[Enacted by Local Law No. 1-1933 (June 5, 1933); amended by Local Law No. 1-1974 (June 4, 1974); Local Law No. 3-1985 (April 16, 1985); Local Law
No. 2-2017 (October 18, 2017).]
On or before the 10th day of November of each year, the City
Manager shall prepare and submit to the Council a budget estimate
presenting a financial plan for conducting the affairs of the city
for the following fiscal year. The City Manager shall also prepare
and submit to the City Council a summary of his budget estimate. The
budget estimate shall include the following information:
(1)
Detailed estimates of the expenses of conducting each department
and office of the city for the ensuing fiscal year. The classification
of the estimate for the main divisions of all departments shall be
as nearly uniform as possible.
(2)
Expenditures for corresponding items for the two preceding fiscal
years with reasons for increases and decreases recommended.
(3)
The amount of the total and net debt of the city, together with
a schedule of maturities of bond issues.
(4)
A statement of the amounts to be appropriated for interest on
the city debt and for paying off any bonds maturing during the ensuing
year.
(5)
An itemization of all anticipated income of the city from sources
other than taxes and bond issues, with a comparative statement of
the amounts received by the city from each of the same or similar
sources for the two preceding fiscal years.
(6)
A schedule of positions and salaries showing increases or decreases
in the number of positions and rates of pay.
(7)
An estimate of all unexpended balances which shall remain to
the credit of the various departments through the end of the current
fiscal year.
(8)
Such other information as the Manager may think desirable or
as may be required by the Council.
(9)
The sums apportioned by the Board of Legislators of Westchester
County to be levied on the city for state and county purposes; except
that if such statement has not been received from the Board of Legislators
by the 10th of November, then the said budget estimate shall be submitted
to the Council with an estimate of such sums to be levied for state
and county purposes.
[Enacted by Local Law No. 1-1933 (June 5, 1933); amended by Local Law No. 1-1953 (July 20, 1953); Local Law No. 4-1964 (November 19, 1964); Local Law No. 1-1974 (June 4, 1974); Local Law No. 3-1985 (April 16, 1985); Local Law
No. 2-2017 (October 18, 2017).]
Upon receipt of the Manager's budget estimate and his summary
of the budget estimate, the Council shall consider the same and, after
due publication of the summary, give a public hearing to all persons
wishing to be heard in reference thereto. Such publication shall be
made by printing the said summary, together with a notice that copies
of the budget estimate will be available to the public at the office
of the Clerk, at least once in the official newspaper not less than
20 days before the public hearing. The budget shall be posted on the
City's website for public access and by printing in addition thereto
100 copies for free public distribution by the City Clerk. The resolution
fixing the date, time and place of the public hearing may be adopted
before the City Manager submits the budget estimate to the Council,
but the date so fixed in such resolution shall be not less than 20
days from the date of the publication of the summary of the budget
estimate in the official newspaper. The Council may increase, decrease
or reject any items contained in the budget estimate except items
relating to indebtedness, judgments and estimated revenues.
If the statement from the Board of Supervisors of Westchester
County of the sums apportioned by it to be levied on the city for
state and county taxes shall have been received before the adoption
of the budget, such sums apportioned shall be added unchanged to the
budget estimate, otherwise the budget as adopted shall be passed as
to state and county taxes on the City Manager's estimate.
Not less than one week after the public hearing, the Council
shall adopt the budget estimate as submitted or amended, which shall
then become the annual budget, and shall at the same time appropriate
the amounts set forth in the budget as adopted and for the purposes
stated therein.
[Added by L.L. No. 4-2001 (May 15, 2001).[1]]
A.
Where real property is income-producing property, the owner shall
be required to submit annually to the Assessor not later than the
first day of March a statement of all income derived from and all
expenses attributable to the operation of such property as follows:
(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 is
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 latest fiscal
year.
(3)
Notwithstanding the provision of Paragraphs one and two of this
subdivision, where the owner of the property has not operated the
property and is without knowledge of the income and expenses of the
operation of the property for a consecutive twelve-month period concluded
as of the first day of February preceding the date the statement is
filed, then the statement shall be for the period of ownership.
(4)
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.
B.
Such statements shall contain the following declaration: "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."
C.
(1)
In the event that an owner of income-producing property fails
to file an income and expense statement within the time prescribed
in Subdivision A of this section (determined with regard to any extension
of time for filing), such owner shall be subject to a penalty equal
to five (5%) percent of the assessed value of such income-producing
property determined for the current fiscal year. If, in the year immediately
following the year in which an owner fails to file, the owner again
fails to file an income and expense statement within the time prescribed
in Subdivision A of this section (determined with regard to any extension
of time for filing), such owner shall be subject to an additional
penalty equal to 5% of the assessed value of such property determined
for the current fiscal year. Such owner shall also be subject to a
penalty equal to 5% of such assessed value in any year immediately
succeeding a year in which a penalty of 5% has been imposed, if in
such succeeding year the owner fails to file an income and expense
statement within the time prescribed in Subdivision A of this section
(determined with regard to any extension of time for filing).
Penalties shall be billed and mailed to the owner by certified
mail, return receipt requested, and, if such bill remains unpaid on
the expiration of 60 days following the mailing of such bill, such
penalty shall become a lien upon the property and shall be added to
and collected with the city property tax levy for the property, and
shall bear interest and be enforced as provided by law for other city
taxes.
(2)
The Board of Assessment Review shall deny a hearing on any objection
to the assessment of property for which an income and expense statement
is required and has not been timely filed.
(3)
Where an income and expense statement required under the provisions
of this section 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 expenses 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. In the
event of such order, the Assessor shall be entitled to recover costs,
including attorney fees.
D.
As used in this section, the term "income-producing property" means
property 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.
E.
Except in accordance with proper judicial order or as otherwise provided
by law, it shall be unlawful for the Assessor, any officer or employee
of the city, or any member of the Board of Assessment Review, any
person engaged or retained by the city, or any member of the Board
of Assessment Review on an independent contract basis, or any person,
who, pursuant to this section, 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 or any particulars set
forth or disclosed in any such statement required under this section.
The officers charged with the custody of such statements shall not
be required to produce any income and expense statement or evidence
of any contained in them in any action or proceeding in any court,
except on behalf of the city, the Assessor and/or the Board of Assessment
Review. Nothing herein shall be construed to prohibit the delivery
to an 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 particular statements and the items thereof, or the
inspection by the legal representatives of the city and Board of Assessment
Review of the statement of any owner who shall bring an action to
correct the assessment. Any violation of the provisions of this subdivision
shall be punished by a fine not exceeding one thousand dollars ($1,000)
or by imprisonment not exceeding one year, or both, at the discretion
of the court, and if the offender be an officer or employee of the
Finance Department or the Board of Assessment Review, the offender
shall be dismissed from office.
[1]
Editor's Note: This local law was subject to permissive referendum
and became effective 6-29-2001.
[Enacted by Local Law No. 1-1933 (June 5, 1933).]
After the beginning of the fiscal year, if the annual budget
has not yet been adopted, the Council, upon the written recommendation
of the City Manager, may make appropriations for current department
expenses, chargeable to the appropriations of the year when passed,
sufficient to cover the necessary expenses of the various departments
until the annual budget is in effect. The aggregate of any such preliminary
appropriations shall not be more than 1/3 of the total of the appropriations
proposed for the year in the draft of the annual budget estimate submitted
to the Council by the City Manager.
[Amended by L.L. No. 2-1995 (January 17, 1995).]
Not later than the next meeting of the Council following the
meeting at which the annual budget is adopted and annual appropriation
made, the Director of Finance shall report in writing to the Council
the rate of tax levy required to produce an amount on income which,
together with the estimated income from other sources, will equal
the appropriation made by the Council. Upon receipt of the report
of the Director of Finance, the Council shall by ordinance levy taxes
at the rate specified in such report and shall direct the Director
of Finance to apportion, and the Director shall apportion, the said
taxes against the respective assessments as the same are set forth
in the annual assessment roll. The amount of all taxes so embraced
in such roll, as apportioned, shall be and become the first lien upon
the property as of the first day of January of the fiscal year for
which levied and shall remain a lien until paid. The City Clerk shall
thereupon deliver the rolls to the Treasurer, with a warrant annexed
thereto, signed by a majority of the members of the Council, commanding
the Treasurer to collect the amount of said taxes.
