The Common Council, at the meeting at which the annual budget is adopted, shall levy taxes on all taxable property within the city as shown in the annual assessment roll, in the amount required to be raised by tax in the annual budget, and as otherwise required by this Charter or by law. All taxes thus levied shall become liens on the properties against which they are levied on the first day of January following the levy on such taxes. Except as otherwise provided by the Charter, the state and county taxes shall be levied and collected in the time and manner authorized by Article 9 of the Real Property Tax Law.
The City Clerk, on or before December 31, shall extend the city tax as levied by the Common Council, and shall enter these extensions along with all delinquent special assessments and delinquent city charges on the original assessment rolls filed with him, which rolls then become the tax rolls of the city for the ensuring year. When the tax rolls have been thus completed, a warrant signed by the Mayor and by the City Clerk shall be attached thereto, directing the Commissioner of Finance to collect from the persons named in the rolls the sums specified as levied against the parcels described in the rolls as owned by them.
The city tax and all delinquent assessments and charges added to the rolls shall be due and payable at the office of the Commissioner of Finance on the first day of April, and at such additional places as the Common Council shall designate.
The Commissioner of Finance, once a week for two (2) successive weeks during the first three (3) weeks of April in each and every year, shall cause a notice to be published in the official newspaper of the city to the effect that he has received such tax roll and warrant and that city taxes are due and payable at his office in City Hall on any weekdays, Saturday and holidays excepted, during usual business hours, and at such additional times and places as the Common Council shall designate. The notice shall state the collection period during which taxes may be paid without penalty and the penalties to be added for nonpayment.
The Commissioner of Finance, on or before the first day of April in each year, shall mail to each owner of taxable property shown in the tax rolls, whose name and address he is able to ascertain, a statement showing the amount of taxes due on his property, the period covered by such taxes, the times and places fixed for receiving taxes and the name and address of the collecting officer. The provisions of this section are for the benefit of the taxpayers and the failure of the Commissioner of Finance to mail such bills or the failure of such owner to receive them shall not invalidate or otherwise affect such tax, shall not prevent the accruing of penalties for the nonpayment thereof, and shall not affect the validity of interest prescribed by law with respect thereto.
The taxes shall be due and payable during the month of April, which month is designated as the collection period. On the first day of the month succeeding the collection period, there shall be added to all unpaid taxes, interest at the rate of two percent (2%) for the first month or fraction thereof, and one percent (1%) per month for each month thereafter or fraction thereof.
Upon request, the Commissioner of Finance shall deliver or forward by mail to each person paying a tax a proper receipt for such payment.
Sewer rents, rubbish collection charges and other special charges for municipal services are due and payable when billed and, if delinquent for more than six (6) months by the first day of December, shall be included in the annual tax levy and such amounts shall be extended on the annual tax roll against the real property concerned in a separate column. Items thus added to the tax roll shall become in all respects part of the city tax as levied by the Common Council and subject to the same penalties as in the case of nonpayment of city taxes.
The Commissioner of Finance shall settle with the County Treasurer for state and county taxes in the manner required by the Real Property Tax Law. Upon the final settlement with the County Treasurer, the Commissioner of Finance shall pay from the general fund of the city, the amount of the state and county taxes actually collected by him. Notwithstanding the above, the Common Council is hereby empowered to enter into municipal agreements concerning the collection and enforcement of taxes with one or more of the other taxing jurisdictions common to the City of Gloversville.
A. 
All taxes and unpaid assessments together with any interest and penalties which may accrue, charged upon real property including those for local improvements and other charges, shall be a lien upon such real property on and after January 1 in the year in which the tax is levied and shall remain a lien until paid.
B. 
The Commissioner of Finance shall enforce the payments of all such unpaid taxes and assessments pursuant to the provisions of the Real Property Tax Law regarding enforcement of collection of delinquent taxes in the city.