§ 999 — Levy and collection of certain taxes in the county of Ontario and city of Geneva

New York § 999

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 5: Provisions of General Application; Miscellaneous
• Art. 9: Levy and Collection of Taxes

Text

§ 999. Levy and collection of certain taxes in the county of Ontario\nand city of Geneva. Notwithstanding any other provisions of law to the\ncontrary, every tax apportioned and directed to be levied by the board\nof supervisors of the county of Ontario in the city of Geneva shall be\nlevied and collected as follows:\n 1. Levy of county taxes. (a) Certification of county taxes. The board\nof supervisors shall annually equalize the assessments within the city\nof Geneva with the other cities and towns in the county and shall, by\nresolution, apportion and direct the amount of tax to be levied in the\ncity of Geneva for county and other lawful purposes. On or before the\nseventh day of December in each year, the board of supervisors shall\nfile with the city clerk of the city of Geneva a certified copy of such\nresolution under the seal of the county.\n (b) Levy by city council. The city council shall, by resolution\nadopted at a general or special meeting held on or before the seventh\nday of December in each year, or as soon thereafter as practicable,\ncause to be raised by general tax upon all the taxable property within\nthe city, according to the valuation upon the last completed assessment\nroll, the amount of tax apportioned to the city as certified to the city\nclerk by the board of supervisors.\n (c) Collection of county taxes. The city comptroller pursuant to the\nresolution of the city council shall immediately extend and apportion\nsuch county taxes on the original assessment roll, pursuant to a warrant\nunder the seal of the city, and signed by the mayor and the city clerk,\nand he shall proceed to collect from the several persons named the sums\nspecified in the roll. The comptroller shall publish a notice in the\nofficial newspaper once each week for two successive weeks stating that\nsuch taxes may be paid during each collection period during business\nhours. Such notice shall also state the collection period when taxes may\nbe paid without penalty, and the penalties to be added thereto after\nnon-payment thereof. Every tax shall become a lien against the real\nestate affected thereby on the date when it becomes due and payable.\n 2. Collection periods and penalties. City taxes and taxes directed to\nbe levied by the board of supervisors of Ontario county for county and\nother lawful purposes in the city of Geneva, of each fiscal year, shall\nbe due and payable in two equal installments during the business days of\nthe months of January and May of each year, which are hereby defined as\nthe collection periods. Whenever the last day to pay taxes without\npenalty falls on Saturday, Sunday, or a legal holiday, such taxes may be\npaid without penalty on the next business day. If any installment of\nsuch tax shall not be paid when due as hereinabove provided, such\ninstallment shall become delinquent. Thereupon, a penalty of one per\ncentum shall be added to the unpaid installment and an additional one\nper centum shall be added thereafter for each additional month or\nfraction thereof. Any person may pay the total amount of any such tax\nfor which he is liable at the time when the first installment shall be\npayable.\n 3. Partial payments. The comptroller shall accept partial payments\nfrom any taxpaper at any time for any unpaid tax due the city or for\nwhich the city is the collection agent or responsible for the collection\nof such taxes, provided all accrued interest and penalties on the part\nso paid are also paid, and all taxes levied earlier on the same\nproperty, together with all accrued interest and penalties thereon, have\nbeen paid or are paid at the same time. Such partial payments shall not\nserve to extend the period of tax delinquency beyond that provided by\nlaw, and no payment shall be less than twenty-five per centum of the\noriginal tax. Thereafter interest and penalities shall accrue only on\nthe unpaid balance, but such unpaid balance shall be subject to all the\nprovisions for enforcement of collection that apply to other unpaid\ntaxes.\n 4. Settlement of county taxes. It shall be the duty of the\ncomptroller of the city to pay the treasurer of the county at the end of\neach month all the moneys he shall have then received for taxes for\nstate and county purposes and if the full amount of such taxes, as\nrequired by the board of supervisors, shall not have been paid to the\ncounty treasurer on or before the twenty-fifth day of August, then it\nshall be the duty of the city comptroller to pay such deficiency with\nany moneys available therefor; and thereafter all such unpaid state and\ncounty taxes shall belong to the city and shall be enforced and\ncollected in the manner provided for city taxes. The city comptroller\nshall not be required to make any return of unpaid taxes to the county\ntreasurer, or to surrender the roll or warrant to him.\n