[Adopted 2-3-1998 by L.L. No. 1-1998]
As used in this article, the following terms
shall have the meanings indicated:
Property owned for the purpose of securing an income from
the property itself, but shall not include residential property containing
three or fewer dwelling units.
Where real property is income-producing property,
the owner shall be required to submit annually to the Town Assessor,
not later than the first day of May 1998 for those statements due
in 1998 and not later than the first day of February on all succeeding
years, a statement of all income derived from and all expenses attributed
to the operation of such property as follows:
A.
Where the owner's books and records reflecting the
operation of the property are maintained on a calendar year basis,
the statement shall be for the calendar year preceding the date the
statement shall be filed.
B.
Where the owner's books and records reflecting the
operation of the property are maintained on a fiscal year basis for
federal income tax purposes, the statement shall be for the last fiscal
year concluded as of the first day of January preceding the date the
statement shall be filed.
C.
Notwithstanding the provisions of Subsections A and B of this section, where the owner of the property has not operated the property and is without knowledge of the income and expenses of the operation of the property for a consecutive twelve-month period concluded as of the first day of January preceding the date the statement shall be filed, then the statement shall be for the period of ownership.
D.
The Town Assessor may for good cause shown extend
the time for filing an income and expense statement by a period not
to exceed 30 days.
Such statements shall contain the following
declaration: "I certify that all information contained in this statement
is true and correct to the best of my knowledge and belief. I understand
that the willful making of any false statement of material fact herein
will subject me to the provisions of law relevant to the making and
filing false instruments and will render this statement null and void."
The form on which such statement shall be submitted
shall be prepared by the Town Assessor and copies of such form shall
be made available at said Assessor's office in the Town of Catskill.
A.
In the event that an owner of income-producing property fails to file an income and expense statement within the time prescribed in § 142-7 of this article (including any extension of time for filing), the Board of Assessment Review shall deny any complaint in relation to the assessment of such property by such owner.
B.
In the event that an income and expense statement
required under the provisions of this article has not been timely
filed, the Town Assessor may compel by subpoena the production of
the books and records of the owner relevant to the income and expenses
of the property, and may also make application to any court of competent
jurisdiction for an order compelling the owner to furnish the required
income and expense statement, and the books and records to the income
and expenses of the property. In the event that such an order is issued,
the Town Assessor shall be entitled to recover from the owner the
costs and expenses, including attorneys' fees, incurred by the Town
in connection with the proceeding to obtain and enforce the order.
A.
Except in accordance with proper judicial order or
as otherwise provided by law, it shall be unlawful for the Town Assessor,
or any official or employee of the Town, any member of the Board of
Assessment Review, any person engaged or retained by the Town, the
Town Assessor or the Board of Assessment Review on an independent
contract basis, or any person who, pursuant to this article, is permitted
to inspect any income and expense statement or to whom a copy, an
abstract or a portion of any such statement is furnished, to divulge
or make known in any manner the amount of income and/or expense or
any particulars set forth or disclosed in any such statement required
under this article. The officers charged with custody of such statements
shall not be required to produce any income and expense statement
or evidence of anything contained in said statement in any action
or proceeding in any court, except on behalf of the Town or the Town
Assessor. Nothing herein shall be construed to prohibit the delivery
to an owner or his or her duly authorized representative of a certified
copy of any statement filed by such owner pursuant to this article,
or to prohibit the publication of statistics so classified as to prevent
the identification of particular statements or the items thereof,
or delivery of a copy to a legal representative or other professional
retained by the Town or Board of Assessment Review retained with respect
to a proceeding to review the assessment of the property at issue
for use solely with respect to the review of said assessment and for
no other purpose.
B.
Any violation of the provisions of this article shall
be punished by a fine not exceeding $1,000 or by imprisonment not
exceeding one year, or both, at the discretion of the court, and if
the offender be an officer or employee of the Town or member of the
Board of Assessment Review, the offender shall be dismissed from office.
