevron_right