All taxes and assessments for City purposes
shall be a lien upon the real estate upon which they are assessed
within the City as of the date levied and shall remain a lien until
paid. Such liens shall be superior to any mortgage, judgment or other
lien of any nature affecting said premises.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
It shall be the duty of the City Clerk/Treasurer
to collect and receive at his or her office all taxes and assessments
laid upon said City or upon any portion thereof in the manner prescribed
by this Charter and also all water rents fixed and assessed by the
Board of Public Utilities and all charges for electricity or any other
charges for any public service made and fixed by the Board of Public
Utilities. He or she shall retain at his or her office possession
of all warrants and assessment rolls delivered to him or her for collection.
The City Council is authorized to sell and convey
lands acquired by it at tax sale at public or private sale, after
initially offering such land at sealed public bid or public auction.
The City Council may reserve the right to reject any or all bids received.
No such sale shall be effective unless and until such sale shall have
been approved and confirmed by a majority vote of the City Council.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
Upon the County Legislature equalizing taxes for county purposes in accordance with the Real Property Tax Law and following receipt of the assessment roll and warrant, the City Clerk/Treasurer shall collect the county taxes levied on properties located in the City on behalf of the county. Upon the expiration of the county tax warrant, he or she shall settle and return annually to the collecting officer of Chautauqua County all county taxes received by him or her in the manner and within the time required by Article 9 of the Real Property Tax Law, and shall not act as guarantor of the collection of county taxes. The City shall have the authority to retain all interest and penalties paid on the county taxes as payment for the collection and handling of the county taxes as provided in §
C-40 prior to their return to the county pursuant to this section.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
The Board of Education, upon equalizing taxes
for school purposes in accordance with Article 13 of Real Property
Tax Law, shall levy taxes for the school district and enter and extend
same on the original and certified copies of the assessment roll and
annex thereto a warrant to the City Clerk/Treasurer and deliver same
all as provided by Article 13 of the Real Property Tax Law. The City
Clerk/Treasurer shall collect the school taxes levied on properties
located in the City on behalf of the school district. Upon final settlement
with the School District Treasurer, the Comptroller shall pay from
the general funds of the City the amount of uncollected school taxes
and thereafter any of such taxes collected shall belong to the City.
The City Council shall provide, by ordinance
or local law, additional remedies for the collection of unpaid taxes.
The City Council shall have the power and it
shall be its duty annually thereafter at the time of levying the annual
taxes in and for said City to levy the installments and interest due
and payable that year as charged against such land and the owner or
owners thereof and against each and every street that shall by law
be required to pay any portion of the expense of said improvement,
and the same shall be collected and enforced as other taxes are collected
and enforced in said City. If obligations are issued to finance such
improvement, the monies assessed and collected for installments and
interest charged against the abutting property and the owner or owners
thereof and against each and every street liable to pay any portion
of the expense of such pavement shall be used in paying the portion
of such obligations which were applied to the share of the cost of
the improvement so assessed.