The fiscal year of the City of Ogdensburg shall begin on the first day of January of each year and end on the 31st day of December of that year.
[Amended 9-10-2007 by L.L. No. 3-2007]
A. 
On or before the first day of November of each calendar year, the City Manager shall submit to the City Council a preliminary budget for the ensuing fiscal year of the City of Ogdensburg and an accompanying message.
B. 
The City Manager's preliminary budget shall also include a five-year capital program in addition to the annual operation budget with appropriate supporting information as to the necessity for the improvements, cost estimates for the improvements and methods of financing them.
C. 
The City Manager's budget message shall explain the budget both in fiscal terms and in terms of work programs. It shall outline the financial policies of the City for the ensuing fiscal year, describe the important features of the budget, indicate any major changes from the current year in financial policies, expenditures and revenues, together with all reasons for any changes. The City Manager's message shall also summarize the City's debt position and include such other material as the City Manager may deem desirable.
[Amended 9-10-2007 by L.L. No. 3-2007]
In order to enable the City Manager to prepare the preliminary budget, the head of every department and/or agency of the City of Ogdensburg shall file with the City Manager no later than the first day of September of each year estimates in writing specifying in detail the amount of and the objects of expenditures required in their respective departments or agencies during the next fiscal year, including in those estimates a statement of each of the salaries of officers and employees of the departments and an estimate of revenues to be received in the ensuing fiscal year.
[Amended 9-10-2007 by L.L. No. 3-2007; 11-13-2017 by L.L. No. 1-2018]
The City Council, after receiving the City Manager's preliminary budget, shall accept the proposed preliminary budget or make any modifications to it as the City Council may desire and, on or before the 15th day of November of each year, shall file the accepted proposed preliminary budget with the City Clerk and the Comptroller of the City of Ogdensburg. The proposed preliminary budget shall be a public record and shall be available for inspection by the general public at the office of the City Clerk.
[Amended 9-10-2007 by L.L. No. 3-2007]
On or before the 30th day of November of each year the City Council shall fix a date, time and place for a public hearing on the preliminary budget before the City Council and direct the City Clerk to publish notice of the public hearing at least five days before the date of the hearing in the official newspaper of the City, or, if no official newspaper has been designated, the notice of the public hearing shall be published in a newspaper of general circulation within the City.
[Amended 9-10-2007 by L.L. No. 3-2007]
The City Council shall meet on the date, at the time and at the place fixed for the purpose of holding the public hearing on the budget. Such hearing shall be held and completed before the 15th day of December of each year. At this hearing all persons desiring to be heard in relation to the budget shall be heard. However, the City Council may establish rules of procedure for such public hearing and such rules may provide limitations on the time allocated to any speaker.
[Amended 9-10-2007 by L.L. No. 3-2007]
The City Council, at a regular or special meeting held after the public hearing but not later than the 20th day of December, shall by resolution adopt or amend and adopt the budget, which budget when adopted shall thereupon become the annual budget of the City for the ensuing fiscal year. At the same meeting at which the annual budget is adopted, the City Council shall adopt a resolution appropriating the various amounts in the budget as approved for the departments and agencies of the City, and for the several purposes specified in the budget. Within 30 days after the adoption of the budget, the Comptroller as Chief Officer shall file with the State Comptroller a certified copy of such budget, and such other information as the State Comptroller may require. However, failure of the City Comptroller to file such information with the State Comptroller as required by § C-59 or this section shall not invalidate a tax levied by the City.
[Added 3-8-1995 by L.L. No. 1-1995]
If the City Council fails to adopt or amend and adopt the budget by December 20, then the budget as submitted by the City Manager shall be deemed to be the budget of the City for the ensuing fiscal year, and expenditures shall be made in accordance therewith. Such failure to act shall be deemed a positive action to adopt the appropriation and tax levy resolutions relative to the preliminary budget in the same manner as set forth in §§ C-64 and C-70.
[Amended 3-8-1995 by L.L. No. 1-1995; 9-10-2007 by L.L. No. 3-2007]
Unless otherwise specifically provided in this Charter or by law, no money shall be drawn from the City treasury nor shall any obligation for the expenditure of money be incurred except pursuant to appropriations made by the City Council. Upon written request of the Manager, the City Council may transfer an unencumbered balance in an appropriation made for one department or agency to another department or agency or may transfer any unencumbered balance in an appropriation made for a division or office to another division or office in the same department. The Comptroller, upon request of the department head and with the approval of the Manager, may transfer an unencumbered balance in an appropriation made for a division or office to another division or office in the same department, provided that such transfer does not exceed 5% of the department's budget. Such intradepartmental transfers made by the Comptroller shall be reported to the City Council at its next regular meeting.
[Amended 8-18-1986 by L.L. No. 3-1986]
All real property within the boundaries of the City of Ogdensburg is assessable for county and City taxes unless exempt from taxation pursuant to federal, state or local law. Taxable real property shall be assessed according to its condition on the first day of April in each year.
[Amended 8-18-1986 by L.L. No. 3-1986]
The City Assessor shall prepare the assessment rolls in the form prescribed by or approved by the State of New York and in accordance with any rules and regulations adopted by agencies of the State of New York having jurisdiction over the matter. The City Assessor shall complete the tentative assessment rolls and place copies thereon on file in his office on or before the second Monday in May and on that date shall cause notice of the completion of the assessment rolls to be published in the official newspaper of the City of Ogdensburg stating that the assessment rolls have been completed and that copies thereof are on file in the office of the City Assessor where they may be examined by any person during the office hours on business days pursuant to the laws of the State of New York.
A. 
The Real Property Tax Law of the State of New York shall govern complaints concerning assessments by any person or a corporation who or which owns or has an interest in taxable real property in the City of Ogdensburg.
B. 
The date for hearing on any complaints concerning assessments shall be as provided by the Real Property Tax Law of the State of New York or the third Tuesday of June of each year, whichever date is later.
All miscellaneous provisions relating to the assessment of real property as contained in §§ 550 to 574 of the Real Property Tax Law and applicable to cities generally shall apply to assessment procedures in the City.
[Amended 9-10-2007 by L.L. No. 3-2007]
The City Council, at the meeting at which the annual budget is adopted, shall levy taxes on all taxable property within the City as shown in the annual assessment rolls, to the amount required to be raised by tax in the annual budget. All taxes thus levied shall become liens on the properties against which they are levied on the first day of January following the levy of such taxes.
[Amended 9-10-2007 by L.L. No. 3-2007; 11-13-2017 by L.L. No. 1-2018]
The City Clerk, on that day following the adoption of the annual tax levy by the City Council, shall deliver to the Comptroller a certified copy of the resolution making such levy. Thereupon, and on or before March 31 of the current year, the Comptroller shall extend the City tax as levied by the City Council, and shall enter these extensions along with all delinquent special assessments, delinquent sewer rates, delinquent water rates, delinquent rubbish collection charges and any other delinquent special charge on the original assessment rolls filed with him, which rolls then become the tax rolls of the City for the ensuing year. When the tax rolls have been thus completed, a warrant signed by the Manager and by the City Clerk shall be attached thereto, directing the Comptroller to collect from the persons named in the rolls the sums specified as levied against the parcels described in the rolls as owned by them.
[Amended 11-13-2017 by L.L. No. 1-2018]
The City tax and all delinquent assessments and charges added to the rolls pursuant to §§ C-80 and C-81 hereof shall be due and payable at the office of the City Comptroller in two installments on the 15th day of April and on the 15th day of July.
[Amended 3-8-1995 by L.L. No. 1-1995]
The City Comptroller, once a week for two successive weeks during the last two weeks of April and the first week of May in each and every year, shall cause a notice to be published in the official newspaper of the City or, if no official newspaper has been designated, in a newspaper having general circulation in the City to the effect that he has received such tax roll and warrant and that City taxes are due and payable at his office in City Hall on any weekday, Saturday and holidays excepted, during usual business hours. The notice shall state the collection period during which taxes may be paid without penalty and the penalties to be added to nonpayment during such collection period pursuant to the Real Property Tax Law.
The City Comptroller, on or before the 15th day of April in each year, shall mail to each owner of taxable property shown in the tax rolls, whose name and address he is able to ascertain, a statement showing the amount of taxes due on his property, the period covered, and the name and address of the collection officer. The provisions of this section are for the benefit of the taxpayers, and the failure of the City Comptroller to mail such bills or the failure of such owner to receive them shall not invalidate or otherwise affect such tax, shall not prevent the accruing of penalties for the nonpayment thereof and shall not affect the validity of interest prescribed by law with respect thereto.
The taxes shall be due and payable in installments during the period from April 15 through May 15 and July 15 through August 15, which periods are designated as collection periods. On the day first succeeding a collection period, there shall be added to all unpaid taxes interest at the rate of 5% for the first 30 days or fraction thereof, and 1% per each 30 days thereafter or fraction thereof.
[Amended 3-8-1995 by L.L. No. 1-1995]
The City Comptroller shall deliver or forward by mail a proper receipt for each tax payment upon the request of the person paying the tax.
[Amended 9-10-2007 by L.L. No. 3-2007]
Special assessments, or installments thereof, are due and payable the day following the approval of the pertinent special assessment rolls by the City Council. Such assessments, or installments thereof, may be paid within one month following approval by the City Council without penalty, which month is designated as the collection period. On the first day of each month succeeding the collection period, there shall be added to all such unpaid assessments, or installments thereof, a penalty of 5% for the first 30 days or fraction thereof, and 1% per 30 days or fraction thereof are paid. If any such assessments, or installments thereof, remain unpaid for four months or longer by the first day of December, they shall be added, with accrued penalties, by the City Comptroller to the tax rolls for the ensuing year against the proper delinquent parcels of taxable property. Items thus added to the tax rolls shall become in all respects part of the tax levy and subject to all the penalties applicable to such levy for nonpayment.
[Amended 3-8-1995 by L.L. No. 1-1995]
A. 
Sewer rents, water bills, rubbish collection, lawn mowing charges, demolition, grading and other special charges for municipal services relating to real property are due and payable when billed and, if unpaid for 30 days or longer after the first day of December, shall be added by the City Comptroller to the tax rolls for the ensuing year against the proper delinquent parcels of taxable property. Items thus added to the tax rolls shall become in all respects part of the tax levy and subject to the same penalties as provided for in § C-77.
B. 
As an alternative method of collecting unpaid charges for sewer rents, water bills, rubbish collection, lawn mowing charges, demolition, grading or other special charges relating to real property, the City of Ogdensburg may institute any action or proceeding authorized by law against the property owner and/or recipient or beneficiary of said service. Said action or proceeding may seek any remedy allowed by law.
[Amended 9-10-2007 by L.L. No. 3-2007]
All taxes and assessments charged upon real estate, including those for local improvements and other charges, shall be a lien upon the same from the time of completing the tax roll therefor, and such lien shall be prior and superior to all other liens and encumbrances. All such taxes, assessments and other charges may also be recovered in an action brought by the City against any person liable therefor and the lien thereof may be foreclosed by action in the same manner and by the same proceedings as in an action for the foreclosure of a mortgage upon real estate. In any action to recover any taxes or assessments or to foreclose the lien thereof, the assessment or tax roll shall in all cases be prima facie evidence of the right of recovery of the amount of such tax and assessment, and interest, and penalties, and no property shall be exempt from levy and sale for the payment of the same. Notwithstanding any other provision of this Charter, tax liens owned by the City and due and unpaid for at least two years from the date on which the tax and other legal charges represented thereby became a lien shall be foreclosed by an action in rem in accordance with Title 3 of Article 11 of the Real Property Tax Law.
[Amended 6-12-1995 by L.L. No. 2-1995]
A. 
Whenever any tax or assessment, and the penalties and interest thereon, shall remain unpaid nine months from the date of levy thereof, the Comptroller shall advertise and sell the real estate charged therewith in accordance with the Real Property Tax Law. However, at such sale, rates of interest shall be bid in multiples of 1% or a flat bid of no interest whatsoever and parcels shall be bid and sold separately. Except as otherwise provided herein, the Comptroller shall award such bill to the person bidding the lowest rate of interest or no interest. If more than one person bids the same rate of interest, the Comptroller or other authorized person conducting such sale shall sell the parcel to whichever of such bidders as he in his sole discretion shall determine. In any case, however, and as to any parcel, the Comptroller may reject any and all bids and bid in and purchase the same for the City at the maximum rate of interest, in which event the bid of the City shall be preferred over all other bids. The City shall likewise be deemed the purchaser at the maximum rate of interest of all parcels which are not otherwise sold at such sale.
B. 
Conveyance of the real estate; cancellation of the tax sale certificate.
(1) 
If any parcel or lot so sold shall not be redeemed as provided, the Comptroller, as soon as is reasonably practical after the expiration of two years from the date said tax and other charges shall become a lien, may execute and deliver to the purchaser, his heirs or assigns or to the City or its assigns, as the case may be, a conveyance of the real estate so sold, which conveyance shall vest in the grantee an estate in fee, subject only to the liens, if any, of unpaid taxes, assessments or other charges levied pursuant to § C-78. Alternatively, as soon as is reasonably practicable after the expiration of said two years, where the City is the holder of the certificate of sale, the Comptroller may cancel the certificate by a proper entry on the records of the Office of the Comptroller or on the records of the County Clerk. The Comptroller may cancel said tax sale certificate for one or more of the following reasons:
(a) 
There is reason to believe that there may be a legal impediment to the enforcement of the tax lien affecting such parcel.
(b) 
The tax has been canceled or is subject to cancellation pursuant to § 558 of the Real Property Tax Law or, in the case of a tax district to which such section does not apply, the tax would be subject to cancellation if such section were applicable to the tax district.
(c) 
The enforcement of the lien has been stayed by the filing of a petition pursuant to the Bankruptcy Code of 1973 (Title Eleven of the United States Code).
(d) 
If the tax district were to acquire the parcel, there is a significant risk that it might be exposed to a liability substantially in excess of the amount that could be recovered by enforcing the tax lien.
(2) 
Upon the cancellation of the tax sale certificate, the Comptroller shall issue a certificate of cancellation setting forth the facts which render the tax sale certificate eligible for cancellation. The cancellation of the tax sale certificate shall have no effect upon the tax lien or other liens against the affected parcel. On cancellation of said certificate, the City may sue for the full amount due on the real estate as determined by the last day for redemption and recover in an action against any person(s) and/or business entity liable therefor. A judgment in such action in favor of the City shall not operate to release any lien of such amount due on the real estate until fully satisfied.
[Amended 9-10-2007 by L.L. No. 3-2007]
A. 
The City Assessor shall have the power and be charged with the duty to carry out the purpose and intent of Article 4-A of the Commerce Law, § 485 of the Real Property Tax Law[1] and other applicable laws of the State of New York to grant business facility owners or operators, as defined by the aforesaid state laws, tax exemption or tax credits from taxes and special ad valorem assessments imposed to the extent of any increase in the value of the capital improvements, commenced on or after July 1, 1968, consisting of construction, reconstruction, erection or improvements, as certified in the certificate of eligibility issued by the New York State Job Incentive Board, created by § 116 of the Commerce Law,[2] provided that the owner or operator of the business facility, on the form prescribed by such Board, to which there shall be attached a copy of the certificate of eligibility so issued, files such application before the taxable status date with the City Assessor of the City and simultaneously therewith files the application with the State Board of Equalization and Assessment and the State Job Incentive Board.
[1]
Editor's Note: Article 4-A of the Commerce Law (now Economic Development Law) was repealed by L. 1983, c. 15; however, § 133 of L. 1983, c. 15, provides for the continuation of Art. 4-A of the Commerce Law in certain cases (see the historical note following Art. 4-A of the Economic Development Law). Section 485 of the Real Property Tax Law was repealed by L. 1988, c. 165; however, § 6 of L. 1988, c. 165, provides for the continuation of § 485 for certain uses (see the historical note following § 485 of the Real Property Tax Law).
[2]
Editor's Note: Section 116 of the Commerce Law (now Economic Development Law) was repealed by L. 1983, c. 15; however, § 133 of L. 1983, c. 15, provides for the continuation of Art. 4-A of the Commerce Law in certain cases (see the historical note following Art. 4-A of the Economic Development Law).
B. 
Upon submission of the aforesaid application and proof, the City Assessor, with or without a hearing, shall consider the application for such exemption and, if found to be in order, determine the assessed value of the exemption in accordance with the certificate of eligibility and enter such value on the exempt portion of the assessment roll.
C. 
The City Assessor, in his/her determination, shall grant a 100% tax credit or exemption, and the exemption as granted shall continue for five years only; and thereafter the exemption shall be at the rate of 50% during the period of years so approved only if the certificate of eligibility is not revoked or modified and is renewed or extended by the State Job Incentive Board.
D. 
Any exemption so granted by the City Assessor shall commence with the assessment roll prepared on the next following taxable status date of the City of Ogdensburg.
[Amended 2-26-1985 by L.L. No. 3-1985]
The City Comptroller shall remit to the County Treasurer county taxes collected by the office of the City Comptroller. Remittances of currently due taxes actually collected shall be made on or before May 25, August 25 and December 1 of each fiscal year. Taxes delinquent for more than nine calendar months, plus applicable penalties and interest, shall be remitted to the County Treasurer on or before the 30th day of the month during which said delinquent taxes are actually collected.