Monroe County, NY
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2023-12-12
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Part IV: General Local Laws (Chapters 201 Through 400)
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Chapter 357 Taxation
- Part I: The Charter
- Ch C Charter
- Part II: Administrative Code
- Ch A Administrative Code
- Part III: Administrative Local Laws (Chapters 1 Through 200)
- Ch 1 General Provisions
- Ch 8 Allegations of Misconduct
- Ch 21 Continuity of Government
- Ch 25 Contracts and Purchasing
- Ch 26 Minority- and Women-Owned Businesses, Utilization of
- Ch 29 Conventions, Conferences and Schools, Attendance at
- Ch 31 Corrections
- Ch 39 Defense and Indemnification of County Officers and Employees
- Ch 41 Deferred Compensation Plan
- Ch 43 Empire Zone
- Ch 45 Ethics, Code of
- Ch 49 Fair Chance Employment
- Ch 51 Forfeiture Procedures
- Ch 73 Information Services, Department of
- Ch 101 Medical Advisory Council and Medical Advisory Board
- Ch 105 Medical Examiner
- Ch 109 (Reserved)
- Ch 121 Office Hours
- Ch 125 Off-Track Betting
- Ch 131 Payroll Deductions
- Ch 133 Press Conferences
- Ch 135 Public Safety Laboratory
- Ch 140 Records Management
- Ch 151 Salaries and Compensation
- Ch 165 Videoconferencing
- Ch 169 Voter Registration
- Ch 173 Water Authority
- Part IV: General Local Laws (Chapters 201 Through 400)
- Ch 205 Airport
- Ch 209 Alarm Systems
- Ch 211 Alcoholic Beverages
- Ch 213 Bicycles
- Ch 215 Buses, Conduct on
- Ch 230 Energy Conservation
- Ch 235 Environmental Quality Review
- Ch 240 Fees and Charges
- Ch 243 Food Delivery Fairness Act
- Ch 245 Funds and Coupons, Service Charge for Handling
- Ch 251 Gasoline, Kerosene and Diesel Fuel, Retail Sale of
- Ch 255 Geodetic Monumentation Network
- Ch 257 Grease Trap Covers, Regulation of
- Ch 260 Housing Sales or Rentals
- Ch 267 Insurance
- Ch 285 Lead Poisoning Prevention
- Ch 286 Junior Deer Hunting Pilot Program
- Ch 314 Off-Road Vehicles on Public Highways, Operation of
- Ch 315 Parking
- Ch 323 Parks
- Ch 327 Peddling and Soliciting
- Ch 332 Pharmacies
- Ch 341 School Bus Stop-Arm Demonstration Program
- Ch 343 Sewers
- Ch 347 Solid Waste
- Ch 351 Streets and Sidewalks
- Ch 357 Taxation
- Ch 357 Art I Senior Citizens Tax Exemption
- § 357-1 Exemption granted.
- § 357-2 Qualifications.
- § 357-3 Application for exemption.
- § 357-4 Penalties for offenses.
- Ch 357 Art II Hotel Room Occupancy Tax
- § 357-5 Title.
- § 357-6 Definitions.
- § 357-7 Imposition of tax.
- § 357-8 Transitional provisions.
- § 357-9 Exempt organizations.
- § 357-10 Applicability.
- § 357-11 Registration; certificate of authority.
- § 357-12 Administration and collection.
- § 357-13 Records to be kept.
- § 357-14 Returns to be filed.
- § 357-15 Payment of tax.
- § 357-16 Determination of tax.
- § 357-17 Disposition of revenues.
- § 357-18 Refunds.
- § 357-19 Reserves to be set up in certain cases.
- § 357-20 Remedies to be exclusive.
- § 357-21 Proceedings to recover tax.
- § 357-22 General powers of Director of Finance.
- § 357-23 Administration of oaths; compelling testimony.
- § 357-24 Reference to tax.
- § 357-25 Penalties for offenses.
- § 357-26 Returns to be confidential; penalties for offenses.
- § 357-27 Notices; limitations of time.
- Ch 357 Art III Payment of School Taxes
- § 357-28 County to be tax collection agency.
- § 357-29 Taxes may be paid in installments.
- § 357-30 Service charge.
- § 357-31 School authorities may permit installment payments.
- § 357-32 Statement of taxes.
- § 357-33 Payment of taxes.
- § 357-34 Payment of installments by Director of Finance to school district.
- § 357-35 Promulgation of rules and regulations.
- Ch 357 Art IV Veterans Exemption
- § 357-36 Exemption subject to adjustment.
- § 357-36.1 Application to change exemption.
- § 357-36.2 Application to be retroactive.
- Ch 357 Art V Agricultural Assessment
- § 357-37 Use for fire or ambulance district charges.
- Ch 357 Art VI Collection of Delinquent Property Taxes
- § 357-38 Enforcement procedures continued.
- Ch 357 Art VII Collection of Delinquent Village Property Taxes
- § 357-39 Applicability of alternative collection method.
- § 357-40 Effect of future repeal.
- Ch 357 Art VIII Alternative Veterans Exemption
- § 357-41 Increase in exemption.
- Ch 357 Art IX Persons With Disabilities and Limited Income Exemption
- § 357-42 Eligibility.
- § 357-43 Income eligibility schedule.
- Ch 357 Art X Exemption for Gold Star Parents
- § 357-44 Applicability of statute.
- Ch 357 Art XI Exemption for In-Law Apartments
- § 357-45 Exemption granted.
- Ch 357 Art XII Residential-Commercial Urban Tax Exemption
- § 357-46 Authorization for exemption.
- § 357-47 Eligibility.
- § 357-48 Duration and computation of exemption.
- § 357-49 Application for exemption.
- Ch 357 Art XIII Exemption for Cold War Veterans
- § 357-50 Exemption granted; statutory authority.
- § 357-51 Effective date.
- Ch 357 Art XIV Lake Ontario Tax Assessment Relief
- § 357-52 Authorization; schedule of assessment relief.
- § 357-53 Authority of County Executive.
- § 357-54 Amendment of operating budget.
- Ch 357 Art XV Tax Exemption for Volunteer Firefighters and Volunteer Ambulance Workers
- § 357-55 Legislative intent.
- § 357-56 Grant of exemption.
- § 357-57 Eligibility.
- § 357-58 Grant of lifetime exemption.
- § 357-59 Application.
- § 357-60 No diminution of benefits.
- § 357-61 Certification.
- § 357-62 Unremarried spouses of volunteer firefighters or volunteer ambulance workers killed in the line of duty.
- § 357-63 Unremarried spouses of deceased volunteer firefighters or volunteer ambulance workers.
- Ch 361 Taxicabs
- Ch 365 Telephone Service
- Ch 370 Uniform Code Enforcement
- Ch 373 Weapons
- Ch 377 Wetlands
- Ch 378 Social Hosts
- Ch 379 Text Messaging
- Ch 380 Person First Language Act
- Ch 381 Funeral-Related Events
- Ch 382 Cyberbullying
- Ch 383 Synthetic Drugs and Other Similar Compounds
- Ch 384 Pawnbrokers, Secondhand Dealers and Jewelry and Coin Exchange Dealers
- Ch 385 Used Catalytic Converters, Sale of
- Ch 390 Waiver of Residency Requirement for Monroe County Jail Deputies
- Ch 391 Waiver of Residency Requirement for Monroe County Road Patrol Deputies
- Ch 400 Wireless Communication Services
- Part V: Rules and Regulations (Chapters 401 Through 500)
- Part VI: Continuing Resolutions (Chapters 501 Through 600)
- Ch 540 Land Use Review
- Ch 545 Legislature, Rules of the County
- Ch 557 Notices
- Ch 565 Sales Tax
- Ch 569 Sanitary Code
- Part VII: Statutes Applicable to Monroe County (Chapters 601 Through 700)
- Ch 605 Airport Authority Act
- Ch 635 In Rem Tax Foreclosure Act
- Ch 667 Sales Tax Adjustment Act (Morin/Ryan Act)
- Ch 673 Tax Act
- Disposition List
- Ch DL Disposition List
[HISTORY: Article I adopted by the Board
of Supervisors[1] of the County of Monroe and subsequent articles adopted
by the Legislature of the County of Monroe as indicated in article
histories. Amendments noted where applicable.]
[1]
Editor's Note: Effective 1-1-1967, the Board
of Supervisors was replaced by the County Legislature.
