Village of LeRoy, NY
Genesee County
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Table of Contents
Table of Contents
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 4
Assessments
Ch 8
Defense and Indemnification
Ch 12
Drug-Free Workplace
Ch 14
Emergency Management Plan
Ch 20
Local Laws, Adoption of
Ch 24
Officers and Employees
Ch 34
Records
Part II: General Legislation
Ch 41
Adult Uses
Ch 45
Affordable Housing
Ch 49
Alarms
Ch 52
Alcoholic Beverages
Ch 56
Amusement Devices
Ch 60
Animals
Ch 64
Bicycles, Skateboards, Roller Skates and In-Line Skates
Ch 68
Bingo
Ch 71
Boating
Ch 78
Buildings, Unsafe
Ch 82
Cemeteries, Damage to
Ch 89
Curfew
Ch 95
Environmental Quality Review
Ch 98
Excavations
Ch 102
Festivals
Ch 106
Fire Prevention
Ch 109
Fireworks
Ch 113
Flood Damage Prevention
Ch 115
Furnaces, Outdoor
Ch 117
Games of Chance
Ch 120
Grass and Weeds
Ch 124
Historic Preservation
Ch 128
Housing Standards
Ch 136
Littering
Ch 142
Noise
Ch 146
Obscene Materials
Ch 149
(Reserved)
Ch 154
Peddling and Soliciting
Ch 161
Refrigerators, Abandoned
Ch 168
Sewers
Ch 172
Solid Waste
Ch 176
Streets and Sidewalks
Ch 180
Subdivision of Land
Ch 188
Taxation
Ch 188 Art I
Utility Tax
§ 188-1
Tax on the furnishing of utility services.
§ 188-2
Definitions.
§ 188-3
Records of utility.
§ 188-4
Filing by utility.
§ 188-5
Payment of tax.
§ 188-6
Sufficiency of return.
§ 188-7
Notice.
§ 188-8
Failure to file.
§ 188-9
Refund.
§ 188-10
Tax to be operating cost.
§ 188-11
Failure to pay tax.
§ 188-12
Rules and regulations of Treasurer.
§ 188-13
Disclosure by Treasurer.
§ 188-14
Disposition of taxes and penalties.
Ch 188 Art II
Business Investment Exemption
§ 188-15
Exemption granted.
§ 188-16
Extent of exemption.
Ch 188 Art III
Business Facilities Exemption
§ 188-17
Exemption granted.
§ 188-18
Applicability.
§ 188-19
Evaluation of application.
§ 188-20
Eligibility.
Ch 188 Art IV
Senior Citizens Exemption
§ 188-21
Exemption granted.
§ 188-22
Sliding scale exemption.
Ch 188 Art V
Veterans Exemption
§ 188-23
Authority.
§ 188-24
Extent of exemption.
§ 188-25
Additional exemption.
§ 188-26
Veterans with disabilities.
Ch 188 Art VI
Disabled Persons with Limited Incomes Tax Exemption
§ 188-27
Percent of exemption allowed.
§ 188-28
Definitions.
§ 188-29
Computation of exemption.
§ 188-30
Exceptions.
§ 188-31
Cooperative apartment: rules adopted by reference.
§ 188-32
Application for exemption.
§ 188-33
Assessor's duty to mail application form and notice.
§ 188-34
Property held in trust.
Ch 188 Art VII
Exemption for Capital Improvements to Residential Buildings
§ 188-35
Exemption established.
§ 188-36
Amount of exemption.
§ 188-37
Eligibility for exemption.
§ 188-38
Time to file application.
§ 188-39
When effective.
Ch 188 Art VIII
Residential-Commercial Urban Exemption Program
§ 188-40
Exemption established.
§ 188-41
Amount of exemption.
§ 188-42
Eligibility for exemption.
§ 188-43
Time to file application.
§ 188-44
When effective.
Ch 192
Trees and Shrubs
Ch 195
Vacant Building Registry
Ch 197
Vehicles, Abandoned or Junked
Ch 201
Vehicles and Traffic
Ch 205
Village-Owned Property
Ch 210
Water
Ch 215
Zoning
Disposition List
Ch DL
Disposition List
Code
New Laws (0)
Index
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Chapter 188
Taxation
[HISTORY: Adopted by the Board of Trustees of the Village of LeRoy as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Assessments — See Ch.
4
.
Chapter 188
Taxation
Article I
Utility Tax
§ 188-1
Tax on the furnishing of utility services.
§ 188-2
Definitions.
§ 188-3
Records of utility.
§ 188-4
Filing by utility.
§ 188-5
Payment of tax.
§ 188-6
Sufficiency of return.
§ 188-7
Notice.
§ 188-8
Failure to file.
§ 188-9
Refund.
§ 188-10
Tax to be operating cost.
§ 188-11
Failure to pay tax.
§ 188-12
Rules and regulations of Treasurer.
§ 188-13
Disclosure by Treasurer.
§ 188-14
Disposition of taxes and penalties.
Article II
Business Investment Exemption
§ 188-15
Exemption granted.
§ 188-16
Extent of exemption.
Article III
Business Facilities Exemption
§ 188-17
Exemption granted.
§ 188-18
Applicability.
§ 188-19
Evaluation of application.
§ 188-20
Eligibility.
Article IV
Senior Citizens Exemption
§ 188-21
Exemption granted.
§ 188-22
Sliding scale exemption.
Article V
Veterans Exemption
§ 188-23
Authority.
§ 188-24
Extent of exemption.
§ 188-25
Additional exemption.
§ 188-26
Veterans with disabilities.
Article VI
Disabled Persons with Limited Incomes Tax Exemption
§ 188-27
Percent of exemption allowed.
§ 188-28
Definitions.
§ 188-29
Computation of exemption.
§ 188-30
Exceptions.
§ 188-31
Cooperative apartment: rules adopted by reference.
§ 188-32
Application for exemption.
§ 188-33
Assessor's duty to mail application form and notice.
§ 188-34
Property held in trust.
Article VII
Exemption for Capital Improvements to Residential Buildings
§ 188-35
Exemption established.
§ 188-36
Amount of exemption.
§ 188-37
Eligibility for exemption.
§ 188-38
Time to file application.
§ 188-39
When effective.
Article VIII
Residential-Commercial Urban Exemption Program
§ 188-40
Exemption established.
§ 188-41
Amount of exemption.
§ 188-42
Eligibility for exemption.
§ 188-43
Time to file application.
§ 188-44
When effective.
