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City of Auburn, NY
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The Code
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Part II, General Legislation
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Chapter 265 Taxation
Chapter 265
Taxation
[HISTORY: Adopted by the City Council of the City of Auburn as indicated in article histories. Amendments noted where applicable.]
Article I
Utility Tax
§ 265-1
Tax imposed.
§ 265-2
Definitions.
§ 265-3
Records.
§ 265-4
Tax returns.
§ 265-5
Payment of tax.
§ 265-6
Determination of tax; notice and hearing; court review.
§ 265-7
Service of notice.
§ 265-8
Penalties.
§ 265-9
Refunds.
§ 265-10
Tax to constitute part of utility's operating costs.
§ 265-11
Enforcement.
§ 265-12
Administration.
§ 265-13
Returns to be confidential.
§ 265-14
Disposition of taxes and penalties.
§ 265-15
Exemption.
Article II
Senior Citizens Exemption
§ 265-16
Partial exemption granted.
§ 265-17
Limitations on exemption.
§ 265-18
Notice of eligibility.
§ 265-19
Annual application required.
§ 265-20
Notice to applicants.
§ 265-21
Authorization to accept applications after taxable status date.
§ 265-22
Penalties and forfeitures.
Article III
Veterans Exemption
§ 265-23
Title.
§ 265-24
Definitions and term.
§ 265-25
Partial exemption granted; limitations.
Article IV
Job Incentive Exemption
§ 265-26
Exemption granted; requirements.
Article V
Collection of Property Taxes
§ 265-27
Continuation of collection procedures.
§ 265-28
Filing.
Article VI
Sales and Compensating Use Taxes
Article VII
Exemption from Sales and Compensating Use Taxes
§ 265-29
Exemption granted.
§ 265-30
Effective date; applicability.
Article VIII
Exemption for Historic Properties
§ 265-31
Legislative intent; statutory authority.
§ 265-32
Exemption granted.
§ 265-33
Schedule.
§ 265-34
Criteria for exemption.
§ 265-35
Application.
§ 265-36
Approval.
§ 265-37
When effective.
Article IX
Exemption for First-Time Homebuyers
§ 265-38
Legislative intent.
§ 265-39
Exemption granted.
§ 265-40
Schedule.
§ 265-41
Eligibility for exemption.
§ 265-42
Application for exemption.
§ 265-43
Approval.
Article X
Exemption for Persons with Disabilities and Limited Incomes
§ 265-44
Partial exemption granted.
§ 265-45
Limitations on exemption.
§ 265-46
Notice of eligibility.
§ 265-47
Annual application required.
§ 265-48
Notice to applicants.
§ 265-49
Authorization to accept applications after taxable status date.
§ 265-50
Penalties and forfeitures.
Article XI
Exemption for Improvement of Multifamily Dwellings
§ 265-51
Grant of exemption.
Article XII
Real Property Conversion Exemption
§ 265-52
Purpose.
§ 265-53
Definitions.
§ 265-54
Exemption authorized.
§ 265-55
Exemption for conversions.
§ 265-56
Exemption details.
§ 265-57
Application for exemption.
§ 265-58
Approval; assessed value of exemption.
Article XIII
Occupancy Tax
§ 265-58.1
Definitions.
§ 265-59
Imposition of occupancy tax.
§ 265-60
Exempt organizations.
§ 265-61
Territorial limitations.
§ 265-62
Registration.
§ 265-63
Administration and collection.
§ 265-64
Records.
§ 265-65
Returns.
§ 265-66
Payment of tax.
§ 265-67
Determination of tax.
§ 265-68
Refunds.
§ 265-69
Disposition of revenues.
§ 265-70
Reserves.
§ 265-71
Remedies exclusive.
§ 265-72
Proceeding to recover tax.
§ 265-73
General powers of Chief Fiscal Officer relative to occupancy tax.
§ 265-74
Administration of oaths and compelling testimony.
§ 265-75
Penalties and interest.
§ 265-76
Notices; limitations of time.
§ 265-77
Construction and enforcement.