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Village of Penn Yan, NY
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Part II General Legislation
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Chapter 180 Taxation
Chapter 180
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of Penn Yan as indicated in article histories. Amendments noted where applicable.]
Article I
Utility Tax
§ 180-1
Establishment of tax; statutory authority.
§ 180-2
Definitions.
§ 180-3
Records.
§ 180-4
Filing of return.
§ 180-5
Payment of tax.
§ 180-6
Insufficient return; hearing; time limit.
§ 180-7
Notice.
§ 180-8
Failure to file; penalty.
§ 180-9
Refund.
§ 180-10
Tax may be added to customers' bills.
§ 180-11
Failure to pay tax; lien.
§ 180-12
Powers of Village Treasurer.
§ 180-13
Disclosure prohibited; penalties for offenses; exchange of information.
§ 180-14
Disposition of taxes and penalties.
Article II
Senior Citizens Exemption
§ 180-15
Purpose.
§ 180-16
Age eligibility.
§ 180-17
Income eligibility levels.
Article III
Assessment
§ 180-18
Legislative intent; statutory authority.
§ 180-19
Termination of Village's status as an assessing unit.
§ 180-20
Position of Assessor abolished.
§ 180-21
Board of Assessment Review abolished.
§ 180-22
Levy of taxes.
§ 180-23
Filing of copies of Article.
§ 180-24
When effective.
Article IV
Alternative Veterans Exemption
§ 180-25
Purpose.
§ 180-26
Exemption limits.
Article V
Gold Star Parents Exemption
§ 180-27
Purpose.
§ 180-28
Definitions.
§ 180-29
Additional exemption not allowed.
§ 180-30
Applicability.
Article VI
Historic Property Tax Exemption
§ 180-31
Purpose.
§ 180-32
Amount of tax exemption; conditions.
§ 180-33
Application for exemption; filing date.
§ 180-34
Granting of exemption.
§ 180-35
Copies on file.