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City of Lackawanna, NY
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2024-04-07
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The Code
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Part II General Legislation
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Chapter 201 Taxation
The Charter
Ch C
Charter
The Code
Administrative Legislation
Ch 1
General Provisions
Ch 5
Administration of Government
Ch 12
City-Owned Real Estate, Disposition of
Ch 16
Defense and Indemnification
Ch 23
Health Care Insurance
Ch 27
Investment Policy
Ch 31
Officers and Employees
Ch 36
Personnel Policies
Ch 40
Plumbing Board
Ch 43
Procurement Policy
Ch 47
Records
General Legislation
Ch 55
Aggressive Panhandling
Ch 57
Air Pollution
Ch 60
Alcoholic Beverages
Ch 63
Amusement Devices and Public Entertainment
Ch 66
Animals
Ch 71
Bingo
Ch 75
Building Code Administration
Ch 83
Buildings, Unsafe
Ch 84
Buildings, Demolition of
Ch 87
Businesses, Licensing of
Ch 88
Businesses, Registration of
Ch 90
Business Improvement Districts
Ch 93
Cannabis
Ch 95
Composting Facilities, Commercial
Ch 103
Drug-Free School Zone
Ch 107
Electricians
Ch 110
Empire Zones
Ch 112
Energy
Ch 114
Environmental Quality Review
Ch 116
Eviction for Illegal Drug Activity or Public Nuisance
Ch 119
Fire Prevention
Ch 123
Games of Chance
Ch 126
Garage Sales
Ch 130
Graffiti
Ch 135
Health and Sanitation
Ch 139
Housing Standards
Ch 144
Land Subdivision Regulations
Ch 146
Littering
Ch 154
Mobile Homes and Mobile Home Courts
Ch 155
Municipal Code Violations Bureau
Ch 159
Noise
Ch 160
Nuisances
Ch 165
Peace and Good Order
Ch 168
Peddlers and Solicitors
Ch 170
Playgrounds and Parks
Ch 172
Plumbers
Ch 175
Residential Parking
Ch 177
Rental Dwelling Unit Registration
Ch 181
Satellite Antennas
Ch 185
Sewers
Ch 187
Sex Offenders
Ch 188
Snowplowing
Ch 190
Solid Waste
Ch 191
Solid Waste Collection Fees
Ch 194
Streets and Sidewalks
Ch 198
Swimming Pools
Ch 201
Taxation
Ch 201 Art I
Special Assessment for Corner Lots
§ 201-1
Basis.
§ 201-2
Assessment on front and side of lot.
§ 201-3
Percentage of rear footage for assessment computation.
Ch 201 Art II
Business Investment Credit
§ 201-4
Repealer.
§ 201-5
Adoption of partial exemption for eligible businesses.
§ 201-6
Percentage of exemption.
Ch 201 Art III
Senior Citizens Tax Exemption
§ 201-7
Title.
§ 201-8
Partial tax exemption for certain persons over 65 years of age.
§ 201-9
Limitations on exemption.
§ 201-10
Graduated exemption.
§ 201-11
Notice of eligibility.
§ 201-12
Application for exemption.
§ 201-13
Notice to applicants.
§ 201-14
Acceptance of applications after taxable status date.
§ 201-15
Penalties and forfeiture.
Ch 201 Art IV
(Reserved)
§ 201-16
through § 201-19. (Reserved)
Ch 201 Art V
Exemption for Capital Improvements
§ 201-20
Applicability.
§ 201-21
Graduated exemption.
§ 201-22
Application for exemption.
§ 201-23
Assessor's approval.
§ 201-24
Definition.
§ 201-25
Termination of exemption.
Ch 201 Art VI
Delinquent Taxes
§ 201-26
Amount of interest.
§ 201-27
(Reserved)
Ch 201 Art VII
Payment of Delinquent Taxes in Installments
§ 201-28
Definitions.
§ 201-29
Authority of City Treasurer to collect installments.
§ 201-30
Terms and conditions.
§ 201-31
Ineligibility.
§ 201-32
Agreement; time to enter into.
§ 201-33
Installment payments; interest; payment dates.
§ 201-34
Interest and penalties.
§ 201-35
Default.
§ 201-36
Notification of potential eligible owners.
§ 201-37
Effect on tax lien.
Ch 201 Art VIII
Economic Development Zone Exemption
§ 201-38
Repealer.
§ 201-39
Expiration of Economic Development Zone; continuation of exemption.
§ 201-40
Effective date.
Ch 201 Art IX
Exemption for Persons with Disabilities
§ 201-41
Applicability.
§ 201-42
Exemption granted.
§ 201-43
Eligibility.
Ch 201 Art X
(Reserved)
§ 201-44
(Reserved)
Ch 201 Art XI
Veterans Exemption
§ 201-45
Findings; purpose.
§ 201-46
Home value cap increased.
§ 201-47
Maximum exemptions established.
Ch 201 Art XII
Redemption Period for Delinquent Taxes
§ 201-48
Reduction of lien; redemption period.
§ 201-49
Rescission of prior redemption period.
Ch 201 Art XIII
Cold War Veterans Exemption
§ 201-50
Purpose; applicability.
§ 201-51
Definitions.
§ 201-52
Amount of exemption.
§ 201-53
Limitations; application for exemption.
Ch 204
(Reserved)
Ch 210
Trees, Unsafe
Ch 215
Vehicles and Traffic
Ch 219
Volleyball Game Playing
Ch 223
Waterfront Revitalization Program
Ch 230
Zoning
Disposition List
Ch DL
Disposition List
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Chapter 201
Taxation
[HISTORY: Adopted by the City Council of the City of Lackawanna as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessment for local improvements — See Charter § 13.14.
Article I
Special Assessment for Corner Lots
chevron_right
§ 201-1
Basis.
chevron_right
§ 201-2
Assessment on front and side of lot.
chevron_right
§ 201-3
Percentage of rear footage for assessment computation.
chevron_right
Article II
Business Investment Credit
chevron_right
§ 201-4
Repealer.
chevron_right
§ 201-5
Adoption of partial exemption for eligible businesses.
chevron_right
§ 201-6
Percentage of exemption.
chevron_right
Article III
Senior Citizens Tax Exemption
chevron_right
§ 201-7
Title.
chevron_right
§ 201-8
Partial tax exemption for certain persons over 65 years of age.
chevron_right
§ 201-9
Limitations on exemption.
chevron_right
§ 201-10
Graduated exemption.
chevron_right
§ 201-11
Notice of eligibility.
chevron_right
§ 201-12
Application for exemption.
chevron_right
§ 201-13
Notice to applicants.
chevron_right
§ 201-14
Acceptance of applications after taxable status date.
chevron_right
§ 201-15
Penalties and forfeiture.
chevron_right
Article IV
(Reserved)
chevron_right
§ 201-16
through § 201-19. (Reserved)
chevron_right
Article V
Exemption for Capital Improvements
chevron_right
§ 201-20
Applicability.
chevron_right
§ 201-21
Graduated exemption.
chevron_right
§ 201-22
Application for exemption.
chevron_right
§ 201-23
Assessor's approval.
chevron_right
§ 201-24
Definition.
chevron_right
§ 201-25
Termination of exemption.
chevron_right
Article VI
Delinquent Taxes
chevron_right
§ 201-26
Amount of interest.
chevron_right
§ 201-27
(Reserved)
chevron_right
Article VII
Payment of Delinquent Taxes in Installments
chevron_right
§ 201-28
Definitions.
chevron_right
§ 201-29
Authority of City Treasurer to collect installments.
chevron_right
§ 201-30
Terms and conditions.
chevron_right
§ 201-31
Ineligibility.
chevron_right
§ 201-32
Agreement; time to enter into.
chevron_right
§ 201-33
Installment payments; interest; payment dates.
chevron_right
§ 201-34
Interest and penalties.
chevron_right
§ 201-35
Default.
chevron_right
§ 201-36
Notification of potential eligible owners.
chevron_right
§ 201-37
Effect on tax lien.
chevron_right
Article VIII
Economic Development Zone Exemption
chevron_right
§ 201-38
Repealer.
chevron_right
§ 201-39
Expiration of Economic Development Zone; continuation of exemption.
chevron_right
§ 201-40
Effective date.
chevron_right
Article IX
Exemption for Persons with Disabilities
chevron_right
§ 201-41
Applicability.
chevron_right
§ 201-42
Exemption granted.
chevron_right
§ 201-43
Eligibility.
chevron_right
Article X
(Reserved)
chevron_right
§ 201-44
(Reserved)
chevron_right
Article XI
Veterans Exemption
chevron_right
§ 201-45
Findings; purpose.
chevron_right
§ 201-46
Home value cap increased.
chevron_right
§ 201-47
Maximum exemptions established.
chevron_right
Article XII
Redemption Period for Delinquent Taxes
chevron_right
§ 201-48
Reduction of lien; redemption period.
chevron_right
§ 201-49
Rescission of prior redemption period.
chevron_right
Article XIII
Cold War Veterans Exemption
chevron_right
§ 201-50
Purpose; applicability.
chevron_right
§ 201-51
Definitions.
chevron_right
§ 201-52
Amount of exemption.
chevron_right
§ 201-53
Limitations; application for exemption.
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