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 15th day of October 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.
[Amended 9-11-2023 by L.L. No. 2-2023]
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; 9-11-2023 by L.L. No. 2-2023]
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 15th day of August 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; 9-11-2023 by L.L. No. 2-2023]
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 31st day of October 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; 9-11-2023 by L.L. No. 2-2023]
On or before the 31st day of October 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; 9-11-2023 by L.L. No. 2-2023]
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 November 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; 9-11-2023 by L.L. No. 2-2023]
The City Council, at a regular or special meeting held after the public hearing but not later than the first 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; amended 9-11-2023 by L.L. No. 2-2023]
If the City Council fails to adopt or amend and adopt the budget by December 1, 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.
[Amended 9-27-2021 by L.L. No. 2-2021[1]]
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.
[1]
Editor's Note: This local law provided an effective date of 1-1-2022.
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; 9-11-2023 by L.L. No. 2-2023]
Except as otherwise provided by this Article XVII of the City Charter, the City of Ogdensburg will collect City real property taxes in accordance with the procedures set forth in Article 9 of the New York State Real Property Tax Law.
[Amended 9-10-2007 by L.L. No. 3-2007; 11-13-2017 by L.L. No. 1-2018; 9-11-2023 by L.L. No. 2-2023]
A. 
Upon receipt of the annual City real property tax bill, an owner of real property may elect to pay the total amount of the taxes set forth in such statement on or before the 31st day of January; or he/she may elect to pay such taxes in installments, as authorized by Section 972 of the Real Property Tax Law.
B. 
In the event that an owner of real property chooses to pay his/her City real property taxes in installments, City real property taxes shall be due and payable at the office of the City Comptroller in three installments, as nearly equal as possible, on or before the 31st day of January, on or before the 31st day of March and on or before the 31st day of May, respectively.
C. 
Each installment other than the first shall be subject to interest at the rate determined pursuant to Section 924-a of the Real Property Tax Law, up to and including the date on which it is to be paid. Such interest shall be amortized over all scheduled payments. If an installment is not paid on or before the date it is due, additional interest shall be added as provided by Section 975 of the Real Property Tax Law.
[1]
Editor's Note: Former § C-72, Payment of taxes, amended 11-13-2017 by L.L. No. 1-2018, was repealed 9-11-2023 by L.L. No. 2-2023.
[1]
Editor's Note: Former § C-73, Tax notices, amended 3-8-1995 by L.L. No. 1-1995, was repealed 9-11-2023 by L.L. No. 2-2023.
[1]
Editor's Note: Former § C-74, Tax bills, was repealed 9-11-2023 by L.L. No. 2-2023.
[1]
Editor's Note: Former § C-75, Collection periods; interest, was repealed 9-11-2023 by L.L. No. 2-2023.
[1]
Editor's Note: Former § C-76, Tax receipts, amended 3-8-1995 by L.L. No. 1-1995, was repealed 9-11-2023 by L.L. No. 2-2023.
[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; 9-27-2021 by L.L. No. 2-2021;[1] 1-10-2022 by L.L. No. 1-2022]
The County shall be responsible for the enforcement of delinquent City taxes in accordance with Article 11 of the Real Property Tax Law. The City Comptroller shall be responsible for the enforcement of delinquent City School District taxes for properties located within the boundaries of the City in accordance with Article 13 of the Real Property Tax Law and other applicable law.
[1]
Editor's Note: This local law provided an effective date of 1-1-2022.
[Amended 6-12-1995 by L.L. No. 2-1995; 9-27-2021 by L.L. No. 2-2021;[1] 9-11-2023 by L.L. No. 2-2023]
In case any City taxes remain unpaid or uncollected upon the 31st day of May succeeding the delivery of the warrant, the City Comptroller shall make and deliver to the County Treasurer or county officer performing the functions of a County Treasurer an account of taxes paid and unpaid, subscribed and affirmed as true. The County Treasurer shall, if satisfied that such account is correct, credit the City with the amount of such unpaid delinquent taxes.
[1]
Editor's Note: This local law provided an effective date of 1-1-2022.
[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.
[1]
Editor's Note: Former § C-83, Remittance of county taxes, amended 2-26-1985 by L.L. No. 3-1985, was repealed 9-27-2021 by L.L. No. 2-2021.