[Adopted 7-18-1983 by L.L. No. 2-1983 as Ch. X, Art. III, of the 1983 Code]
Whenever any work provided for in this article
shall have been completed, the expense thereof shall be imposed and
assessed upon the property, including franchises, benefited thereby,
in like manner and form as other assessments for work done in said
City are laid and imposed; and such assessment, when so made, shall
be presumptive evidence of the regularity of all proceedings taken
and had under the provisions of this article and shall be and constitute
a lien and charge upon the several pieces of land and franchises therein
described; and the general provisions of the Second Class Cities Law
and of the acts amendatory thereof and supplemental thereto, now existing
or hereafter to be enacted, and all other laws not herein repealed,
as to the validity of any assessment shall be applicable and shall
apply to the assessments provided for in this article. The assessments
for the expenses of the work done as herein provided for shall be
and become due and payable in the manner and at the times and in the
proportions fixed by the Common Council, subject to the approval of
the Board of Estimate and Apportionment; provided, however, that in
any ordinance for any street or other improvement, the expense of
which may be imposed and assessed upon the property benefited thereby
as provided by law, the assessment therefor may become due and payable
in not more than a number of annual installments equal to the number
of annual installments of obligations issued to finance such improvement,
together with the interest thereon, from and after the date of confirmation
of such assessment, at the rate specified in the ordinance authorizing
such improvement, which rate shall be, as nearly as may be, the rate
borne, or which it is estimated will be borne by any obligations issued
or to be issued on account thereof, upon the whole amount of the entire
assessment remaining unpaid; and each installment shall be due and
payable upon each first day of September following the confirmation
of such assessment, until the whole of said assessment and the interest
thereon shall be paid. The owner of any piece of property assessed
as in this article provided may, at any time, pay to the City Treasurer
the entire assessment upon his property, with interest at the rate
aforesaid up to the time of such payment; and thereupon said property
shall be discharged from the lien of such assessment. In case any
payment so above provided for shall not be made when, as above provided
for, it becomes due and payable, then such amount shall be collected
by a sale of the property assessed and such other, if any, proceeding
as is now or may hereinafter be provided by law for the collection
of ordinary assessments in such City. It shall be the duty of the
City Treasurer immediately when any such default shall take place
to proceed, under the provisions of law now or hereafter enacted,
to advertise the property assessed for such amount so in default and
to sell the same for the amount due thereon, with interest on such
amount from the time of such default at the rate prescribed by law
in the case of ordinary City assessments, together with the costs
and charges of the notice of sale. The property shall be sold subject
to all subsequent payments chargeable thereto under said assessment
and subject to any other City assessment then a lien thereon, and
the City Treasurer's declaration of sale shall each be conclusive
evidence of the regularity of all proceedings prior thereto, including
the sale.
[Added 9-16-1985 by L.L. No. 3-1985]
A.
The intent of this article is to provide for a uniform
system of billing, collection and enforcement of special assessments.
B.
Bills for special assessments shall be rendered on
or before the first day of July for each year in which an annual installment
is due and will be payable at the office of the City Treasurer on
or before September 1.
C.
Special assessment bills not paid on or before September
1 of each year will be placed on a special assessment roll with 5%
added and will become a lien and charge against the property.
D.
At the same time that he shall deliver the final property
tax assessment roll to the Albany County Legislature, the Assessor
shall also deliver to the Clerk of said County Legislature the special
assessment roll referred to hereinabove. Said special assessment roll
shall be annexed to the warrant for the collection of property taxes
for the next succeeding year.
E.
Upon the return of the warrant so issued by the County
Legislature, the Treasurer shall include on the general property tax
bill for each parcel in the City of Albany a separate listing containing
the amount due for any special assessment included on the previous
year's special assessment roll.
F.
The Assessor shall on or before November 1, 1985, transmit to the Clerk of the Albany County Legislature a special assessment roll, which shall include all delinquent special assessments between 1965 and 1975. Said bills, if not paid on or before December 31, 1985, shall be collected in accordance with Subsection E of this section.
G.
This article shall be in full force and effect from
and after its passage, approval, recording and publication as provided
by law.
If a petition for permissive referendum shall
be filed within 45 days after adoption of this article, then in that
event if approved by the electorate this article shall become effective
upon such approval; if no petition be filed within 45 days this article
shall then take effect at the termination of the 45 days after its
adoption.
From and after the passage of this article it
shall be unlawful for the Assessors in making assessments either for
the purpose of taxation or for local improvements to recognize any
subdivision of land except where each subdivision is bounded by a
public street duly accepted by the City. No street shall be accepted
by the City until a map of the same shall be duly approved by the
City Engineer and be filed in his office.
The Treasurer of the City of Albany is hereby
authorized and directed to sell at public auction, from time to time,
as in his judgment he deems best, all the right, title and interest
of the City in and to lands purchased by it at sales for the nonpayment
of taxes, water rents and assessments.
All such lands shall be advertised for sale
by said Treasurer in the manner required by law for the sale of the
City's lands, and by him sold to the highest bidder, at the City Hall,
in the City of Albany, upon such conditions and subject to such restrictions
as may be prescribed by the Board of Estimate and Apportionment of
the City of Albany; provided, however, that said Board shall have
power to reject any bid which, in its opinion, is inadequate.
It shall be the duty of the Treasurer to establish
and maintain a true record of all his transactions regarding said
sales.
A.
All lands so sold shall be conveyed by a contract
of sale conditioned that the purchaser shall pay all taxes, water
rents and assessments that may be duly assessed or levied upon said
premises for the period of five years following the date of such contract
of sale, within 30 days after the same shall be assessed or levied
and become due, and for the performance of such other conditions as
may have been prescribed by said Board, and in the event of the nonfulfillment
of any such purchaser of any of the conditions of said contract, such
land so sold, with the improvements thereon, shall revert to and become
the property of the City of Albany, and said Treasurer and Board of
Estimate and Apportionment shall perform all necessary acts to retake
possession of such lands.
B.
The purchaser shall also be personally liable for
the payment of such taxes, water rent and assessments.
Any such purchaser or successor shall be entitled
to receive a quit-claim deed, duly executed by the Mayor of the City
of Albany, at the end of any such term of five years after the date
of any such contract, upon the certificate of the City Treasurer that
all taxes, water rents and assessments upon the lands described in
such contract have been paid, and upon the certificate of the Board
of Estimate and Apportionment that all the other conditions in said
contract have been complied with; provided, however, that any such
purchaser or successor may, with the consent of the Board of Estimate
and Apportionment, receive a quit-claim deed, duly executed by the
Mayor, at any time after the contract of sale, upon filing with the
City Treasurer a bond, with sufficient sureties, conditioned for the
payment of all taxes, water rents and assessments for the period of
five years from the date of the contract of sale, and for the performance
of all other conditions in said contract contained. The amount of
such bond and the sufficiency of the sureties is to be approved by
the Mayor and its form and manner of execution by the Corporation
Counsel or his assistant.
All moneys received by the City Treasurer from
such sales shall be credited by him as for moneys received for redemption
of lands purchased by the City for nonpayment of taxes, water rents
and assessments.
Pursuant to the provisions of Chapter 468 of
the Laws of 1933, the City of Albany consents that the County Treasurer
of the County of Albany reduce the rates of interest or penalties
now imposed by law for failure to pay any real property tax or water
rent which shall have been returned as unpaid by the City Treasurer
to the County Treasurer for the collection of which no sale of the
property shall have been made. The City of Albany further consents
that the County Treasurer be authorized to permit the redemption of
any piece of property sold at a tax sale and bid in by the County
of Albany and/or the City of Albany and to remit, in whole or in part,
any penalties and interest imposed by law to which the County or the
City of Albany shall be lawfully entitled upon such redemption.
Pursuant to the provisions of Chapter 220 of
the Laws of 1944, the City of Albany consents that all penalties and
interest on any unpaid taxes, assessments and water rents levied prior
to April 1, 1941, on real property by the City of Albany and for the
collection of which no sale of the property shall have been made may
be canceled, revoked or reduced, provided that such unpaid taxes,
assessments and water rents are paid within a period of one year from
the date of such reduction, cancellation or revocation upon resolution
heretofore or hereafter duly adopted by the Board of Supervisors of
the County of Albany; and further consents in the event that such
property shall have been sold at tax sale and bid in by the County
of Albany, redemption of any piece of such property may be permitted
without penalties or interest by payment of the unpaid taxes, assessments
and water rents heretofore levied on such property, upon resolution
duly adopted by the Board of Supervisors of the County of Albany.
The City of Albany further consents that the payment of such back
taxes and water rents without penalties or interest may be made in
such installments as the Board of Supervisors may determine to be
for the best interests of the City and County of Albany and the owner
of such real property, provided that in case of a corporation in reorganization
under any of the provisions of the acts of Congress relating to bankruptcy,
such installments may be payable over a period of more than one year.
A.
Authorization to collect taxes from proceeds of fire
insurance claims.
(1)
Lien on proceeds for payment of outstanding taxes.
The City Treasurer shall establish and implement a program in accordance
with the provisions of Chapter 738 and Chapter 739 of the Laws of
1977[1] to collect City taxes, including all regular taxes, special
ad valorem levies, special assessments, municipal charges and interest
thereon, remaining undischarged for a period of one year or more,
from the proceeds of any fire insurance policy insuring the interest
of an owner and insured on real property located in the City of Albany.
Upon the City Treasurer's filing of a certificate with the insurer
certifying the amount of taxes owed, the City shall have a lien to
the extent of such taxes on the fire insurance proceeds, which lien
shall have priority over all other taxes, except the claim of mortgagee
of record named in the fire insurance policy.
[1]
Editor's Note: See § 22 of the General
Municipal Law.
(2)
Agreement to restore premises; release of proceeds.
Notwithstanding the foregoing, fire insurance proceeds which are claimed
pursuant to this article shall be released or returned to the insured,
provided that the insured agrees in writing to restore the affected
premises. Such agreement shall be entered into between the insured
and the City no later than 30 days after payment of the proceeds by
the insurer to the City, and the City Treasurer is hereby authorized
to enter into such agreement on behalf of the City. The agreement
shall require the insured to restore the premises within a reasonable
period of time to the same or an improved condition than before the
loss or destruction, and shall further require the posting of an undertaking
in an amount sufficient to assure the restoration of the premises.
The agreement shall contain such additional terms as the Corporation
Counsel deems to be appropriate.
(3)
Time period to hold proceeds. All proceeds paid by
the insurer to the City in accordance with the provisions of this
article shall be held by the City Treasurer in trust until the expiration
of the thirty-day period, during which the insured may enter into
an agreement to restore the affected premises. If an agreement is
not executed within this period, the City Treasurer shall apply the
proceeds to the payment of outstanding taxes on the affected premises.
If an agreement is executed for the restoration of the affected premises,
the proceeds shall be released or returned to the insured, but the
City shall have the right to use any other available method for the
collection of the outstanding taxes.
(4)
Additional remedies. The program authorized in this
article shall be in addition to any other remedies which may be available
for the collection of back taxes, and a claim placed against fire
insurance proceeds under this article shall not prevent the City from
pursuing any other available remedies. In addition, the Corporation
Counsel is authorized to institute any action or special proceeding
which may accrue against the insured, insurer, real property or surety
under this program.
(5)
Filing of claims by City. The City Treasurer shall
file claims with an insurer in accordance with this article for taxes
owed on property upon which there is erected any residential, commercial
or industrial building or structure, except a one- or two-family residential
structure. Under this program, the City Treasurer shall file claims
against the proceeds of fire insurance policies issued, reissued or
renewed on or after November 3, 1977, and all claims shall be filed
with the insurer within 20 days after such insurer's demand therefor.
(6)
When effective. This subsection shall take effect
immediately.
B.
Notice of intention to claim against proceeds.
(1)
Authorization to serve notice of intention. The City
Treasurer is hereby authorized and directed to serve a notice of intention
to claim against fire insurance policies insuring the interest of
an owner and issued on real property located in the City of Albany
upon the State Superintendent of Insurance for entry in the index
of liens maintained by him as provided in § 33-a of the
Insurance Law.[2]
[2]
Editor's Note: See now § 331 of
the Insurance Law.
(2)
Release of proceeds to insured; conditions of agreement.
Fire insurance proceeds claimed by the City of Albany shall be released
or returned to the insured in accordance with the provisions of the
local law entitled "Local Law No. 1-1979, A Local Law in Relation
to the Collection of Taxes from Certain Fire Insurance Proceeds."[3] The insured must enter into an agreement with the City
of Albany to restore the affected premises within 30 days after payment
of the proceeds by the insurer to the City, and the City Treasurer
is hereby authorized to enter into such agreement on behalf of the
City. The agreement shall require the insured to restore the affected
premises within a reasonable period of time to the same or an improved
condition than before the loss or destruction, and shall further require
the posting of an undertaking in an amount sufficient to assure the
restoration of the premises. The agreement shall contain such additional
terms and conditions as the Corporation Counsel deems to be appropriate.
(3)
When effective. This subsection shall take effect
simultaneously with the adoption of Local Law No. 1-1979 of the City
of Albany.
[Added 4-19-2004 by Ord. No. 14.41.04]
A.
The Common Council recognizes that the individuals
who are members of the military make a tremendous sacrifice, especially
in times like these when our military personnel are in many locations
throughout the world and here in New York fighting against terrorism.
This sacrifice is just as real for the men and women who comprise
our reserve armed forces and state organized militia. Such military
personnel continue to be responsible for their own well-being and
the well-being of their families and they must still face the obligations
that exist in their everyday lives. Military personnel engaged in
active duty should not be troubled by their obligations at home.
B.
Pursuant to the authority granted in Real Property
Tax Law § 925-d, notwithstanding any other provision of
law which relates to the collection of real property tax owed or to
the imposition of penalties or interest therefor for a late payment
owed by a person who has been deployed by the military or by the spouse
or domestic partner of such person for real property of a person so
deployed, any deadline with respect to the payment of such real property
tax shall be extended for a period of ninety days after the end of
such deployment. For purposes of this section a "person deployed by
the military" shall mean a person who has been ordered to active military
duty, other than training, for the period beginning with a declaration
of war by Congress and ending with a date prescribed by Presidential
proclamation or concurrent resolution of Congress or during any periods
of combat designated by presidential executive order or hazardous
duty. Any payment on behalf of such deployed person, spouse or domestic
partner from a real property tax escrow account shall likewise be
so extended consistent with the provisions of this section.
[Added 9-16-2019 by L.L.
No. 3-2019]
A.
Pursuant
to the authority granted in the New York State Real Property Tax Law § 928-a,
and notwithstanding any other provision of law which relates to the
collection of real property tax owed or to the imposition of penalties
or interest therefor for a late payment owed, property taxes may be
paid in installments, and the City Treasurer is authorized to accept
payments in installments for such property taxes owed to the City
of Albany pursuant to its annual Tax Warrant as follows: a first installment
of half (50%) of the total tax due on or before the appropriate date
as required by law (currently either January 31 or February 6 annually),
and payment of the remaining amounts due, with interest, as determined
pursuant to the New York State Real Property Tax Law § 924-a.
B.
Pursuant
to the authority granted in the New York State Real Property Tax Law § 924-a,
and notwithstanding any other provision of law which relates to the
application of penalties or interest for late payment of annual property
taxes, the penalty for late payment of property taxes in the City
of Albany shall be: 4% in the first month or fraction thereof, for
any amount of property tax that is not timely received by the City
Treasurer in whole, or in part pursuant to an installment payment
authorized by local or state law. After the first month of late payment,
the penalty shall be an additional 1% in each succeeding month or
any fraction thereof. Any property taxes remaining unpaid at the expiration
of the Tax Warrant period shall be subject to additional penalties
as determined by Albany County.
[1]
Editor's Note: Former § 333-33.3, Delayed imposition
of interest on taxes and penalties during the COVID-19 pandemic, adopted 2-18-2021 by L.L. No. 4-2021, was deemed repealed on 6-1-2021.
