Rockland County, NY
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2024-02-06
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The Code
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Part II: General Legislation
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Chapter 355 Taxation
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Abandoned and Lost Property
- Ch 5 Administrative Code
- Ch 9 Adult Homes, Committee to Monitor
- Ch 11 Agricultural and Farm Protection Board
- Ch 15 Awards and Recognition
- Ch 18 Beautification Commission
- Ch 22 Boards and Commissions
- Ch 23 Building Construction
- Ch 24 Cemeteries
- Ch 27 Community Action Agency
- Ch 31 Community Services Board
- Ch 35 Consumer Protection, Office of
- Ch 37 Correctional Facility
- Ch 39 Credit Card Payments
- Ch 39A County Property
- Ch 40 Department of Information Technology Services
- Ch 45 Defense and Indemnification
- Ch 50 Deferred Compensation Plan
- Ch 51 (Reserved)
- Ch 53 Drainage Agency
- Ch 56 Emergency Rescue Services
- Ch 58 (Reserved)
- Ch 61 Environmental Management Council
- Ch 62 Environmental Resources Division
- Ch 66 Ethics, Code of
- Ch 70 Fiscal Policy
- Ch 72 Flag, County
- Ch 73 Fund Balance Reserve Account
- Ch 74 General Services, Department of
- Ch 75 Greenspace Preservation Reserve Fund
- Ch 75A Historic Preservation
- Ch 76 Homeowners' Protection Board
- Ch 80 Hospital, Public
- Ch 82 Hudson River Riverfront Preservation/Reclamation
- Ch 85 Insurance, Department of
- Ch 87 Investment Policy
- Ch 92 Labor Relations, Department of
- Ch 94 Lease of Property
- Ch 97 Legal Aid
- Ch 101 Legislature, County
- Ch 108 Mass Transportation
- Ch 115 Medical Examiner
- Ch 118 Municipal Utility Coalition
- Ch 119 (Reserved)
- Ch 120 Notifications and Alerts
- Ch 121 Officers and Employees
- Ch 123 Open Government
- Ch 128 Park Commission
- Ch 135 People With Disabilities, Office for
- Ch 137 Pollution Control
- Ch 139 Printing and Mail Facilities
- Ch 140 Procurement Policy
- Ch 141 Publication of Legislation
- Ch 142 Purchasing Agent
- Ch 149 Rules of the Legislature
- Ch 155 Safety Council
- Ch 159 Salaries
- Ch 165 Sewer Agency; Sewer District
- Ch 169 Sheriff
- Ch 172 Solid Waste Management Authority
- Ch 175 Tobacco Asset Securitization Corporation
- Ch 177 Traffic Safety Board
- Ch 178 Water Resources Management
- Ch 180 Travel Demand Management Program
- Ch 189 Workers' Compensation Self-Insurance Plan
- Ch 195 Youth Agencies
- Part II: General Legislation
- Ch 211 Advertising
- Ch 212 Animal Control Organizations
- Ch 213 Apprenticeship Training Programs
- Ch 214 Automated Teller Machines
- Ch 215 (Reserved)
- Ch 217 Bicycles
- Ch 219 Box Cutters, Sale and Possession of
- Ch 220 Building Construction
- Ch 223 Campaign Finance Reform
- Ch 224 Carbon Monoxide Detectors
- Ch 225 (Reserved)
- Ch 227 Day Care and Home Care
- Ch 230 Dogs and Other Animals
- Ch 232 Domestic Partner Registry
- Ch 234 Drones
- Ch 235 Drugs and Drug Paraphernalia
- Ch 250 Electricians and Electrical Inspections
- Ch 252 Empire Zones
- Ch 252A Energy Programs
- Ch 253 Environmental Protection
- Ch 254 Ephedra Products
- Ch 261 Fair Housing
- Ch 263 Fees and Charges
- Ch 264 Fertilizer
- Ch 265 Fire Insurance Claims
- Ch 266 Fireworks
- Ch 267 Food Service
- Ch 270 Freshwater Wetlands
- Ch 274 Fuels, Sale of
- Ch 277 Funerals
- Ch 278 Furniture, Sale of
- Ch 279 Gender-Motivated Violence, Protection Against
- Ch 280 Ground Meat, Sale of
- Ch 282 Hazardous Materials Notification
- Ch 283 Health Clubs
- Ch 284 Highway Construction
- Ch 286 Home Improvement Contractors
- Ch 287 (Reserved)
- Ch 289 Housing
- Ch 290 Human Rights
- Ch 291 Irrigation Systems
- Ch 293 Laser Pointing Devices
- Ch 295 Littering
- Ch 300 Mercury, Products Containing
- Ch 301 Methamphetamine Production
- Ch 302 Mobile Homes
- Ch 303 Moshing
- Ch 304 Multiple Dwellings
- Ch 309 Nuisances, Public
- Ch 312 Obscene Material
- Ch 315 Parks
- Ch 317 Pesticide Notification
- Ch 317A Pharmacies
- Ch 318 Phones, Cellular
- Ch 319 Plumbers; Heating and Cooling Contractors
- Ch 323 Political Contributions
- Ch 327 Prior Notice of Defects
- Ch 328 Prohormones & Precursors to Hormones, Products Containing
- Ch 329 Records, Access to
- Ch 330 Recycling
- Ch 331 Retail Sales
- Ch 338 Scooters, In-Line Skates, Roller Skates and Skateboards
- Ch 340 Secondhand Precious Metals or Gems
- Ch 345 Sewers
- Ch 347 Sex Offenders
- Ch 349 Smoking
- Ch 350 Solid Waste
- Ch 351 Spring Traps
- Ch 353 Stream Conservation
- Ch 354 Tanning Facilities
- Ch 355 Taxation
- Ch 355 Art I Collection in Installments
- § 355-1 Designation of County as collection agency.
- § 355-2 Definitions.
- § 355-3 Payment in installments authorized.
- § 355-4 Service charge.
- § 355-5 Town Board resolutions regarding installment payments; notice.
- § 355-6 Statement of taxes.
- § 355-7 Election of installment payment plan by owners.
- § 355-8 Promulgation of rules and regulations.
- Ch 355 Art II Senior Citizens Tax Exemption
- § 355-9 Legislative intent.
- § 355-10 Exemption granted; percentage; conditions; application; penalties; death of spouse.
- Ch 355 Art III Delinquent Village Taxes
- § 355-11 Legislative intent.
- § 355-12 Definitions.
- § 355-13 Enforcement and collection.
- § 355-14 Construal of provisions.
- Ch 355 Art IV Exemption for Disabled Persons
- § 355-15 Purpose.
- § 355-16 Exemption granted.
- § 355-17 Definitions.
- § 355-18 Applicability to improvements.
- § 355-19 Ownership requirements.
- § 355-20 Yearly reapplication.
- § 355-21 Extinguishment of exemption upon transfer of title.
- § 355-22 Applicability to assessment rolls.
- Ch 355 Art V Sales Tax
- § 355-23 Definitions.
- § 355-24 Imposition of sales tax.
- § 355-25 Transitional provisions.
- § 355-26 Imposition of compensating use tax.
- § 355-26.1 Imposition of additional rate of sales and compensating use taxes.
- § 355-26.2 Cents-per-gallon rate of sales and compensating use taxes on motor fuel and diesel motor fuel.
- § 355-27 Computation of receipts and considerations.
- § 355-28 Exemptions from sales and use taxes.
- § 355-29 Exempt organizations.
- § 355-30 Deliveries outside and within County.
- § 355-31 Sale of certain motor vehicles; definition.
- § 355-32 Territorial limitations.
- § 355-33 Exemptions from use tax.
- § 355-34 Refunds or credits.
- § 355-35 Administration and collection.
- § 355-36 Disposition of revenues.
- § 355-37 Construal and enforcement.
- § 355-38 Effective date.
- § 355-39 Signing of documents to effectuate provisions.
- Ch 355 Art VI Pro Rata Veterans Exemption
- § 355-40 Legislative intent.
- § 355-41 Eligibility requirements.
- § 355-42 Applicability.
- Ch 355 Art VII Payment of Delinquent Taxes in Installments
- § 355-43 Legislative intent.
- § 355-44 Repeal of previous local laws or resolutions.
- § 355-45 Definitions.
- § 355-46 Installment payment of eligible delinquent taxes.
- § 355-47 Terms of the agreement.
- § 355-48 Noneligible property owners.
- § 355-49 Return of unpaid taxes; thirty-day waiting period.
- § 355-50 Amounts due; computation and payment.
- § 355-51 Interest and penalties.
- § 355-52 Default.
- § 355-53 Notification of potential eligible owners.
- § 355-54 Affect on tax liens.
- Ch 355 Art VIII Tax Assessment Consulting Services
- § 355-55 Definitions.
- § 355-56 Prohibited activities; contract information.
- § 355-57 License required.
- § 355-58 Application procedure; information required; qualifications; issuance of license; fee.
- § 355-59 Term of license; renewal and conditions.
- § 355-60 Duplicate and supplementary licenses.
- § 355-61 Effect on validity of contracts.
- § 355-62 Penalties for offenses; suspension or revocation of license.
- § 355-63 Civil penalty.
- § 355-64 Criminal penalty.
- § 355-65 Applicability.
- Ch 355 Art IX Alternative Veterans Exemption
- § 355-66 Legislative intent and findings.
- § 355-67 Increase in maximum exemption.
- Ch 355 Art X Exemption for Veterans Owning Shares in Cooperative Apartments
- § 355-68 Legislative intent; applicability.
- § 355-69 Exemption granted.
- Ch 355 Art XI Partial Exemption for Homeowners With Disabilities
- § 355-70 Legislative intent.
- § 355-71 Definitions.
- § 355-72 Application.
- § 355-73 Property exempt.
- § 355-74 Percentage of real property taxation exemption permitted.
- Ch 355 Art XII Exemption for Qualified Members of Volunteer Fire Departments and Ambulance Corps
- § 355-75 Legislative intent.
- § 355-76 Grant of exemption.
- § 355-77 When effective.
- Ch 355 Art XIII Gold Star Parents Exemption
- § 355-78 Legislative findings.
- § 355-79 Extending alternative veteran's property tax exemption to Gold Star Parents.
- Ch 355 Art XIV Recording Tax on Obligations Secured by Mortgages on Real Property
- § 355-80 Statutory authority.
- § 355-81 Repeal of prior provisions.
- § 355-82 Tax imposed.
- § 355-83 Administration and collection; applicability of Tax Law.
- § 355-84 Real property located in more than one County or state.
- § 355-85 Additional tax obligations.
- § 355-86 Disposition of taxes collected.
- § 355-87 Payment of tax; receipt.
- § 355-87.1 When effective.
- Ch 355 Art XV Tax Preparer Disclosure Requirements
- § 355-88 Title.
- § 355-89 Findings and declarations of intent.
- § 355-90 Definitions.
- § 355-91 Identification statement and written receipt required.
- § 355-92 Consumer Bill of Rights Regarding Tax Preparers.
- § 355-93 Records.
- § 355-94 Refund anticipation loans.
- § 355-95 Consumer alert registry.
- § 355-96 Exemptions.
- § 355-97 Penalties for offenses.
- Ch 355 Art XVI Extension of Payment Deadline for Deployed Military Personnel
- § 355-98 Authority; findings.
- § 355-99 Extension authorized.
- Ch 355 Art XVII Exemption for Cold War Veterans
- § 355-100 Title.
- § 355-101 Legislative intent and findings.
- § 355-102 Definitions.
- § 355-103 Grant of exemption.
- § 355-104 Limitations.
- § 355-105 Application for exemption.
- § 355-106 Repeal.
- § 355-107 Applicability to property held in trust.
- § 355-108 Applicability to property owned by cooperative apartment corporations.
- § 355-109 (Reserved)
- Ch 355 Art XVIII Hotel Room Occupancy Tax
- § 355-110 Short title.
- § 355-111 Definitions.
- § 355-112 Imposition of tax.
- § 355-113 Transactional provisions.
- § 355-114 Exempt organizations.
- § 355-115 Territorial limitations.
- § 355-116 Administration and collection.
- § 355-117 Returns.
- § 355-118 Disposition of revenues.
- § 355-119 Penalties and interest.
- § 355-120 Construction and enforcement.
- § 355-121 Records to be kept.
- § 355-122 Promulgation of rules and regulations.
- § 355-123 Effective date.
- Ch 357 Tax-Delinquent Property
- Ch 362 Theater Promoters
- Ch 363 Third-Party Food Delivery Services
- Ch 369 Transient Merchants
- Ch 371 Trapping
- Ch 375 Vehicles and Traffic
- Ch 377 Vehicles, Idling of
- Ch 378 Veterans
- Ch 388 Waterfowl, Feeding of
- Ch 388A Weapons, Imitation and Replica
- Ch 389 Wells
- Ch 390 Wireless 911 Calls, Routing of
- Ch 394 Wreckers and Towers
- Appendix
- Ch A601 Acts of the Legislature Applicable to Rockland County
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Rockland County
Board of Supervisors (now County Legislature) as indicated in article
histories. Amendments noted where applicable.]
