A.
The Common Council shall impose, upon the persons and property assessed
in the assessment roll of the City, the amount of tax to be raised
under the provisions of this Charter, including the amount of any
other tax or tax for extraordinary purposes which may be required
or authorized by law.
B.
The amount to be paid by each person and each parcel of property
shall be entered in appropriate columns, and when the taxes shall
be entered therein and properly corrected, the roll shall be signed
by the Mayor and City Clerk, to which shall be added and annexed a
warrant under the corporate seal of the City, signed by the Mayor
and attested by the City Clerk, directed to and requiring the City
Treasurer to collect all taxes due thereon within such time as shall
be specified by the Board of Supervisors of Columbia County in each
year for the collection of county taxes, and one copy of said roll
shall be immediately filed with the City Assessor and another copy
delivered to the City Treasurer. They shall thereafter be called the
"tax lists."
All sums to be raised by general tax for City purposes in pursuance
to this Charter shall be assessed, levied and rated upon and among
the owners of real and personal estate, incorporated companies and
associations, named in the corrected assessment rolls of the several
wards, in proportion to the valuation therein stated, in the same
manner and proportion, as near as may be, as taxes in and for the
County of Columbia are rated and assessed.
The sum rated and assessed upon the property of each person,
company, corporation and association shall be set opposite the name
of such person, company, corporation or association respectively,
in the tax roll.
The City of Hudson shall be regarded as one of the towns of
Columbia County for the purpose of raising and collecting the annual
county taxes, and the same provisions of law which shall apply to
the assessment and collection of taxes in the towns of this state,
and the duty of all officers concerned therein or connected therewith,
excepting as the same are altered or modified by this Charter, shall
be applicable thereto; but in assessing and laying the county taxes
therein, the same shall be assessed and levied upon assessment rolls
prepared as herein provided for the City, which shall be delivered
to the City Treasurer for collection, in the manner provided by law.
The Board of Supervisors of the County of Columbia shall cause
to be delivered to the Treasurer of said City on or before the 31st
day of December in each year, a warrant, under the hands and seals
of said Supervisors, or a majority of them, commanding said Treasurer
to collect from the several persons named in the assessment rolls
the several sums mentioned in the last column opposite their respective
names, and pay over the same in the manner directed in the warrant.
The assessment rolls shall thereafter be called the "county lists."
No extension nor renewal of the warrant mentioned in this section
shall be required to enable the City Treasurer to enforce the collection
of the taxes to be collected by virtue thereof.
The county and City tax lists filed with the City Assessor or
delivered to the City Treasurer shall, in all courts and places, be
evidence of the imposition of the taxes therein contained, and the
taxes therein assessed upon, or in respect to, any real estate, shall
be liens thereon from the time the tax lists are delivered to the
City Treasurer.
A.
The City Treasurer, upon receiving the county and City tax lists,
shall cause a notice to be published in the official paper once, stating
that the property taxes are due.
B.
City taxes shall be payable in four installments: the first installment
shall be payable on the first day of January in each year, the second
installment shall be payable on the first day of April in each year,
the third installment shall be payable on the first day of July of
each year and the fourth installment shall be payable on the first
day of September in each year. Each installment shall be at the rate
of 25% exclusive of the county taxes, the total of which shall be
payable one-half with the first installment of the City taxes and
one-half with the third installment of the City taxes. In columns
provided in the assessment rolls for that purpose, the City Treasurer
shall apportion the total tax levied against each separate assessment
and set down in separate columns the amount of each installment. Columns
shall also be provided in such rolls in which to enter the date of
payment of each installment and for any other necessary purpose.
[Amended 5-19-1981 by L.L. No. 5-1981]
C.
The City Treasurer shall collect the City taxes for a period of 30
days, exclusive of Saturdays, Sundays and holidays, for the first
and third installments thereof, and for 15 days for each of the successive
installments.
[Amended 9-20-1994 by L.L. No. 13-1994]
D.
Upon receiving any tax or installment thereof, the Treasurer shall
write "Paid" opposite to it, together with the date of payment, and
the amount paid in a column kept for that purpose, and shall give
the person paying a receipt therefor, and shall keep a check list
of all receipts so given.
After the expiration of the month specified in the notice required
to be published by § C18-7 of this Charter, any person or
corporation may pay his, her or their City taxes upon paying interest
to be computed at the rate of 1% per month or fraction thereof upon
the amount of the unpaid taxes.[1]
Whenever any tax levied and assessed upon any person or property
in the City of Hudson, with the fees, interest and expenses which
may by law be added thereto, shall remain unpaid after the 15th day
of October, the Treasurer may maintain an action in his name of office
for the amount of such tax, fees, interest and expenses remaining
unpaid and uncollected with interest on said tax, at the rate of 1%
per month or fraction thereof, to be computed from the preceding 31st
day of January, against any person or corporation liable for such
tax, in any court of competent jurisdiction, in which the proceedings,
costs, judgments and executions shall be the same and with like effect
as in actions between other public officers and individuals; and the
amount collected by any such suit shall be used and applied by said
Treasurer in the same manner as though the same had been collected
by the sale of real estate. The warrants so delivered to the Treasurer
shall be presumptive evidence that all the previous proceedings, including
the assessing and levying of tax, were regular and according to law.
Nothing in this Charter contained shall be construed to repeal or
abridge any power now had by officers for the collection of taxes
in the City of Hudson.
All the provisions of this Charter shall apply to and include
the collection of all local assessments and taxes for local improvements,
provided that no sale of real estate for any unpaid local assessments
shall be made within one year from the time when the same became due
and payable.
In case any tax or assessment shall be void, or have failed
for want of jurisdiction or any irregularity in the levying or assessing
thereof, the Common Council shall have the power, and it shall be
its duty, to cause the same to be reassessed in a proper manner. If
any person shall have paid on the former assessment, the same shall
be credited, or in case the payment exceeded the amount reassessed,
the surplus shall be refunded. In case any amount assessed for local
improvements, at any time, shall be insufficient to defray the expense
of such improvement, the Common Council shall cause to be assessed
the amount by which the actual expense thereof exceeds the amount
first assessed, to be assessed in like manner as other assessments
of a like nature.
In case any tax shall be returned by the Treasurer unpaid, which,
by reason of the nonresidence of the person bound to pay the same,
or for any other cause, cannot be collected, the Board of Estimate
and Apportionment may add the amount thereof to the moneys authorized
by this Charter to be raised by tax in the succeeding year.
[Added 5-31-2000 by L.L. No. 6-2000]
A.
Definitions. As used in this section:
(1)
"Eligible delinquent taxes" means the delinquent taxes, including
interest, penalties and other charges, which have accrued against
a parcel as of the date on which an installment agreement is executed.
(2)
"Eligible owner" means an owner of real property who is eligible
to or has entered into an installment agreement.
(3)
"Installment agreement" means a written agreement between an eligible
owner and the City Treasurer providing for the payment of eligible
delinquent taxes in installments pursuant to the provisions of this
section of the Hudson City Charter and pursuant to Article 11 of the
New York State Real Property Tax Law.
B.
Installment payment of eligible delinquent taxes. Such installment
payment of eligible delinquent taxes shall be made available to each
eligible owner on a uniform basis pursuant to the provisions of this
section of the Hudson City Charter and Article 11 of the New York
State Real Property Tax Law. Such installment payment of eligible
delinquent taxes shall commence upon the signing of an agreement between
the City Treasurer and the eligible owner. The agreement shall be
kept on file in the City Treasurer's office.
C.
The maximum term of installment agreements pursuant to this section
shall not exceed 24 months.
D.
Payment schedules of the installment agreements pursuant to this
section shall be quarterly.
E.
The required initial down payment on an installment agreement pursuant
to this section shall be 25% of the eligible delinquent taxes.
F.
This section of the Hudson City Charter shall apply to all properties
within the City of Hudson.
G.
A property owner shall not be eligible to enter into an agreement
pursuant to this section where:
(1)
There is a delinquent tax lien on the same property for which the
application is made or on another property owned by such person and
such delinquent tax lien is not eligible to be made part of the agreement
pursuant to this section;
(2)
Such person is the owner of another parcel within the tax district
on which there is a delinquent tax lien, unless such delinquent tax
lien is eligible to be and is made part of the agreement pursuant
to this section;
(3)
Such person was the owner of property on which there existed a delinquent
tax lien and which lien was foreclosed within three years of the date
on which an application is made to execute an agreement pursuant to
this section; or
(4)
Such person defaulted on an agreement executed pursuant to this section
within three years of the date on which an application is made to
execute an agreement pursuant to this section.
H.
A property owner shall be eligible to enter into an agreement pursuant
to this section no earlier than 30 days after the delivery of the
return of unpaid taxes to the City Treasurer.
I.
The amount due under an installment agreement shall be the eligible
delinquent taxes plus the interest that is to accrue on each installment
payment up to and including the date on which each payment is to be
made. The agreement shall provide that the amount due shall be paid,
as nearly as possible, in equal amounts on each payment due date.
Each installment payment shall be due on the last day of the month
in which it is to be paid.
J.
Interest and penalties. Interest on the total amount of eligible
delinquent taxes, less the amount of the down payment made by the
eligible owner, if any is required, shall be that amount as determined
pursuant to § 924-a of the New York State Real Property
Tax Law, or such other law as may be applicable.
K.
The rate of interest in effect on the date the agreement is signed
shall remain constant during the period of the agreement. If an installment
is not paid on or before the date it is due, interest shall be added
at the applicable rate for each month or portion thereof until paid.
In addition, if an installment is not paid by the end of the fifteenth
calendar day after the payment due date, a late charge of 5% of the
overdue payment shall be added.
L.
Default.
(1)
The eligible owners shall be deemed to be in default of the agreement
upon:
(a)
Nonpayment of any installment within 30 days from the payment
due date;
(b)
Nonpayment of any tax, special ad valorem levy or special assessment
which is levied subsequent to the signing of the agreement by the
City of Hudson, and which is not paid prior to the receipt of the
return of unpaid taxes by the City Treasurer; or
(c)
Default of the eligible owner on another installment agreement
made and executed pursuant to this section.
(2)
In the event of a default, the City of Hudson shall have the right
to require the entire unpaid balance, with interest and late charges,
to be paid in full. The City of Hudson shall also have the right to
enforce the collection of the delinquent tax lien pursuant to the
applicable sections of state and local law.
(3)
Where an eligible owner is in default and the City of Hudson does
not either require the eligible owner to pay in full the balance of
the delinquent taxes or elect to institute foreclosure proceedings,
the City of Hudson shall not be deemed to have waived the right to
do so.
M.
Notification of potential eligible owners.
(1)
Within 45 days after receiving the return of unpaid taxes, or as
soon thereafter, is practicable, the City Treasurer shall notify,
by first class mail, all potential eligible owners of their possible
eligibility to make installment payments on such tax delinquencies.
The City Treasurer shall add $1 to the amount of the tax lien for
such mailing.
(2)
The failure to mail any such notice, or the failure of the addressee
to receive the same, shall not in any way affect the validity of taxes
or interest prescribed by law with respect thereto.
(3)
The City Treasurer shall not be required to notify the eligible owner
when an installment is due.
N.
The provisions of this section shall not affect the tax lien against
the property, except that the lien shall be reduced by the payments
made under an installment agreement and that the lien shall not be
foreclosed during the period of installment payments, provided that
such installment payments are not in default.
O.
Waiver of interest and penalties for certain eligible deployed military
members. The Treasurer may waive the interest, penalties and fees
otherwise imposed pursuant to this chapter, provided that:
[Added 4-15-2014 by L.L. No. 5-2014]
(1)
The financial hardship was caused in substantial part by the owner's
having been ordered to active military duty in the United States Armed
Forces, including the reserve components of such armed forces;
(2)
The deployment lasted for at least six contiguous months, or the
owner was killed in action during such activation; and
(3)
The owner provides written evidence from the United States Armed
Forces of such military duty and deployment.
