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Cayuga County, NY
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Part II General Legislation
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Chapter 237 Taxation
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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
§ 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.
Article II
Information Included in Tax Bills
§ 237-9
Findings; intent.
§ 237-10
Renewal information in tax bill.
Article III
Redemption Period for Delinquent Taxes on Residential and Farm Property
§ 237-11
Increase in redemption period.
Article 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.
Article 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.
Article VI
Senior Citizens Tax Exemption
§ 237-27
Exemption granted; amount.
§ 237-28
Application for exemption.
§ 237-29
Penalties for offenses.
Article 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.
Article 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.
Article IX
Veterans Exemption
§ 237-41
Applicability of state law.
§ 237-42
Change in assessment.
§ 237-43
Effect of alternative veterans exemption.
§ 237-44
Applicability.
Article X
Alternative Veterans Exemption
§ 237-45
Purpose.
§ 237-46
Exemptions amounts; conditions.
Article 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.
Article 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.
Article 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.
Article XIV
Cold War Veterans Exemption
§ 237-89
Purpose.
§ 237-90
Definitions.
§ 237-91
Grant of exemption.
§ 237-92
Duration of exemption.
§ 237-93
Limitations.
§ 237-94
Severability.
§ 237-95
When effective.
Article XV
Exemption for Volunteer Firefighters and Ambulance Workers
§ 237-96
Legislative intent.
§ 237-97
Exemption granted.
§ 237-98
Eligibility.
§ 237-99
Lifetime exemption.
§ 237-100
Filing of application.
§ 237-101
Severability.
§ 237-102
Effective date.
Article XVI
Exemption for Renewable Energy Sources
§ 237-103
Effective date.
§ 237-104
Exemption under RPTL § 487 no longer available.
§ 237-105
When effective; applicability.