A.
Certification of county taxes. The Ulster County Legislature
shall, on or before the 31st day of December in each year, after it
has made and equalized the valuation of taxable property in said county,
fix and determine the proportional amount of state and county charges
to be paid by the city, but no uncollected tax originating wholly
without the limits of the city shall be included therein. The Clerk
of the Ulster County Legislature shall, on or before the 31st day
of December in each year, deliver to the Mayor a certificate of the
amount thus apportioned to the city.
B.
Levy by Common Council. The Common Council shall,
by resolution adopted at a general or special meeting held on or before
the 31st day of December in each year, or as soon thereafter as practicable,
cause to be raised by the city, according to the valuation upon the
last completed assessment roll, the amount of tax apportioned to the
city as certified by the Clerk of the Ulster County Legislature.
A.
The City Clerk, under the direction of the Common
Council, shall extend and apportion the tax on the assessment roll
delivered to him among the owners of real and personal property in
proportion to the value therein stated, and said Clerk shall make
a duplicate of said roll with the taxes extended and certify such
copy to be a correct duplicate roll of state, county and city taxes.
Said roll shall be delivered as soon as practicable to the Comptroller.
B.
Immediately after the delivery of the city tax rolls
to the Comptroller, he shall prepare tax bills and accounts. After
a warrant, under the seal of the city and signed by the Mayor and
the City Clerk, shall be annexed thereto, he shall proceed to collect,
from the several persons named, the sums specified in the roll. The
Comptroller shall publish a notice in the official newspapers of the
city once a week for two successive weeks that such taxes may be paid
during business hours of the Comptroller's office. Such notice shall
state when the taxes may be paid without penalty and the penalties
to be added thereto for nonpayment thereof. Every tax shall become
a lien against the real estate affected thereby on the day when it
becomes due and payable.
City taxes and taxes directed to be levied by
the Legislature of Ulster County for county and other lawful purposes
in the City of Kingston, of each fiscal year, shall be due and payable
in two equal installments. The first installment shall be due within
45 days after tax levy has been set by resolution of the Common Council.
The second installment shall be due within 120 days after the tax
levy has been set by the Common Council. The payments shall be made
during any business day at the Comptroller's office. Whenever the
last day to pay taxes without penalty falls on a Saturday, Sunday
or legal holiday of the city, such taxes may be paid without penalty
on the next business day. Beginning with the 1994 General City Tax,
if any installment shall not have been paid when due as herein provided,
such installment shall become delinquent. Thereafter a penalty of
2% shall be added to the unpaid balance of such installment for the
calendar month or fraction thereof in which said installment was due.
Thereafter, a penalty of 6% shall be added to the unpaid installment
for the second month or fraction thereof that said installment remains
unpaid. Thereafter, a penalty of 1% shall be added to the unpaid installment
for each additional month or fraction thereof that said installment
remains unpaid.
The city's quota of the county charges shall
be paid to the County Treasurer in three equal installments. The first
installment shall be paid on or before March 1 in each year, the second
installment on or before June 1 in each year and the third installment
on or before September 1 of each year.
Water charges shall be a lien upon real estate
until paid. Annually, before December 1, the Board of Water Commissioners
shall transmit a statement to the Common Council of water charges
in arrears for more than three months, with a description of the affected
property. The Common Council, upon receipt of the statement, shall
cause such unpaid charges, with 6% thereon, to be levied in addition
to the general city tax at the time of the next levy, and such charges
may be enforced in the same manner as provided in the City Charter
for the collection of property taxes. Unpaid water charges remaining
unpaid for a prescribed period of time subject the affected property
to tax foreclosure. The Comptroller will pay the Water Commissioners
for unpaid water charges on or before June 10 in each year.
After the city shall have acquired the title
to any lands for taxes, such lands shall be exempt while owned by
the city from all taxes, including city school district taxes. Whenever
a sale of any lands belonging to the city shall be made, the Comptroller
shall forthwith notify the City Assessor thereof.
The city may enforce tax liens pursuant to any
procedure authorized by the Real Property Tax Law.
A.
On or before the 90th day prior to the beginning of
each fiscal year, all departments, offices, agencies and boards of
the city shall estimate and certify to the Mayor the amount of money
required for their expenses for the next fiscal year, stating in detail,
as far as practical, the purposes for which the money is required.
They shall also submit to the Mayor estimates of all revenues to be
received by them during the year from any source, the amounts required
during the year for capital projects pending or proposed and such
supporting data as the Mayor shall request. Copies of all such estimates
shall be sent to the Mayor and Common Council and other copies shall
be filed in the office of the City Clerk as a matter of public record.
B.
The Mayor, with the assistance of the Comptroller, shall review and revise the estimates received from the departments, offices, agencies and boards of the city and shall prepare a proposed budget and explanatory budget message for the next year, in the form and with the contents prescribed in Subsection D hereof. The Mayor shall submit the proposed budget and the budget message to the Common Council not later than the 75th day prior to the beginning of each fiscal year. The Mayor's message shall explain the budget both in fiscal terms and in terms of the work programs. It shall outline the proposed financial policies, expenditures and revenues together with the reasons for such changes, summarize the city's debt position and include such other material as the Mayor deems desirable, including fiscal projections. The Mayor shall also file copies of the proposed budget and the budget message as a public record in the office of the City Clerk, and the Clerk shall make such copies available for inspection by interested persons and shall cause a notice to be published twice in the official newspaper stating the copies are on file for inspection in such office.
C.
Upon receipt for the proposed budget and budget message,
the Common Council shall set a public hearing giving public notice
of at least 10 days in the official newspaper in which notice shall
also give notice of where copies of the proposed budget may be inspected.
After the conclusion of the public hearing, the Common Council may
insert new items in the budget, delete items and increase or decrease
the amounts proposed. Before the end of the fiscal year the Common
Council shall adopt the budget, in the form prescribed in the following
section, by a majority vote of all the members of the Common Council
in office. Should the Common Council fail to adopt such a budget before
the end of the fiscal year, the proposed budget as submitted by the
Mayor shall be deemed adopted. Copies of the budget as finally adopted
shall be certified by the City Clerk and filed as a public record
in the office of the City Clerk; a copy of the final budget shall
also be filed in the public library located within the City of Kingston.
Copies shall also be made available for the use of all departments,
offices, agencies and boards of the city government and for the public.
D.
The budget shall be prepared, presented and adopted
in a form which is in accordance with generally accepted accounting
principles.
A.
The Mayor shall prepare and submit to the Common Council
a five-year capital program no later than the date for submission
of the operating budget.
B.
Contents.
(1)
The capital program shall include:
(a)
A clear general summary of its contents;
(b)
A list of all capital improvements and other
capital expenditures which are proposed to be undertaken during the
five fiscal years next ensuing, with appropriate supporting information
as to the necessity for each;
(c)
Cost estimates and recommended time schedules
for each improvement or other capital expenditure;
(d)
Method of financing, upon which each capital
expenditure is to be reliant; and
(e)
The estimated annual cost of operating and maintaining
the facilities to be constructed or acquired.
(2)
The above shall be revised and extended each year
with regard to capital improvements still pending or in process of
construction or acquisition.
C.
The Mayor shall file copies of the proposed capital
program as a public record in the office of the City Clerk and the
Clerk shall make such copies available for inspection by interested
persons and shall cause a notice to be published twice in the official
newspaper stating the copies are on file for inspection in such office.
D.
Upon receipt of the proposed capital program, the
Common Council shall set a public hearing giving public notice of
at least 10 days in the official newspaper in which notice shall also
give notice of where copies of the proposed capital program may be
inspected. After the conclusion of the public hearing, the Common
Council may insert new items in the capital program, delete items
and increase or decrease the amounts proposed. Before the end of the
fiscal year the Common Council shall adopt a capital program by a
majority vote of all the members of the Common Council in office.
Should the Common Council fail to adopt such a capital program before
the end of the fiscal year, the capital program as submitted by the
Mayor shall be deemed adopted. Copies of the capital program as finally
adopted shall be certified by the City Clerk and filed as a public
record in the office of the City Clerk; a copy of the final capital
program shall also be filed in the public library located within the
City of Kingston. Copies shall also be made available for the use
of all departments, offices, agencies and boards of the city government
and for the public.
A.
The Comptroller shall furnish a surety bond to be
approved by the members of the Common Council with said bond to be
conditioned on the faithful performance of his or her duties. The
premium for said bond shall be paid by the city.
B.
Every officer and employee of the city who has possession
of or control over any funds of the city or the disposition thereof
shall give a fidelity bond for the faithful performance of his/her
duties. Such bonds shall be in such sum, with such corporate sureties,
in such form and for such terms as shall be approved by the Comptroller.
The premium on all such fidelity bonds shall be paid by the city.
