Albany County, NY
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2024-07-21
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Division 2: Local Laws
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Part II: General Legislation
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Chapter 270 Taxation
- Division 1: Charter
- Ch C Charter
- Division 2: Local Laws
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 9 Contracts and Purchasing
- Ch 17 Ethics and Financial Disclosure
- Ch 23 Fire Insurance Proceeds
- Ch 44 Mass Transportation
- Ch 51 Nature and Historical Preserve
- Ch 58 Officers and Employees
- Ch 65 Property, County
- Ch 79 Traffic Safety Board
- Part II: General Legislation
- Ch 100 Air Pollution
- Ch 102 Airport
- Ch 106 Alcohol and Controlled Substances
- Ch 110 Animals
- Ch 117 Bicycles and Scooters
- Ch 125 Child Protection
- Ch 130 Corrections
- Ch 135 Economic Development
- Ch 138 Employment Practices
- Ch 142 Energy Conservation
- Ch 146 Environmental Review and Protection
- Ch 153 Farming
- Ch 157 Fees and Charges
- Ch 161 Firearms and Weapons
- Ch 165 Fireworks
- Ch 170 Food Service Establishments
- Ch 175 Freshwater Wetlands
- Ch 187 Home and Day Care Providers
- Ch 191 Human Rights
- Ch 194 Hunting
- Ch 210 Oil and Gas Operations
- Ch 218 Pesticides
- Ch 226 Retail Sales
- Ch 233 Sewers and Sewage Disposal
- Ch 242 Smoking and Tobacco Products
- Ch 247 Solid Waste
- Ch 253 Stormwater Management
- Ch 258 Streets and Sidewalks
- Ch 265 Tattooing and Body Piercing
- Ch 270 Taxation
- Ch 270 Art I Sales and Use Tax
- § 270-1 Definitions.
- § 270-2 Imposition of sales tax.
- § 270-3 Exemption of certain energy sources and related services from additional rate of tax.
- § 270-4 Transitional provisions.
- § 270-5 Imposition of compensating use tax.
- § 270-6 Special rules for computing receipts and consideration.
- § 270-7 Exemptions from sales and use taxes.
- § 270-8 Exempt organizations.
- § 270-9 Deliveries outside County; deliveries within County and property sold or serviced elsewhere.
- § 270-10 Certain sales of motor vehicles; proof required for registration of motor vehicles.
- § 270-11 Territorial limitations.
- § 270-12 Exemptions from compensating use tax.
- § 270-13 Refunds or credits based on proof of certain uses.
- § 270-14 Administration and collection.
- § 270-15 Disposition of revenues.
- § 270-16 Construction and enforcement.
- § 270-17 Effective date.
- Ch 270 Art II Senior Citizens Exemption
- § 270-18 Title.
- § 270-19 Exemption amount.
- § 270-20 Computation of exemption.
- § 270-21 Cooperative apartment ownership.
- § 270-22 Conditions on grant of exemption.
- § 270-23 Application for exemption.
- § 270-24 Notice of exemption.
- § 270-25 Penalty for false statement; collection of erroneous exemption; payment of fines.
- § 270-26 Limit on rescission of exemption for surviving spouses.
- § 270-27 When effective; applicability.
- Ch 270 Art III Hotel Occupancy Tax
- § 270-28 Title.
- § 270-29 Intent.
- § 270-30 Definitions.
- § 270-31 Imposition of tax.
- § 270-32 Transitional provisions.
- § 270-33 Exempt organizations.
- § 270-34 Territorial limitations.
- § 270-35 Registration.
- § 270-36 Administration and collection.
- § 270-37 Records to be kept.
- § 270-38 Returns.
- § 270-39 Payment of tax.
- § 270-40 Determination of tax.
- § 270-41 Disposition of revenues.
- § 270-42 Refunds.
- § 270-43 Reserves.
- § 270-44 Remedies exclusive.
- § 270-45 Proceedings to recover tax.
- § 270-46 General powers of Commissioner of Management and Budget.
- § 270-47 Administration of oaths and compelling testimony.
- § 270-48 Reference to tax.
- § 270-49 Penalties for offenses; interest.
- § 270-50 Returns to be secret.
- § 270-51 Notice and limitations of time.
- Ch 270 Art IV Collection of Delinquent Village Taxes
- § 270-52 Title.
- § 270-53 Legislative findings.
- § 270-54 Authority to collect.
- § 270-55 Effective date.
- Ch 270 Art V Veterans Exemption
- § 270-56 Title.
- § 270-57 Change in property value due to revaluation.
- § 270-58 Owners receiving veterans exemption.
- Ch 270 Art VI Redemption Period for Residential and Farm Property Subject to Tax Lien
- § 270-59 Increase in redemption period.
- Ch 270 Art VII Installment Payment of Delinquent Real Property Taxes
- § 270-60 Authority and enactment.
- § 270-61 Definitions.
- § 270-62 Eligibility; commencement.
- § 270-63 Contents of installment agreement.
- § 270-64 Ineligibility.
- § 270-65 Time frame for installment agreement.
- § 270-66 Amount due; payment due dates.
- § 270-67 Interest and penalties.
- § 270-68 Waiver of interest and penalties for eligible deployed military members.
- § 270-69 Default.
- § 270-70 Notification of potential eligible owners.
- § 270-71 Impact on tax liens.
- Ch 270 Art VIII Alternative Veterans Exemption
- § 270-72 Findings.
- § 270-73 Gold Star Parents.
- § 270-74 Amount of exemption.
- § 270-75 Veterans who served in combat.
- § 270-76 Veterans with compensation ratings.
- § 270-77 Effective date; applicability.
- Ch 270 Art IX Exemption for Disabled Persons with Limited Income
- § 270-78 Exemption amount.
- § 270-79 Definitions.
- § 270-80 Required proof.
- § 270-81 Computation of exemption.
- § 270-82 Real property held in trust.
- § 270-83 Cooperative apartment ownership.
- § 270-84 Conditions on grant of exemption.
- § 270-85 Application for exemption.
- § 270-86 When effective; applicability.
- Ch 270 Art X Empire Zone Exemption
- § 270-87 Authority and intent.
- § 270-88 Definitions.
- § 270-89 Amount of exemption.
- § 270-90 Adjustments in calculation of base amount.
- § 270-91 Application for exemption.
- § 270-92 Approval of application.
- § 270-93 Limitations on exemption.
- § 270-94 When effective; applicability.
- Ch 270 Art XI Motor Vehicle Use Tax
- § 270-95 Title.
- § 270-96 Definitions.
- § 270-97 Tax imposed; amount.
- § 270-98 Exemptions.
- § 270-99 Payment of tax and evidence of tax payment.
- § 270-100 Returns.
- § 270-101 Determination of tax.
- § 270-102 Refund of unused registrations.
- § 270-103 Refunds.
- § 270-104 Reserves.
- § 270-105 Remedies exclusive.
- § 270-106 Proceeding to recover tax.
- § 270-107 General powers of Commissioner of Motor Vehicles.
- § 270-108 Administration of oaths and compelling testimony.
- § 270-109 Penalties for offenses; interest.
- § 270-110 Returns to be confidential.
- § 270-111 Notices and limitations of time.
- § 270-112 Commissioner of Management and Budget as agent.
- § 270-113 Agreement between Commissioner of Management and Budget and Commissioner of Motor Vehicles.
- § 270-114 Notification to County Attorney.
- § 270-115 Disposition of revenues.
- Ch 270 Art XII Exemption for Volunteer Firefighters and Ambulance Workers
- § 270-116 Legislative findings and intent.
- § 270-117 Exemption granted; amount.
- § 270-118 Qualification for exemption.
- § 270-119 Continuation of eligibility requirements.
- § 270-120 Twenty-year active members.
- § 270-121 Application process.
- § 270-122 No diminution of current benefits.
- § 270-123 Effective date; applicability.
- Ch 270 Art XIII Cold War Veterans Exemption
- § 270-124 Legislative findings and intent.
- § 270-125 Definitions.
- § 270-126 Amount of exemption; limitations.
- § 270-127 Duration of exemption.
- § 270-128 Application for exemption.
- § 270-129 Property held in trust.
- § 270-130 Cooperative apartment corporations.
- § 270-131 Applicability.
- Ch 270 Art XIV First-Time Homebuyers Exemption
- § 270-132 Legislative intent.
- § 270-133 Definitions.
- § 270-134 Exemption granted; amount.
- § 270-135 Eligibility.
- § 270-136 Applicability.
- § 270-137 Restrictions on use of eligible property.
- § 270-138 Application for exemption.
- § 270-139 Filing.
- § 270-140 Effective date.
- Ch 270 Art XV Conservation Easement Exemption in Town of Bethlehem
- § 270-141 Title.
- § 270-142 Legislative intent.
- § 270-143 Conservation easement agreement exemptions.
- § 270-144 Procedures for obtaining exemption.
- § 270-145 Add back provision.
- § 270-146 When effective.
- Ch 270 Art XVI Wireless Communications Surcharge
- § 270-147 Imposition of surcharges; administrative fee.
- § 270-148 Administration of surcharges.
- § 270-149 Applicability of state law.
- § 270-150 Use of surcharges.
- § 270-151 Effective date.
- Ch 270 Art XVII Mortgage Recording Tax
- § 270-152 Tax imposed; amount.
- § 270-153 Administration and collection.
- § 270-154 Expiration date.
- § 270-155 Disposition of funds collected.
- § 270-156 Effective date; filing.
- Ch 270 Art XVIII Exemption for Nonresidential Property Converted to Mixed-Use Property in City of Albany
- § 270-157 Legislative findings and intent.
- § 270-158 Definitions.
- § 270-159 Exemption granted; amount.
- § 270-160 Exclusions from exemption.
- § 270-161 Application for exemption; calculation of exemption period.
- § 270-162 Add back provision.
- § 270-163 When effective; applicability.
- Ch 270 Art XIX Redemption Period for Vacant and Abandoned Residential Property
- § 270-164 Legislative findings.
- § 270-165 Purpose.
- Ch 274 Taxicabs
- Ch 279 Towing
- Ch 288 Vehicles
- Ch 292 Veterans
- Ch 297 Water
- Division 3: Resolutions
- Ch 305 Affirmative Action Plan
- Ch 307 Agricultural Districts
- Ch 315 Airport
- Ch 320 Boards, Committees, Commissions and Agencies
- Ch 329 Children and Families
- Ch 332 Corrections and Correctional Facility
- Ch 335 County Facilities
- Ch 338 Defense and Indemnification
- Ch 342 Departments
- Ch 346 Development Corporations
- Ch 353 Energy and Environmental Sustainability Policy
- Ch 357 Fees
- Ch 360 Finance and Taxation
- Ch 364 Flag Policy
- Ch 376 Hunting and Trapping
- Ch 382 Internet and Electronic Account Privacy Protection
- Ch 386 Investment Policy
- Ch 395 Landlords and Tenants
- Ch 400 Land Use
- Ch 404 Legislation, Adoption of
- Ch 410 Local Food Purchasing Policy
- Ch 418 Mental Health Clinics
- Ch 421 Nondiscrimination Policy (Title VI Plan)
- Ch 425 Personnel Policies and Benefits
- Ch 429 Pesticide Use
- Ch 434 Property, Disposition of
- Ch 440 Public Utility Service
- Ch 445 Purchasing and Contracts
- Ch 455 Records, Public Access to
- Ch 463 Senior Community Service Program
- Ch 469 Smoking
- Ch 475 Stormwater Management
- Ch 488 Workplace Violence Prevention Policy
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Albany County Legislature as indicated
in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Finance and taxation — See Ch. 360.
