The fiscal year of the City shall be the calendar
year.
The Manager shall prepare the City Budget for
each fiscal year. Each department head is required to appear before
the City Manager to submit requests for appropriations for the ensuing
budget year. Prior to submitting the recommended budget to the City
Council, the Manager shall give each Department head the opportunity
to review and comment on the recommended budget.
Upon the basis of the departmental requests,
an analysis of the needs and resources of the City and such policy
guides as may be prescribed by Resolution of the City Council, the
Manager shall prepare a recommended budget in such form as may be
approved by the City Council, subject to any requirements of State
law. On or before November 1 in each year, the Manager shall present
to the City Council a budget document consisting of:
The budget shall consist of a balanced program
of expenditures and revenues for the budget year, classified and presented
by object and purpose of expenditure, having separately stated the
amount to be raised by taxation of property, and shall be discussed
at a public hearing prior to its adoption by the City Council.
The budget message shall consist of such explanatory
comments, exhibits and schedules concerning the budget as the Manager
may deem desirable, together with:
(a)
An outline of the proposed financial policies for
the ensuing budget year, including explanations of the important features
of the budget and of any major changes in policy.
(b)
An analysis of revenues and expenditures and of work
performances contemplated by the budget so far as appropriate units
of measurement may have been developed and installed.
(c)
A statement of pending capital projects and proposed
new capital projects, relating the amounts required for capital purposes
to the down payments and other expenditures financed from current
appropriations and to the amount of bonds to be issued during the
budget year.
Following the submission of the recommended
budget, and at least two weeks prior to adoption, the City Council
shall hold at least one public hearing in addition to the regularly
scheduled meetings, to consider the recommended budget. The City Council
may modify the budget submitted by the Manager by a majority vote
of the whole number of Councilmembers and shall annually on or before
December 15th adopt said budget by such vote. The adoption of said
budget shall constitute an appropriation of the amounts stated therein,
a levy of the amount to be raised by taxation therein stated, and
a warrant to the Clerk/Treasurer to spread and extend such levy upon
the current assessment tax rolls and to collect the same.
[Amended 11-17-2005 by L.L. No. 4-2005; 11-7-2017]
No expenditure shall be made or obligation authorized by the
Manager, or by any officer or board, unless an appropriation thereof
has previously been made and there is at the time a sufficient unencumbered
balance of such appropriation. The term "appropriation" shall mean
an appropriation for a specific object, purpose, department, or major
organizational unit in the annual budget as finally adopted in the
annual budget resolution. No transfer of funds shall be made from
one department or major organizational unit to the appropriation for
other departments or major organizational units without previous approval
of the City Council. All other transfers shall be in accordance with
the Budget Amendment Policy adopted by Resolution of the City Council.
At any time during the fiscal year the City
Council may by Resolution transfer part or all of the unencumbered
appropriation balance from one department or major organizational
unit to the appropriation for other departments or major organizational
units.
Except as otherwise provided by the Charter,
the amount to be raised annually by taxation of property shall be
levied, assessed, apportioned and collected in accordance with the
provisions of the Real Property Tax Law of the State of New York.
In each year the assessor shall complete and
file an assessment roll in accordance with the provisions of Chapter
7 of this Charter.
The Board of Assessment Review shall meet annually
in accordance with the provisions of Chapter 7 of this Charter.
[Amended 11-7-2017]
The Clerk/Treasurer shall:
Upon receipt of a duly adopted Resolution of the Ontario County
Board of Supervisors, ascertaining and directing the amount of tax
to be levied in the City for County purposes, extend and apportion
such tax on the assessment roll, and no other extension and apportionment
of such County taxes need be made.
The Clerk/Treasurer shall immediately, upon
adoption of the City budget as provided by the Charter and the delivery
to the Clerk/Treasurer of the assessment roll, extend and apportion
the City taxes upon the roll delivered to the Clerk/Treasurer in each
year, and no other extension and apportionment of said taxes need
be made.
The amount of taxes on property apportioned
and assessed annually shall be due and payable as follows:
(a)
County tax on the first day of January: Such taxes
shall become delinquent 30 days after the due date. After the expiration
of such 30 days, the Clerk/Treasurer shall collect the interest and/or
penalty as established by the City Council by Local Law.
[Amended 11-7-2017]
(b)
City tax on the first day of May: Such taxes shall
become delinquent 60 days after the due date. After the expiration
of such 60 days, the Clerk/Treasurer shall collect the interest and/or
penalty unless the City Council by Resolution, provided that the Resolution
is adopted no later than April 15th and that said Resolution is only
be effective during the year of the adoption, changes said schedule:
[1]
City taxes, Month of July - one percentum.
[2]
City taxes, Month of August - three percentum.
[3]
City taxes, Month of September - six percentum.
[4]
City taxes, succeeding months - six percentum plus an additional
one percentum for each succeeding month commencing with the month
of October.
[1]
Editor's Note: This local law stated that this amendment shall
be effective and apply to delinquent real property City taxes due
for 2022 only. Applicable interest and penalties for delinquent real
property City taxes otherwise due on May 1, 2023, shall revert to
the interest and penalties as stated in Local Law No. 1 of 1994.
[Amended 11-7-2017]
The amount of all annual taxes and assessments
duly levied by the City Council on taxable real property shall be
and become a lien thereon as of the first day of January for County
taxes and the first day of May for City taxes of the fiscal year for
which such taxes and assessments are levied and shall remain such
a lien until paid.
[Amended 11-7-2017; 10-7-2021 by L.L. No. 2021-005]
The City is hereby empowered to acquire and hold tax liens and
real property subject to the right of redemption as set forth herein.
[Amended 11-7-2017; 10-7-2021 by L.L. No. 2021-005]
A.
Declaration of sale of tax lien to the City.
1)
The Treasurer shall cause to be published a notice of such sale identifying
the City website as containing a description of the tax parcel to
be sold, specifying the same by street and number, tax map number,
and by specifying the description given on said map of the tax parcel
to be sold, and also specifying the time and place of sale, which
shall be the third Friday in December of each year, which notice shall
be published in a newspaper of the City, designated for that purpose
by the City Council, once a week for at least six successive weeks
immediately prior to the day of the sale, and shall also post such
notice of sale in at least three public places of the City at least
42 days before the day of sale. Notice of the sale shall also be provided
to the titled property owner and any recorded lien holders by regular
mail.
2)
At the designated time of the sale on the third Friday in December
of each year as set forth in the notice, the Treasurer shall declare
the parcel sold to the City for the aggregate amount stated in the
notice of sale for such real property.
3)
As soon as practicable after the sale, the Treasurer shall prepare
and execute in duplicate, as to each tax lien parcel sold, a certificate
of such sale, describing the tax lien parcel purchased by brief general
description of the location, stating the fact of the sale, the name
of the City as tax lien purchaser, the amount of the sale, the time
of sale, the name of the person, persons, association or corporation
against whom or which such tax was assessed and the name of the reputed
owner. One of the duplicates shall be retained by the City and filed
in the office of the Treasurer. The Treasurer shall deliver the other
duplicate certificate to the Clerk of the County of Ontario.
4)
Within 60 days after the day of the sale hereunder, the Treasurer
shall report to the City Manager the total amount and the accounting
of such tax liens sold to the City. The City Manager shall report
same to the City Council.
5)
At any time before the sale, the titled owner, or a representative,
or any person interested therein, may avoid the sale by paying the
tax or taxes to the Treasurer with all accrued interest, fees, additions
and expenses.
B.
Redemption of real property sold for taxes. The titled owner of,
or any person interested in or having a lien upon, any tax lien parcel
sold may redeem the same from such sale at any time within 12 months
of the tax lien sale by paying to the Treasurer the total amount of
the expenses of the sale plus the amount of the tax, penalty and interest
for which it was sold, in addition to interest at the rate of 1% per
month from the day of sale on the sum mentioned in the certificate
of sale. The time during which such redemption may be made shall not
commence to run against infants or incompetent persons, until the
termination of their disability. In case of the redemption of any
real property sold for taxes as herein provided, by the person who
was the titled owner at the time of the sale, the Treasurer shall
give such titled owner a receipt for the amount paid to affect such
redemption, and on the production thereof by the titled owner to the
County Clerk, the County Clerk shall cancel the certificate of sale
by a proper entry at the foot of the record of such certificate in
the Clerk's office.
C.
Notice of redemption. At least three months before the expiration
of the time for the final redemption of any tax lien parcels sold,
the Treasurer shall commence the publication of a notice of redemption
of such sales, which shall show the year when the sale took place,
and the last day for the redemption of the real property not already
redeemed by the titled owners, without other or further description,
and such notice shall be published at least twice in each of said
three months, in the newspaper designated for the purpose by the City
Council. A copy of such notice shall be served personally on the titled
owners or the occupant of the lands, or, if unoccupied posted on the
premises, at least 20 days before the expiration of such time for
final redemption. A copy of such notice shall be served by regular
mail on any lien holders known at the date of mailing. The publication
and service of such notice shall bar and preclude any and all persons
except the tax lien purchaser of such sale, or assigns, or the person
finally redeeming, from claiming any interest in or lien upon such
lands or any part thereof, in case the real property shall not be
redeemed from such sale as hereinbefore provided.
D.
Conveyance of real property sold for taxes. If any tax lien parcel
so sold shall not be redeemed as herein provided, the Treasurer, after
the expiration of the said 12 months, shall execute and deliver to
the City of Canandaigua if the assessed taxes remain unpaid, unless
otherwise directed by the City Manager, a conveyance of the real estate
so sold, which conveyance shall vest in the City an estate in fee.
1)
All purchases made for the City in any year, shall be included in
one conveyance, and no fee will be charged therefor.
2)
Every such conveyance shall be executed by the Treasurer and the
execution thereof shall be acknowledged before some officer authorized
to take and certify acknowledgements of instruments for record in
said County, and such conveyance shall be conclusive evidence that
the sale or subsequent proceedings were regular and presumptive evidence
that all the previous proceedings were regular and according to law.
3)
Any such conveyance may be recorded in like manner and with like
effect as any other conveyance of real estate. The City or its assigns,
as the case may be, shall be entitled to have and to 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 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 a term without permission of the landlord.
E.
Settlement of Treasurer for taxes collected.
1)
It shall be the duty of the Treasurer to pay over to the Treasurer
of the County of Ontario on or before June first, all moneys received
by the Treasurer for County taxes, excluding interest. The Treasurer
shall take receipts for such payment, which shall be immediately filed
with the Treasurer's office.
2)
Except as otherwise provided in this act, the Treasurer shall settle
with the County Treasurer for County taxes in the manner required
by law of town collectors, and with the City Council for City taxes
and assessments in the same manner.
3)
Upon the final settlement with the County Treasurer, the Treasurer
shall pay from the general fund of the City, the amount of the uncollected
County taxes due for collection, and thereupon such taxes shall belong
to the City of Canandaigua. At the time of the delivering of the City
Roll and Tax Warrant, the Treasurer shall receipt for the same, and
shall then be charged with the whole amount which the Treasurer is
hereby authorized to collect.
4)
The Treasurer shall not be authorized to be credited with any amount
as unpaid on any warrant until the Treasurer makes and files with
the Treasurer's office an affidavit stating the amount paid, and setting
forth the reason in each case why such tax or assessment is not or
has not been collected. The City Council may thereupon order and authorize
the Treasurer to be credited with the whole or any part of said tax
or assessment unpaid, and the Treasurer shall be credited only with
such amount as the City Council shall so order. Upon settling with
the City Council, the Treasurer must show that the he or she has duly
settled with the County Treasurer for County funds.
All water rates for water used and all sewer rents, and any
charges for water and sewer installation or repair, from and after
their respective due dates, and all other fees required by ordinance
or local law to be assessed in the same manner as taxes, shall be
a lien on the real property to the same extent as City taxes, and
they may be included in the general City tax roll and enforced in
the same manner as other City taxes.
