home
Home
code
Code
Code
Index
law
Laws (1)
New Laws (1)
note
Notes (1)
pubdocs
Public Documents
Public Documents
Agendas (1)
help_center
Help
Help
About Us
ecode
ecode
search
Login
City of Auburn, NY
chevron_right
2023-07-20
info
chevron_right
The Code
chevron_right
Part II General Legislation
chevron_right
Chapter 265 Taxation
The Charter
Ch C
Charter
The Code
Administrative Legislation
Ch 1
General Provisions
Ch 5
Appearance Tickets
Ch 11
Boards, Committees and Commissions
Ch 16
City Council
Ch 19
Claims, Settlement of
Ch 22
Continuity of Government
Ch 30
Equal Employment Opportunity
Ch 33
Ethics
Ch 52
Local Laws, Adoption of
Ch 62
Officers and Employees
Ch 68
Police Department
Ch 75
Records
Ch 82
Smoking Policy
General Legislation
Ch 100
Amusement Centers
Ch 104
Animals
Ch 109
Auctioneers
Ch 115
Bicycles
Ch 119
Bingo and Games of Chance
Ch 125
Building Construction and Fire Prevention
Ch 126
Barrier-Free Construction
Ch 129
Business Improvement Districts
Ch 135
Cemeteries
Ch 140
Collateral Loan Brokers
Ch 147
Drain Layers
Ch 151
Economic Development Tools
Ch 153
Electricians
Ch 157
Entertainment, Public
Ch 164
Fees
Ch 167
Fire Insurance Claims
Ch 169
Flood Damage Prevention
Ch 178
Historic Preservation
Ch 182
Housing Standards
Ch 183
Vacant Building Registry
Ch 195
Laundries, Self-Service
Ch 200
Licensing
Ch 210
Noise
Ch 213
Nuisances
Ch 221
Peddling and Soliciting
Ch 225
Planning and Subdivision
Ch 227
Private Security Alarm Systems
Ch 230
Property Maintenance
Ch 232
Public Arts
Ch 234
Public Conduct
Ch 242
Sanitary Sewers
Ch 245
Sex Offenders
Ch 248
Sidewalk Cafes
Ch 254
Solid Waste
Ch 259
Streets and Public Places
Ch 265
Taxation
Ch 265 Art 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.
Ch 265 Art 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.
Ch 265 Art III
Veterans Exemption
§ 265-23
Title.
§ 265-24
Definitions and term.
§ 265-25
Partial exemption granted; limitations.
Ch 265 Art IV
Job Incentive Exemption
§ 265-26
Exemption granted; requirements.
Ch 265 Art V
Collection of Property Taxes
§ 265-27
Continuation of collection procedures.
§ 265-28
Filing.
Ch 265 Art VI
Sales and Compensating Use Taxes
Ch 265 Art VII
Exemption from Sales and Compensating Use Taxes
§ 265-29
Exemption granted.
§ 265-30
Effective date; applicability.
Ch 265 Art 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.
Ch 265 Art 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.
Ch 265 Art 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.
Ch 265 Art XI
Exemption for Improvement of Multifamily Dwellings
§ 265-51
Grant of exemption.
Ch 265 Art 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.
Ch 268
Taxicabs
Ch 273
Transient Merchants
Ch 277
Trees
Ch 285
Vehicles and Traffic
Ch 289
Vendors
Ch 294
Water, Protection of
Ch 297
Water Service
Ch 300
Wireless Telecommunications Facilities
Ch 305
Zoning
Appendix
Ch A308
Table of Local Laws
Ch A310
Table of Special Acts
Disposition List
Ch DL
Disposition List
arrow_back
print
Print
email
Email
download
Download
share
Share
add_alert
Get Updates
arrow_forward
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
chevron_right
§ 265-1
Tax imposed.
chevron_right
§ 265-2
Definitions.
chevron_right
§ 265-3
Records.
chevron_right
§ 265-4
Tax returns.
chevron_right
§ 265-5
Payment of tax.
chevron_right
§ 265-6
Determination of tax; notice and hearing; court review.
chevron_right
§ 265-7
Service of notice.
chevron_right
§ 265-8
Penalties.
chevron_right
§ 265-9
Refunds.
chevron_right
§ 265-10
Tax to constitute part of utility's operating costs.
chevron_right
§ 265-11
Enforcement.
chevron_right
§ 265-12
Administration.
chevron_right
§ 265-13
Returns to be confidential.
chevron_right
§ 265-14
Disposition of taxes and penalties.
chevron_right
§ 265-15
Exemption.
chevron_right
Article II
Senior Citizens Exemption
chevron_right
§ 265-16
Partial exemption granted.
chevron_right
§ 265-17
Limitations on exemption.
chevron_right
§ 265-18
Notice of eligibility.
chevron_right
§ 265-19
Annual application required.
chevron_right
§ 265-20
Notice to applicants.
chevron_right
§ 265-21
Authorization to accept applications after taxable status date.
chevron_right
§ 265-22
Penalties and forfeitures.
chevron_right
Article III
Veterans Exemption
chevron_right
§ 265-23
Title.
chevron_right
§ 265-24
Definitions and term.
chevron_right
§ 265-25
Partial exemption granted; limitations.
chevron_right
Article IV
Job Incentive Exemption
chevron_right
§ 265-26
Exemption granted; requirements.
chevron_right
Article V
Collection of Property Taxes
chevron_right
§ 265-27
Continuation of collection procedures.
chevron_right
§ 265-28
Filing.
chevron_right
Article VI
Sales and Compensating Use Taxes
chevron_right
Article VII
Exemption from Sales and Compensating Use Taxes
chevron_right
§ 265-29
Exemption granted.
chevron_right
§ 265-30
Effective date; applicability.
chevron_right
Article VIII
Exemption for Historic Properties
chevron_right
§ 265-31
Legislative intent; statutory authority.
chevron_right
§ 265-32
Exemption granted.
chevron_right
§ 265-33
Schedule.
chevron_right
§ 265-34
Criteria for exemption.
chevron_right
§ 265-35
Application.
chevron_right
§ 265-36
Approval.
chevron_right
§ 265-37
When effective.
chevron_right
Article IX
Exemption for First-Time Homebuyers
chevron_right
§ 265-38
Legislative intent.
chevron_right
§ 265-39
Exemption granted.
chevron_right
§ 265-40
Schedule.
chevron_right
§ 265-41
Eligibility for exemption.
chevron_right
§ 265-42
Application for exemption.
chevron_right
§ 265-43
Approval.
chevron_right
Article X
Exemption for Persons with Disabilities and Limited Incomes
chevron_right
§ 265-44
Partial exemption granted.
chevron_right
§ 265-45
Limitations on exemption.
chevron_right
§ 265-46
Notice of eligibility.
chevron_right
§ 265-47
Annual application required.
chevron_right
§ 265-48
Notice to applicants.
chevron_right
§ 265-49
Authorization to accept applications after taxable status date.
chevron_right
§ 265-50
Penalties and forfeitures.
chevron_right
Article XI
Exemption for Improvement of Multifamily Dwellings
chevron_right
§ 265-51
Grant of exemption.
chevron_right
Article XII
Real Property Conversion Exemption
chevron_right
§ 265-52
Purpose.
chevron_right
§ 265-53
Definitions.
chevron_right
§ 265-54
Exemption authorized.
chevron_right
§ 265-55
Exemption for conversions.
chevron_right
§ 265-56
Exemption details.
chevron_right
§ 265-57
Application for exemption.
chevron_right
§ 265-58
Approval; assessed value of exemption.
chevron_right