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City of Mount Vernon, NY
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The Code
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Part II General Legislation
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Chapter 234 Taxation
Chapter 234
Taxation
[HISTORY: Adopted by the Council of the City of Mount Vernon as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Exemption for persons 65 years of age or over — See Charter §
246
.
Article I
Sales and Use Tax
§ 234-1
Definitions.
§ 234-2
Imposition of sales tax.
§ 234-3
Transitional provisions.
§ 234-4
Imposition of compensating use tax.
§ 234-5
Computation and payment of tax.
§ 234-6
Exemptions from sales and use taxes.
§ 234-7
Exempt organizations.
§ 234-8
Deliveries outside City; deliveries within City of property sold or serviced elsewhere.
§ 234-9
Motor vehicle sales.
§ 234-10
Territorial limits.
§ 234-11
Property uses exempt from compensating use tax.
§ 234-12
Refunds or credits.
§ 234-13
Administration and collection.
§ 234-14
Disposition of revenues.
§ 234-15
Construction and enforcement.
§ 234-16
Severability.
§ 234-17
Effective date.
Article II
Exemption for Air Pollution Control Devices
§ 234-18
Definitions.
§ 234-19
Exemption granted.
§ 234-20
Certificate of compliance required.
§ 234-21
Applicability.
§ 234-22
Application for exemption required.
§ 234-23
Approval of application.
§ 234-24
Inclusion of exemption on assessment roll.
§ 234-25
When effective.
Article III
Real Property Tax Credits and Exemptions
§ 234-26
Legislative intent.
§ 234-27
Exemptions and credits granted.
§ 234-28
Application for exemption.
§ 234-29
Amount and period of exemption.
§ 234-30
Effective date.
Article IV
Tax Abatement for Rental Property Occupied by Senior Citizens
§ 234-31
Legislative findings and intent.
§ 234-32
Definitions.
§ 234-33
Abatement of taxes.
§ 234-34
Exception; deduction.
§ 234-35
Application for certificate.
§ 234-36
Eligibility date.
§ 234-37
Portion of taxes deducted or remitted.
§ 234-38
Overcharges.
Article V
Tax Foreclosures in Rem
§ 234-39
Authority.
§ 234-40
Acceptance of state law.
§ 234-41
When effective.
Article VI
Deeds Given in Foreclosure Suits
§ 234-42
Deed as presumptive evidence.
§ 234-43
When effective.
Article VII
Real Estate Transfer Tax
§ 234-44
Definitions.
§ 234-45
Imposition of tax.
§ 234-46
Presumptions and burden of proof.
§ 234-47
Payment.
§ 234-48
Returns.
§ 234-49
Exemptions.
§ 234-50
Determination of tax.
§ 234-51
Refunds.
§ 234-52
Remedies exclusive.
§ 234-53
Proceedings to recover tax.
§ 234-54
Powers and duties of Comptroller.
§ 234-55
Administration of oaths; subpoena power.
§ 234-56
Penalties and interest.
§ 234-57
Returns to be secret.
§ 234-58
Notices and limitations of time.
§ 234-59
Construal and enforcement.
§ 234-60
Severability.
§ 234-61
Deposit of revenues.
§ 234-62
Effective date.
Article VIII
Alternative Veterans Tax Exemption
§ 234-63
Exemption granted.
§ 234-64
When effective.