City of Olean, NY
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2020-12-22
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Part II: Olean Code of Local Laws
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Chapter LL6 Taxation and Assessments
- Part I: Charter
- Ch C Charter
- Ch CHCT Charter Comparative Table
- Part II: Olean Code of Local Laws
- Ch LL1 General Provisions
- Ch LL2 Administration
- Ch LL2.5 Buildings
- Ch LL3 Elections
- Ch LL4 Health and Human Services
- Ch LL4.5 Procurement Policies
- Ch LL5 Streets and Sidewalks
- Ch LL6 Taxation and Assessments
- Ch LL6 Art I IN GENERAL
- § LL6-1 (Reserved)
- § LL6-2 Sales tax, use tax, and compensating use tax.
- § LL6-3 through Sec. LL6-20. (Reserved)
- Ch LL6 Art II UTILITY SERVICE TAX
- § LL6-21 Definitions.
- § LL6-22 Gross operating income tax on utilities.
- § LL6-23 Utility quarterly tax return.
- § LL6-24 Utility records.
- § LL6-25 Tax due with filing of return.
- § LL6-26 Insufficient return; notice of determination; appeal.
- § LL6-27 Delivery of notice.
- § LL6-28 Penalty for failure to file return, corrected return, or tax.
- § LL6-29 Refund of tax or penalty.
- § LL6-30 Tax charged to utility not customers.
- § LL6-31 Failure to pay tax or penalty shall be made property lien.
- § LL6-32 Power and duties of city auditor in administration and enforcement of tax.
- § LL6-33 Divulging amount of gross income by city officers prohibited; exception; penalty.
- § LL6-34 Taxes and penalties to be deposited in general fund of city.
- § LL6-35 through Sec. LL6-40. (Reserved)
- Ch LL6 Art III COLD WAR VETERANS PROPERTY EXEMPTION
- § LL6-41 Property exemption granted.
- § LL6-42 Elimination of ten-year period.
- § LL6-43 through Sec. LL6-50. (Reserved)
- Ch LL6 Art IV VETERANS EXEMPTION
- § LL6-51 Recomputation of exemption with change in assessment.
- § LL6-52 through Sec. LL6-60. (Reserved)
- Ch LL6 Art V Home Improvement Exemption
- § LL6-61 Exemption granted.
- § LL6-62 Amount of exemption; requirements.
- § LL6-63 Filing of application.
- § LL6-64 Approval of application.
- § LL6-65 Applicability to one- and two-family dwellings only.
- § LL6-66 Transfer of exempt property.
- § LL6-67 through Sec. LL6-70. (Reserved)
- Ch LL6 Art VI Senior Citizen Real Property Tax Exemption
- § LL6-71 Legislative intent.
- § LL6-72 Senior citizen real property tax exemption.
- § LL6-73 Maximum income eligibility level.
- § LL6-74 Offset for medical expenses.
- § LL6-75 Real Property Tax Law.
- § LL6-76 Severability.
- § LL6-77 Effective date.
- § LL6-78 through Sec. LL6-80. (Reserved)
- Ch LL7 Water, Sewers and Sewage Disposal
- Part III: Code of Ordinances
- Ch 1 General Provisions
- Ch 2 Administration
- Ch 3 Advertising and Signs
- Ch 3.5 Alarm Systems
- Ch 4 Amusements
- Ch 5 Animals
- Ch 6 Buildings, Building Regulations and Fire Prevention
- Ch 7 Elections
- Ch 8 Environmental Control
- Ch 9 Flood Damage Prevention
- Ch 10 Health and Human Services
- Ch 11 Historic Preservation
- Ch 12 Housing Code
- Ch 13 Licenses, Permits and Miscellaneous Business Regulations
- Ch 14 Miscellaneous Offenses and Provisions
- Ch 15 Noise
- Ch 16 Nuisances
- Ch 17 Parks and Recreation
- Ch 18 Planning and Development
- Ch 19 Police
- Ch 19.7 Sex Offenders
- Ch 20 Solid Waste Management and Recycling
- Ch 21 Streets and Sidewalks
- Ch 22 Subdivision Regulations
- Ch 23 Taxation and Assessments
- Ch 24 Traffic
- Ch 25 Trailers, Trailer Camps, and Tourist Camps
- Ch 26 Vehicles for Hire
- Ch 27 Water and Sewers and Sewage Disposal
- Ch 28 Zoning
- Ch CCT Code Comparative Tables
- Ch SLR State Law Reference Table
CROSS REFERENCES
Street and sidewalk improvements, § LL5-16 et seq.
Water sewage and sewage disposal, ch. LL7.
ORDINANCE REFERENCES
Finance, § 2-161 et seq.
Txation and assessments, Ch. 23.
Water, sewage and sewage disposal, ch. 27.
STATE LAW REFERENCES
General authority to levy taxes and assessments, Municipal Home
Rule Law § 10(1)(ii)(a)(8), (1)(ii)(a)(9), (1)(ii)(c)(2),
(1)(ii)(c)(3).
Utility tax authorized, General City Law § 20-b.
