[HISTORY: Adopted by the Town Board of the
Town of New Castle: Art. I, 4-12-1994 by L.L. No. 8-1994. Amendments noted where
applicable.]
[Adopted 4-12-1994 by L.L. No. 8-1994]
[Amended 6-14-1994 by L.L. No. 11-1994]
As used in this article, the following term(s)
shall have the meanings indicated:
Any aggrieved party who files a grievance relative to the
assessment of an income producing property pursuant to the Real Property
Tax Law.
Real property leased to one or more tenants and owned for
the purpose of securing an income from the property itself, but shall
not include residential property containing three or fewer dwelling
units or property classified in Class One as defined in Article 18
of the Real Property Tax Law.
The holder of legal title to the income-producing property.
A.
Where real property is income-producing property and
the applicant files a grievance relative to the assessment of said
property, the applicant shall be required to submit to the Assessor,
not later than the first day of July of the calendar year said grievance
has been filed, a statement of all of the owner's income derived from
and all expenses attributed to the operation of such property as follows:
[Amended 6-14-1994 by L.L. No. 11-1994]
(1)
Where the owner's books and records reflecting the
operation of the property are maintained on a calendar-year basis,
the statement shall be for the calendar year preceding the date the
statement shall be filed.
(2)
Where the owner's books and records reflecting the
operation of the property are maintained on a fiscal-year basis for
federal income tax purposes, the statement shall be for the last fiscal
year concluded as on the first day of April preceding the date the
statement shall be filed.
(3)
Notwithstanding the provisions of Subsection A(1) and (2) of this section, where the owner of the real property has not operated the property and is without knowledge of the income and expenses of the property for a consecutive twelve-month period concluded as of the first day of April preceding the date the statement shall be filed, then the statement shall be for the period of ownership.
B.
The Assessor may, for good cause shown, extend the
time for filing an income and expense statement by a period not to
exceed 30 days.
[Amended 6-14-1994 by L.L. No. 11-1994]
The owner shall be required to certify, in writing,
any and all income and expense statements as follows: "I certify that
all information contained in this statement is true and correct to
the best of my knowledge and belief. I understand that the willful
making of any false statement of material fact herein will subject
me to the provisions of law relevant to the making and filing of false
instruments and will render this statement null and void."
The form on which such statement shall be submitted
shall be prepared by the Assessor, and copies of such form shall be
made available at said Assessor's office in the Town of New Castle.
[Amended 6-14-1994 by L.L. No. 11-1994]
In the event that an applicant fails to file an income and expense statement within the time prescribed in § 95-2 of this Article (including any extension of time for filing), the Board of Assessment Review shall dismiss any complaint in relation to the assessment of such property by the applicant.
In the event that an income and expense statement
required under the provisions of this article has not been timely
filed, the Assessor may compel by subpoena the production of the books
and records of the owner relevant to the income and expense of the
property and may also make application to any court of competent jurisdiction
for an order compelling the owner to furnish the required income and
expense statement and the books and records to the income and expenses
of the property. In the event that such an order is issued, the Assessor
shall be entitled to recover from the owner the costs and expenses,
including attorney's fees, incurred by the town in connection with
the proceeding to obtain and enforce the order.
A.
Except in accordance with proper judicial order or
as otherwise provided by law, it shall be unlawful for the Assessor
or any official or employee of the town, any member of the Board of
Assessment Review, any person engaged or retained by the town, the
Assessor or the Board of Assessment Review on an independent contract
basis or any person who, pursuant to this article, is permitted to
inspect any income and expense statement or to whom a copy, an abstract
or a portion of any such statement is furnished to divulge or make
known in any manner the amount of income and/or expense of any particulars
set forth or disclosed in any such statement required under this article.
The officers charged with custody of such statements shall not be
required to produce any income and expense statement or evidence of
any time contained in said statement in any action or proceeding in
any court, except on behalf of the town or the Assessor. Nothing herein
shall be construed to prohibit the delivery to any owner or his or
her duly authorized representative of a certified copy of any statement
filed by such owner pursuant to this section or to prohibit the publication
of statistics so classified as to prevent the identification of particular
statements and the items thereof. Nor shall delivery of a copy of
any such statement to a legal representative or other professional
retained by the town or the Board of Assessment Review retained with
respect to a proceeding to review the assessment of the property at
issue for use solely with respect to the review of said assessment
be prohibited.
B.
Any violation of the provisions of this article shall
be punishable by a fine not exceeding $1,000 or by imprisonment not
exceeding one year, or both, at the discretion of the court. In addition,
if the offender is an officer or employee of the town or a member
of the Board of Assessment Review, a violation of the provisions of
this article can be the basis for instituting a proceeding for the
removal or dismissal of such officer or employee pursuant to any appropriate
procedures provided by statute or local law.
[Adopted 10-9-2018 by L.L. No. 12-2018]
As used in this article, the following term(s) shall have the
meanings indicated:
A dwelling unit held in condominium form of ownership that
has previously been on an assessment roll as a dwelling unit in other
than condominium form of ownership and has not been previously subject
to the provisions of § 581, Subdivision 1(a) of the New
York Real Property Tax Law or § 339-y, Subdivision 1(b)
of the New York Real Property Law.
