922 – Statement of Taxes to Be Mailed.
§ 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax roll and warrant, the collecting officer shall mail or, subject to the provisions of section one hundred four of this chapter, transmit electronically to each owner of real property at the tax billing address listed thereon a statement showing the […]
923 – Duplicate Tax Statements for Elderly and Disabled Property Owners.
§ 923. Duplicate tax statements for elderly and disabled property owners. 1. Definitions. For purposes of this section: (a) “eligible taxpayer” shall mean a senior citizen or disabled owner-occupant of residential real property consisting of no more than three family dwelling units; (b) “disabled” shall mean (i) a physical or mental impairment, including, but not […]
924 – Collection of Taxes; Interest.
§ 924. Collection of taxes; interest. 1. The collecting officer shall receive taxes at the times and places set forth in the notice of receipt of the tax roll and warrant and at any other time or place during usual business hours during the period of collection. 2. Taxes shall be received without interest by […]
924-A – Interest Rate on Late Payment of Taxes and Delinquencies.
§ 924-a. Interest rate on late payment of taxes and delinquencies. 1. The amount of interest to be added on all taxes received after the interest free period and all delinquent taxes shall be one-twelfth the rate of interest as determined pursuant to subdivision two or two-a of this section rounded to the nearest one-hundredth […]
901 – Collection of Unpaid Housing Code Violation Penalties in the City of Syracuse; Levy.
§ 901. Collection of unpaid housing code violation penalties in the city of Syracuse; levy. 1. Authorization. In addition to and not in limitation of any power otherwise granted by law, the city of Syracuse is hereby authorized to collect any unpaid housing, building and fire code violation penalties, costs and fines through placement by […]
902 – Lien Date.
§ 902. Lien date. The amount of all taxes, special ad valorem levies and special assessments levied upon any parcel of real property by the board of supervisors shall, except as otherwise expressly provided by law, be and become a lien thereon as of the first day of January of the fiscal year for which […]
904 – Warrant; Tax Roll.
§ 904. Warrant; tax roll. 1. Not later than the thirty-first day of December in each year, the county legislative body shall annex to or, in the case of assessment rolls prepared in accordance with the provisions of article fifteen-C of this chapter, file with the assessment roll of each city and town a warrant, […]
905 – Collection of Unpaid Housing Code Violation Penalties; Levy.
§ 905. Collection of unpaid housing code violation penalties; levy. 1. Authorization. In addition to and not in limitation of any power otherwise granted by law, the the city of Buffalo is hereby authorized to collect any unpaid housing, building and fire code violation penalties, costs and fines through placement by the city’s commissioner of […]
906 – County Treasurer to Be Furnished Certain Statements.
§ 906. County treasurer to be furnished certain statements. 1. Upon completion of the tax rolls, the clerk of the board of supervisors shall deliver to the county treasurer an abstract of such rolls stating the names of the collecting officers, the amount which each is to collect, the purpose for which it is to […]
907 – Differential Tax Rates for Land and Improvements.
* § 907. Differential tax rates for land and improvements. 1. Except as provided by section nine hundred nine of this title, the city of Amsterdam is hereby authorized to enact a local law, ordinance or resolution providing for the imposition of taxes for city purposes at separate and different rates for land and improvements. […]