[HISTORY: Adopted by the Common Council of the City of Cohoes 12-22-2009 by L.L. No.
13-2009. Amendments noted where applicable.]
In the assessment of any lands in the City for any purpose,
it shall be sufficient to state the name of one of the owners of such
lands if the owner or owners or any of them are residents of the City
and known to the Assessor; if the owner or owners are unknown to the
Assessor or if they are nonresidents and the ownership is unknown
to the Assessor, then the assessment may be designated unknown, and
there shall be stated the number of the lot and the block, if subdivided
into lots and blocks and so designated upon the City map last adopted
by the Common Council, or the number of the lot or farm lot, if not
so subdivided into blocks and lots and so designated, and also the
street and number of any building thereon: but if the land is vacant
or the building thereon is not numbered, then the name of the street
on which it fronts and a brief description of the premises shall be
given. In case no inhabited building is on the land and the residence
of the owner is unknown, such owner may be designated as unknown.
No assessment hereafter made in said City shall be held to be invalid
because the same may be made out in terms against owner or owners
unknown or the estate of a deceased person, naming such person or
the executor, administrator, heirs or devisees of a deceased person,
naming such person or any of them or against a company or a firm name
or against a person in whom is the record title, though not the actual
title of the property, or for any cause arising through ignorance
or mistake as to the names of the owner or owners of the property
assessed, whether individually or a corporation, provided that such
property is sufficiently described on the assessment rolls to reasonably
identify and indicate to a person familiar with the same the particular
property which it was intended to assess. Every assessment roll shall
be considered as referring to the last-adopted map, unless it be otherwise
stated therein.
A.
The
taxable status date and the valuation date for real property in the
City of Cohoes shall be governed by the provisions of §§ 301
and 302 of the Real Property Tax Law of the State of New York.
B.
The
taxable status of real property in the City of Cohoes shall be determined
annually as of the first day of March. All real property in the City
shall be valued as of the preceding first day of July. The date of
taxable status of the real property contained on the assessment roll
shall be imprinted or otherwise indicated at the top of the first
page of each volume of said roll.
C.
The
Assessor shall complete the tentative assessment roll on or before
the first day of May in each year and shall prepare a duplicate thereof,
both of which shall be deemed originals, and shall file one with the
City Clerk and one in the office of the Assessor. He/she shall forthwith
cause a notice, the contents of which are prescribed by Subdivision
1 of § 526 of the Real Property Tax Law of the State of
New York, to be published once in the official newspaper of the City.
Said notice shall specify the date or dates and times at which the
Board of Assessment Review shall meet to hear complaints with respect
to assessments.
D.
After
publication of the notice and until the fourth Tuesday of May, the
Assessor shall make the tentative assessment roll available for public
inspection as prescribed by Subdivision 2 of § 526 of the
Real Property Tax Law of the State of New York.
E.
When
an original final assessment roll is prepared pursuant to § 516
of the Real Property Tax Law of the State of New York, the tentative
assessment roll shall be retained in the office of the Assessor as
a public record for a minimum of five years from the date of filing
thereof.
A.
Administrative
review of assessments shall be performed by the Board of Assessment
Review, which shall be constituted pursuant to Title 1-A of Article
5 of the Real Property Tax Law of the State of New York.
B.
Beginning
on the fourth Tuesday of May, and so many days thereafter as the Board
of Assessment Review deems necessary, such Board shall meet to hear
complaints in relation to assessments.
C.
The
persons entitled to file complaints in relation to assessments with
the Board of Assessment Review, the time and manner of filing such
complaints and the grounds for administrative review of assessments
shall be governed by § 524 of the Real Property Tax Law
of the State of New York.
D.
At
the meeting of the Board of Assessment Review to hear complaints in
relation to assessments brought before it, such Board shall have all
of the powers and duties prescribed by the Real Property Tax Law of
the State of New York and by any other law. The Board of Assessment
Review may adjourn from time to time for the purpose of hearing complaints.
When the tentative assessment roll has been changed after the
hearing and determination of all complaints as provided in Title 1-A
of Article 5 of the Real Property Tax Law of the State of New York,
the Assessor shall appear before any officer of the county authorized
by law to administer oaths and shall make and subscribe before such
officer an oath in the following form: "I, the undersigned, do depose
and swear that, to the best of my knowledge and belief, the foregoing
final assessment roll conforms in all respects to the tentative assessment
roll with the exception of changes made by the Board of Assessment
Review and assessments made by the State Board of Real Property Services,"
which oath shall be set forth on such final assessment roll and signed
and verified by the Assessor.
A.
On
or before the first day of July, the Assessor shall complete the final
assessment roll, deliver the original to the Clerk of the county legislative
body, and prepare and file a certified copy in the office of the City
Clerk. The Assessor shall forthwith cause a notice to be published
once in the official newspaper of the City and posted conspicuously
in City Hall, stating that the final assessment roll has been completed
and a certified copy thereof so filed for public inspection.
B.
The
certified copy of the final assessment roll shall be retained in the
office of the City Clerk as a public record for a minimum of 10 years
from the date the final assessment roll was filed.
C.
Notwithstanding
the foregoing provisions of this section, the county legislative body
may require additional copies of the assessment roll to be made and
specify by whom such additional copies shall be made.
At any time after the first day of October and before the first
day of November, the City Clerk shall deliver one of the duplicate
assessment rolls as corrected and verified to the Chairman or Clerk
of the County Legislature of the County of Albany. The County Legislature
shall examine said assessment roll together with the assessment rolls
of the several tax districts in the county and shall equalize the
valuations within the City of Cohoes with the valuations of the several
tax districts in the county in the manner prescribed by law. When
the proportion of the state and county taxes to be levied against
property within the City of Cohoes is determined by the County Legislature,
the amount thereof shall be certified by the Chairman and Clerk of
said Board, and the certificate, together with said assessment roll,
shall be thereupon returned to the Clerk of the City of Cohoes. Thereafter
the amount of state and county taxes so certified shall be levied
and assessed against the property within the City of Cohoes as in
this Code prescribed.
A.
The
Common Council must annually cause to be levied and raised by general
tax upon all taxable property, real and personal, in the City, according
to the valuation upon the assessment roll for the current year, corrected
as aforesaid:
A.
The
City Clerk, in each year under the direction of the Common Council,
shall extend and apportion in separate columns on one of the assessment
rolls delivered to him/her the amount of the state and county taxes
and the City taxes and such other amounts as may have been levied
and assessed against individuals, corporations and property as prescribed
in the prior section. After said assessment roll has been completed
and the taxes thereon extended, the same shall be adopted by a resolution
of the Common Council, and the Common Council shall thereupon cause
to be annexed thereto a warrant under the seal of the City, signed
by the Mayor and the City Clerk, commanding the Treasurer to receive
and collect the sums in the roll specified as levied and assessed
against the persons, property, companies and associations therein
mentioned or described, together with such percentage or penalty and
interest as herein prescribed.
B.
The
duplicate original of the assessment roll shall remain a public record
on file in the office of the City Clerk.
Immediately upon the delivery of the City roll and warrant,
the Treasurer shall publish at least once a week for two successive
weeks a notice in the official newspaper of the City that he/she will
attend to his/her office with said roll and warrant, after the first
publication of said notice, Monday through Friday, legal holidays
excepted, and on the last Saturday of the tax collection period, the
hours of collection to be determined and published by the Board of
Managers, to receive City, county and state taxes and water/sewer
rents, and it shall be his/her duty to attend accordingly. The Treasurer
shall remit to the County Treasurer of the County of Albany at least
once each year all moneys collected on account of state and county
taxes, penalties excepted, and take duplicate receipts therefor, one
of which shall be immediately filed in the office of the Comptroller.
A.
State
and county taxes shall be payable in one installment, beginning March
1, and no deductions shall be made or allowed therefrom. Such taxes
may be paid within 30 days after the first publication of the notice
above prescribed without interest or penalty. On all such taxes remaining
unpaid after March 31, interest shall be added thereon at the rate
of 18% per annum.
B.
General
City taxes may be paid in two equal installments payable respectively
in March and September in each year. If 1/2 of the amount of any City
tax on the tax roll is paid within 30 days after the first publication
of said notice and 1/2 thereof is paid on or before September 30 in
the same year, no interest or penalty shall be charged. On all taxes
remaining unpaid after the expiration of 30 days from the first publication
of such notice (except as herein otherwise provided), interest shall
be charged at the rate of 18% per annum, to be computed pursuant to
the terms and conditions of each billing stated thereon.
Immediately upon payment of any tax, water rent or assessment,
the Treasurer shall enter the amounts thereof in separate columns
of a properly ruled book and opposite the name of the person or corporation
paying the same and the date of such payment. Each entry shall refer
to the page and line of the tax, assessment or water rent roll where
the same is charged and shall include such other information as may
be prescribed by the Comptroller. Under the direction of the Board
of Managers, the Comptroller shall prepare and deliver to the Treasurer
tax, assessment and water rent receipts consecutively numbered and
in substantially the form prescribed by the State Board of Tax Commissioners.
The Board of Managers shall prescribe rules and regulations for the
delivery of such receipts to the Treasurer and for his/her properly
accounting therefor.
In case any of the taxes mentioned in said assessment roll remain
unpaid or uncollected on the 15th day of October succeeding the delivery
of said rolls to the Treasurer, up to which time all money paid on
account of such taxes shall be paid to the Treasurer, the Treasurer
shall deliver to the county officer responsible for enforcing collection
of delinquent taxes on said 15th day of October in each year an account,
to be entered in one of the books containing the description of the
unpaid taxes, of the several amounts collected by him/her for taxes
and of the amount of taxes then remaining due, with a description
of the property liable for the same, as described in the assessment
roll; making oath before said county officer or, in case of his/her
absence, before the Mayor or Recorder of said City, to be duly entered
after such statement, that the sums mentioned in such account remain
unpaid and uncollected and said Treasurer shall thereupon be discharged
from all liability for the amount uncollected by him/her and shall
be credited therewith by said county officer. In making the return
of unpaid taxes to said county officer, the Treasurer shall add 5%
to the amount of each tax levied, which 5% shall be retained by the
county. In the event that the Treasurer fails to do so, said county
officer shall make such addition. It shall be the duty of said officer
to enforce such unpaid taxes pursuant to applicable law.
It shall be the duty of the Treasurer to pay over to the Comptroller
of Albany County at the end of each month, during the period the tax
roll and warrant is in his/her hands, all moneys received by him/her
for taxes on such roll; provided, however, that he/she shall make
such payment only after the receipt of all moneys raised for City
purposes. He/She shall take duplicate receipts for each payment, one
of which shall be immediately filed with the Commissioner of Accounts.
All other moneys received by him/her for taxes, sewer rents and water
rents shall daily be deposited in such bank or banks as are made depositories
of the City. Except as otherwise provided by this Code, the Treasurer
shall settle on the 15th day of October with the County Comptroller
for state, county, City and school taxes, sewer rents and water rents,
in the manner required by law of town collectors.
Correction of errors on the tentative assessment roll and correction
of the final assessment roll shall be made in accordance with Title
3 of Article 5 of the Real Property Tax Law of the State of New York.
In case any tax, water rent or assessment, including taxes and
assessments for local improvements, shall be void or shall have failed
in whole or in part for want of jurisdiction or for 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 or said part
of the same to be reassessed against the proper persons and property
affected thereby, according to law, in the same manner so far as practicable,
as is prescribed by law for making, levying and enforcing original
taxes, water rents or assessments. If any person shall have paid on
a former assessment, the same shall be credited, and in case the payment
exceeds the amount reassessed, the surplus shall be refunded. In case
the amount assessed for any local improvement shall be insufficient
to defray the expenses of such improvement, the Common Council shall
cause to be assessed the amount of the deficiency in like manner as
other assessments of like nature are made. No action or remedy shall
lie or be maintained by any one to recover upon or by reason of the
payment of collection of any such original or former illegal or void
assessment or tax where the new assessment or reassessment has been
or shall be made as aforesaid in place thereof.
All taxes, local assessments and water rents assessed, levied
or charged under any of the provisions of this Code shall be a lien,
prior and superior to every other lien or claim, except the lien of
an existing tax, water rent or local assessment, on the real property
upon which it is levied and upon all the real estate in said City
the person taxed or assessed from the date of the adoption by the
Common Council of the tax, assessment of water rent roll until paid
or otherwise satisfied or discharged.
Farm or agricultural lands shall be assessed and taxed pursuant
to New York State law and any rules or regulations promulgated pursuant
thereto.
A.
Where real property is income-producing property, the owner shall
be required to submit annually to the Assessor's office, not
later than the first of September, 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
are maintained on a calendar-year basis, the statement shall be for
the calendar year preceding the date the statement shall be 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 last fiscal year
concluded as of the first day of August preceding the date the statement
shall be filed.
(3)
Notwithstanding the provisions of Subsection A(1) and (2) of this subsection, 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 twelve-month period, concluded as of the first day of August preceding the date for filing the statement, 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 for a period not to exceed 30 days.
B.
Such statement shall contain the following declaration: "I certify
that all the 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.
The form on which such statement shall be submitted shall be prepared
by the Assessor, and copies of such form shall be made available at
the office of the Assessor.
D.
The Board of Assessment Review shall dismiss a hearing on any objection
to the assessment of property for which an income and expense statement
is required and not been timely filed. For hearings held prior to
the first required date for the filing of income and expense statements,
the Board of Assessment Review may require the filing of income and
expense statement by income-producing property with the complaint.
Failure to produce an income and expense statement within a reasonable
period shall be grounds for dismissal of the complaint.
E.
Where an income and expense statement is required and has not been
timely filed, the City may compel, by subpoena, the production of
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.
F.
As used in this section, the term "income-producing properties" are
those owned for the purpose of securing an income from the property
itself, but shall not include residential property containing three
or fewer dwelling units.
G.
Except in accordance with proper judicial order or otherwise provided
by law, it shall be unlawful for the Assessor, any employee in the
Assessor's office, any person engaged or retained by the City
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, abstract or a portion of any such statement is
furnished, to divulge or make known in any manner the amount of income
or expense or any particulars set forth or disclosed in any such statement
required under this section. The Assessor or any employee in the Assessor's
office charged with the custody of such statements shall not be required
to produce any income and expense statement in any action or proceeding
in any court, except on behalf of the Assessor's office. Nothing
contained 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,
nor to prohibit the publication of statistics so classified as to
prevent the identification of particular statements and the items
thereof, nor the inspection by the Corporation Counsel of the statement
of any owner who shall bring an action to change an assessment. Any
violation of the provisions of this subsection shall be a misdemeanor
and grounds for termination or removal from office.
A.
The Common Council may by ordinance provide for:
(1)
The laying out, opening, constructing and making of streets, public
grounds, squares, parks, sewers, drains, culverts, arches and bridges
in said City.
(2)
The widening, narrowing, altering or discontinuing of any street,
public ground, square or park or any part thereof in said City, provided
that no street or any part thereof shall be discontinued, except upon
written petition, duly signed and acknowledged, by all persons owning
the lands fronting upon the street or upon the part so discontinued.
(3)
The acquisition, construction or reconstruction of or an addition
to a sewer system (either sanitary or surface drainage or both) or
a water system (either supply or distribution or both), including
purification or disposal plants or buildings, land or rights in land,
or original furnishings, equipment, machinery or apparatus incidental
thereto or necessary therefor.
B.
The Common Council may determine that the cost of any of the local
improvements specified in this section shall be borne entirely by
the City at large or entirely by the real property determined by the
Common Council to be benefited thereby or jointly by the City and
said benefited real property in such proportion as may be determined
by the Common Council.
C.
Any ordinance enacted pursuant to this section shall contain a determination
by the Common Council as to the method and manner by which the cost
of the local improvement therein authorized shall be borne.
Whenever the Common Council shall intend to lay out, alter,
widen, extend, contract or discontinue any street, lane, alley, highway,
sewer or public grounds in said City and the lands of any person or
corporation or any rights or easement therein shall be necessary for
such purpose and whenever the Common Council shall intend to acquire
lands, rights or easements therein for any purpose mentioned in this
Code, it shall cause the same to be surveyed and monuments placed
showing the line thereof and a map to be made of the same which shall
be filed in the City Clerk's office, showing upon such map the
lots, tracts and parcels of land and rights or easements therein,
that are deemed necessary to be taken, and the commencement, course
and termination of the street, lane, alley, highway or park proposed
to be laid out, widened, extended or altered or other work or improvement
proposed to be made in or through the land so to be taken. For that
purpose the City Engineer and those acting under his direction shall
have power to enter upon any grounds in said City. The Common Council
shall then declare by resolution its intention to take and appropriate
said property for the proposed improvements, and thereafter it may,
subject to the provisions of this Code, purchase from the owner or
owners thereof the land or right of easement therein deemed necessary
and make him/her or them such compensation as the Common Council shall
judge reasonable upon receiving from such owner or owners a conveyance
thereof to the City. In case the Common Council is unable to agree
with the owner or owners for the purchase of any real estate or land
or right or easement therein required for the purpose aforesaid, the
City shall acquire the same by condemnation proceedings under the
provisions of the Eminent Domain Procedure Law of this state and amendments
thereto. No one shall alter the condition of any part of said land
except to plant and harvest crops thereon, after such map is so filed,
while such proceedings are pending. A violation of this provision
shall constitute a misdemeanor. After such damages shall have been
ascertained and determined, said Common Council shall declare a district
of assessment therefor, and the Common Council shall direct such part
of the amount of such damages and expenses to be assessed upon the
City and such part locally as they shall deem just. The Common Council
shall then direct the City Assessors to assess the amount awarded
for damages and expenses so directed to be borne by the property benefited
locally, specifying the aggregate amount of the same, upon the property
within such district of assessment. The Assessors shall proceed to
assess such amount upon the property benefited by such improvement,
in a just and equitable manner, and as near as may be, in proportion
to the benefits received; such assessment shall be made in the same
manner as other local assessments. When the assessment roll shall
be filed, the assessment may be appealed from in the same manner,
and the Common Council shall possess the same powers in reference
thereto and proceed in the same manner as on appeals from other assessments.
Within three months after the final determination of all proceedings
in which any award shall have been made and before taking possession
of the property, the Common Council shall cause to be paid or tendered
to the respective owners the amount awarded to each, respectively,
less any sum which shall have been assessed against them for any benefits
on account of such improvement. In case any such owner shall refuse
the same or be unknown or nonresident of the City or for any reason
be incapacitated from receiving the amount or the right thereto be
disputed or doubtful, the Common Council may make payment of the portion
to the County Treasurer of the County of Albany and file a statement
of facts and circumstances in each case and a transcript of the report
of the Commissioners relating to the ascertainment of the amount so
paid in with the Clerk of Albany County, and said Clerk shall make
a report to the Supreme Court, at its first term held in the county,
of the amount thus deposited, accompanied with the statement and transcript
aforesaid; and the Supreme Court shall have authority and it shall
be its duty, at such term of Court, to order the investment of such
money or the payment thereof on the ascertainment of the person entitled
thereto. Upon such payment or tender, or payment to the Clerk being
made, the fee of the land shall be vested in the City.
A.
Where cost to be borne at large. Where the Common Council has under consideration a local improvement specified in § 8-18 of this Code, the cost of which is proposed to be borne entirely by the City at large, it shall proceed to authorize the same by ordinance pursuant to § 8-18 of this Code, and such ordinance shall take effect immediately.
B.
Where cost to be borne by assessment.
(1)
Petition. Where the Common Council has under consideration the acquisition, construction, reconstruction or repair of or addition to any local improvement specified in § 8-18 of this Code, the cost of which is proposed to be borne entirely or partly by local assessment, the Common Council shall not take any further action until the owners of at least 1/2 of the total number of front-feet lineal measurement or at least 1/2 in number of the owners of the real property on the street or portion of street upon or along which the proposed improvement is to be made petition therefor or consent thereto in writing, and a certificate of the City Engineer must be endorsed on said petition or consent or attached thereto, to the effect that he/she has examined such petition or consent and that such requirement of property owners have signed the same, which certificate shall be prima facie evidence of the facts contained therein.
(2)
Declaration of intention. Where the Common Council has been duly presented with a petition or consent in accordance with the provisions of Subsection B(1), it may adopt a resolution declaring its intention to provide the improvement requested or consented to therein. Such resolution shall contain a brief description of the character, location and extent of the proposed improvement and the property and property owners proposed to be assessed and shall specify the time when and place where said Common Council will meet to further consider said improvement and to hear all persons, interested in the subject thereof, concerning the same. In the case of a sewer improvement, such resolution shall also be in conformance with the provisions of § 8-21 of this Code.
(3)
Notice of hearing. The Common Council shall cause a copy of such
resolution, certified by the City Clerk, to be published once each
week for two calendar weeks in the official newspaper of said City
immediately prior to and exclusive of the calendar week in which the
day set for the hearing as aforesaid occurs. A calendar week, for
the purpose of this section, shall be deemed to include the time from
12:00 midnight Sunday to 12:00 midnight Sunday next.
(4)
Resolution of determination. After a hearing held upon notice as
hereinbefore provided and upon the evidence given thereat, the Common
Council shall determine by resolution:
(5)
Ordinance. If the Common Council shall determine, after such hearing and upon the evidence given thereat, all of the above questions in the affirmative, it shall, within 30 days, authorize the same by ordinance in the manner provided in § 8-18 of this Code, and such ordinance shall take effect immediately. Such ordinance shall contain a provision establishing a district of assessment which shall contain all the property and property owners which, in the judgment of the Common Council pursuant to its determination after the public hearing as aforesaid, are benefited thereby.
(6)
Alteration of districts of assessment. The Common Council may, at any time, alter, enlarge, diminish or dissolve any district of assessment so established, provided that a petition therefor or consent thereto, in the form and manner prescribed in Subsection B(1), has been presented to said Common Council requesting the same. Upon presentation of such a petition or consent, the Common Council shall adopt a resolution calling a public hearing, which resolution shall specify the time when and the place where said Common Council will meet to consider the petition or consent and to hear all persons interested in the subject thereof concerning the same. Such resolution shall also contain a brief description of the property, either within the boundaries of the district or outside thereof, as the case may be, which is the object of such alteration, enlargement, diminution or dissolution. Such resolution shall be published in the form and manner prescribed in Subsection B(3). If, after such public hearing, the Common Council shall determine that it is in the public interest to make such alteration, enlargement, diminution or dissolution, it shall adopt an ordinance providing for the same, which ordinance shall contain a brief description of the property affected and a statement that such action is in the public interest.
Each resolution of the Common Council declaring its intention
to construct a sewer shall specify therein the two points between
which it is proposed to construct the same, the size thereof and the
materials of which it is proposed to be constructed. The City Engineer
shall forthwith, on the passage of any such resolution, make a survey
and prepare a map showing all the property within the City likely
to be benefited by such sewer, a profile thereof and an estimate of
the materials required, including the amount of each kind of excavation
and the total estimated cost of constructing such sewer, and shall
file such map, profile and estimate with the City Clerk before the
City shall publish or serve notices of the proposed construction of
such sewer. All sewers hereafter constructed in said City shall conform,
as nearly as may be determined by the Common Council, to the present
system of sewers. The Common Council may order sewers for the draining
of streets, cellars, buildings, lots, pools, vaults or for any other
proper sewerage purpose to be constructed in any street or, with the
consent of the owner or, if real property is acquired or taken as
in this Code provided, for that purpose, in, upon or across any such
real property outside of a street.
Whenever the Common Council shall order a public sewer to be
made through the lands of any person, corporation or association and
the owner or owners of such lands shall not consent thereto and the
City is unable to agree with the owner or owners upon the compensation
to be made therefor, the Common Council may take such condemnation
proceedings to ascertain and assess the damage and benefits to the
parties interested as is provided by the sections of this article
relating to the taking of private lands for streets, and said sections
are hereby declared to apply to proceedings under this section, and
by such proceedings the City of Cohoes shall acquire a permanent right-of-way
for a sewer of any size or depth, with the right to repair or relay
such sewer at any time. The costs and expenses of such condemnation
proceedings, together with the compensation paid to the owner of such
real property for such title, right or easement, shall be a part of
the expense of the sewer for which such land, right or easement was
acquired. Such sums for inspection of the sewer as the officers making
the local assessment shall allow, based upon actual cost thereof,
the cost of necessary printing and publication of notices, the cost
of maps, plans, surveys, profiles, printed matter and all labor and
material whatsoever, necessary or incident thereto, or connected therewith,
shall also be included in the expense of constructing the sewer.
Upon the certificate of the City Engineer that a sewer or other
local improvement has been completed, the Common Council shall direct
that the cost thereof shall be paid and assessed as follows:
A.
Except as otherwise provided in this article and except as otherwise
provided by the Council by ordinance concerning the particular assessable
improvement, the City shall bear and pay the cost and expenses of
the same at or across intersections of streets, if it may be constructed
or made at or across such intersections of streets, but the Council
may provide that this expense be assessed ratably among the various
property owners benefited and, also, if it is, constructed or made
along the border of and contiguous and adjacent to other property
owned by the City, such sum of money therefor as the Assessor shall
determine to be just and equal in proportion to the benefits received
by the City and its said property from such improvement. After deducting
said sum or sums of money to be paid by the City, 1/2 of the remainder
of the cost and expenses of such sewer or other local improvement
shall be paid by the City, the remaining 1/2 thereof shall be paid
by the owner, owners or occupants of and shall become and be a charge
on land included in said district of assessment.
B.
The Council may, at its discretion, direct that 100% of the cost of the project be assessed against the properties benefited, but if the Council elects to assess 100% of the cost of the project against the properties benefited, it shall, pursuant to § 8-20 of the Code, by resolution, declare its intention for such local improvement and, at that time, declare its intention to assess 100% of the cost of the project against the properties benefited. If the Council does not elect to direct the assessment of 100% of the cost of the project against the properties benefited, the City Assessor shall thereupon proceed to assess such 1/2 of the cost and expenses against the owner or owners or occupants and upon the property deemed to be benefited by such sewer or other improvement in a just and equitable manner and as near as may be in proportion to the benefits received therefrom. If the Council elects to assess 100% of the cost of the project against the properties benefited, the City Assessor shall thereupon proceed to assess 100% of the cost and expenses against the owner or owners or occupants and upon the property deemed to be benefited by such sewer or other improvement in a just and equitable manner as near as may be in proportion to the benefits received therefrom.
C.
The Assessor, on the completion of his/her assessment roll, shall
file the same in the office of the City Clerk, and the City Clerk
shall thereupon cause a notice to be published in the official newspaper
of said City, once each week for at least two weeks, that the assessment
roll has been filed with the City Clerk and that the Common Council
will, on a certain day and place to be therein specified, which shall
not be fewer than 10 days from the first publication of said notice,
proceed to confirm said assessment. At the time and place named in
said notice or at any other time or place to which the Common Council
may from time to time adjourn said hearing, any person interested
may appear before the Common Council and apply to have said assessment
roll altered or corrected as he/she may deem just.
D.
After hearing all such applications, the Common Council may proceed
to make such alterations and corrections, if any, in said assessment
roll, as it may deem just, and by resolution confirm the same. Said
assessment shall thereupon be and become final and conclusive upon
all persons interested, both as to regularity and validity of the
proceedings and of each and every part thereof and as to the validity
of each and every assessment thereunder and as to the respective amount
or amounts thereof.
E.
Unless otherwise provided pursuant to the provisions of this article
for payment by installments, the owner or owners of or persons interest
in any lot or parcel of land locally assessed as hereinbefore provided
may pay to the Treasurer, who shall receive said assessment roll from
the City Clerk, the amount of such local assessment at any time within
20 days after such final assessment and confirmation thereof without
fees or interest. If such owner or owners or persons interested in
any lot or parcel of land so locally assessed shall neglect or omit
to pay such local assessment within said 20 days, then and in such
case the Treasurer shall proceed to collect the same with interest
thereon at the rate of the bonds issued, from the date of confirmation
in the same manner as is provided hereinafter in this article for
collection and payment of assessments for paving and other local improvements,
and the provisions of this article with reference to sale of property
for unpaid assessments, or unpaid installments of assessments, if
provision be made by the Common Council for payment by installments,
shall be applicable to assessments for improvements made under any
ordinance or resolution of the Common Council passed pursuant to this
Code.
If the Board of Managers shall of its motion decide that any
street, section of a street, place or square ought to be paved, repaved
or macadamized and the owners of more than 1/2 of the total feet front
or more than 1/2 of the bona fide owners of the property abutting
upon the street or section of a street upon which the improvement
is to be made give consent thereto, in writing, or if in place for
said consents, the Common Council shall by resolution by a vote of
2/3 of its members concur with the Board of Managers that such improvement
is expedient and necessary, said Board shall publish once in each
week for at least two successive weeks a notice in the official newspaper
of said City, that at a time and place therein specified, it will
meet to make a final determination thereof. Such notice shall contain
a brief description of the character, location and extent of such
proposed improvement. At such meeting of said Board, any person shall
be entitled to be heard for or against such improvement.
A.
Determination to make improvement; letting contract.
(1)
If the Board shall finally determine to make the improvement, it
shall record an order to that effect in its minutes and shall cause
plans and specifications thereof which may specify in the alternative
such different kinds of material as the Board may see fit, accompanied
by a map establishing and fixing the grade therefor, to be prepared
by the City Engineer, which shall be presented to the Board of Managers
and, if approved by it, shall be filed with the City Clerk.
(2)
The Board of Managers shall then advertise for bids for making of
such improvements with each kind of pavement or materials specified,
according to such plans and specifications, by publishing a notice
in the official newspaper of the City and for such time as such Board
shall direct, not less than once each week for two weeks. Each contract
must be awarded to the lowest bidder who in the opinion of the board
is responsible for the performance of the same with the material finally
adopted by the Board of Managers, who shall furnish the security as
hereinafter provided, unless the Board of Managers shall deem it for
the best interests of the City and the adjacent and contiguous property
owners to reject all bids made. If no satisfactory bid shall be received
pursuant to said advertisement, or otherwise, the Board of Managers
may discontinue or abandon the work, or may advertise for new proposals.
(3)
No bid shall be accepted unless accompanied with such security in
such amount and penalty and in such form as the Board of Managers
may direct and approve, conditioned that the bidder will accept and
execute a written contract and specification in case it shall be awarded
to him/her. Said security shall be so given after proper specifications
shall have been made and filed in the office of the City Clerk and
after notice for such bids has been published at least once each week
for two weeks in the official newspaper of the City. The advertisement
for bids need not contain the specifications but may refer to them
as on file. No contract shall be let for such improvement unless the
contractor shall also have executed and delivered to the City a bond
in a penalty not less than 1/2 the amount of the contract, to be fixed
by the Board of Managers, duly executed and acknowledged with two
or more sureties, who shall qualify as prescribed for sureties in
civil actions, or with a responsible surety company, which bond shall
be approved, as to its form and sureties, by the Board of Managers
and by the Corporation Counsel and shall be filed with the City Clerk.
Such bond shall be conditioned for the faithful performance by such
contractor of his/her contract in accordance with the terms thereof
and to indemnify and save harmless said City from all damages to be
paid under the provisions of the Workers' Compensation Law and
all negligence on his/her part or that of his/her subcontractors or
his/her or their agents, employees or servants and to pay or cause
to be paid the wages and compensation of all laborers who shall be
employed in work in and about such improvements and to pay for all
materials furnished in and about such improvements. Actions or proceedings
on such bond may be brought by the laborers and material men secured
thereby at any time within one year after such cause of action accrued,
in their name or names or that of their assigns, but the reason of
such bond, or for costs of any such action or proceeding thereon by
any laborer, materialmen or assigns.
B.
Liability of City. The City shall not be held liable in any action
brought or had under any contract made with the contractor as aforesaid,
for any other or greater liability than that expressed therein, nor
required to pay out or otherwise dispose of any sums of money for
the doing of such work or the furnishing of such material greater
than is stipulated in such contract, nor otherwise than in strict
conformity with the stipulations thereof. Extra work, however, may
be done or materials furnished and allowed for by said Board of Managers,
but the same must be along and upon the line of the proposed improvements
and must be allowed by said Board, in writing, before said work is
done or materials furnished.
C.
Gas mains; cable, telephone and electric light wires.
(1)
Whenever the Board of Managers shall finally determine to pave or
repave any street or portion of a street and gas mains are not at
said time laid in said street or the portion thereof so determined
to be so improved, the Board of Managers shall have power to require
and compel any such utility or the owners of any such utility works
having their mains laid in any of the streets of said City to lay
their mains along the street or portion of a street so finally determined
by said Board to be improved as aforesaid within such limits, of such
size, not exceeding the size of the adjoining pipes, in such manner
and in such place and within such time as the Board of Managers shall
determine, and may serve written, typewritten or printed notices thereof
accordingly upon such utility or upon such owner or owners of gas
mains hereinbefore specified, to so lay or extend its or their mains
in and along said street or portion thereof so finally determined
to be improved as aforesaid. The Board of Managers, under such circumstances,
may require any cable, telephone or electric light company, having
its wires or cable extended overhead along any such street or portion
thereof so determined to be so improved, to place the same in subways
along the part to be so improved and to remove the overhead construction
under the same terms and subject to the same conditions prescribed
herein for laying of gas mains.
(2)
In case of neglect or refusal of such utility, or such cable, telephone or electric light company, or such owners of gas mains as aforesaid, to lay said mains in said street or such portion thereof as directed by said Board of Managers and within the time and in the manner and as so ordered and directed, said Board of Managers shall have the power to lay and complete the same, and the actual cost and expense incurred in doing the same shall be valid charge and claim by the City of Cohoes against said company or said owner of mains as aforesaid neglecting or refusing so to lay and complete the same, and for which said City may maintain an action against said company or owner aforesaid, and such cost and expense shall be a lien and assessed against and collected from such company or owner in the same manner as assessments are made against and collected from street railways, as set forth in Subsection E of this section; provided, however, that said cable, telephone or electric light company, instead of placing its wires in said subways, shall have the option of removing its said overhead poles, wires and cables from the streets to be paved to such other street or streets as may be designated by the Board of Managers which said street or streets shall be such as will form a reasonable and practicable route for said overhead cable, telephone or electric light poles, wires and cables.
(3)
The right to order and require any utility or owner of gas mains
in any of the streets of said City to lay its mains or pipes in any
street or portion thereof so determined to be improved as aforesaid
by the Board of Managers shall include the right to order the laying
of lateral service pipes connected therewith, opposite each separate
piece of property as directed by said Board of Managers to a point
and points within the curbline or lines opposite thereto, by said
utility or the owners of gas mains in the streets of said City, including
the right of said Board to lay and connect the same, on notice to
and default of said utility or owner aforesaid, and with the same
liability of such company or owner, and the same right and remedies
by the City of Cohoes against said company or owner, for the recovery
of the actual cost and expense thereof as arises in case of mains.
D.
Water and sewer connections. When the sewer mains and water mains
have been laid and completed in any street or portion thereof, in
or upon which the Board of Managers shall have finally determined
to make such improvements, by paving or repaving, said Board shall
immediately cause a notice to be published in the official newspaper
of the City, requiring the owners or occupants of any and all property
fronting or abutting on said street or the portion thereof, upon which
such improvements are to be made, to make connections with the water
and sewer mains in said street or the portion thereof to be so improved
and to make and lay service and house connection pipes from both said
sewer mains and said water mains in front of each separate piece of
property and where directed by said Board of Managers, at least to
a point within the line of the curbing, within such time and in such
manner as the Board of Managers shall prescribe; and whenever any
such owner or occupant shall have made default in making such connections
with said sewer mains and water mains opposite the lands and premises
owned or occupied by him/her and in making and laying service and
house connection pipes therefrom, at least to a point within the line
of the curbing, as directed in and required by said notice therefor
in the manner and within the time therein specified, the Board of
Managers shall have power and authority to so make, extend and complete
the same to a point within the line of curbing opposite thereto and
in front thereof, and the actual expense thereof, including all labor
done and materials used in doing and completing the same, shall be
assessed by the Common Council of said City upon each separate piece
of property, opposite which the same shall be done and completed and
shall be a lien and liens on said premises and lots of land respectively,
and the same shall be collected in the same manner as other local
assessments, or assessments for local improvements, provided by this
Code.
E.
Cost and expenses of improvement.
(1)
The cost and expense of such improvement, namely, of such paving,
repaving, macadamizing or remacadamizing, shall be deemed to include,
in addition to the actual contract price, with or without covenants
of maintenance thereof, and cost of all labor and material therefor,
the sums actually paid or incurred for services of a competent engineer
and inspectors in connection with such work and in connection with
the proceedings therefor, also interest on all bond anticipation notes
issued in the course of doing and prosecuting such work and improvements
prior to the issue of bonds therefor. Such cost and expense shall
also include all necessary printing and publication in the official
newspaper of the City and in such other newspapers and journals as
said Board shall direct of all notices or matter herein provided and
shall, also, include the cost of all maps, plans, surveys, profiles,
printed matter and all other labor and materials whatsoever, necessary
or incident thereto, or connected therewith.
(2)
The cost and expenses of such paving, repaving or macadamizing as
are made along the border upon and are contiguous and adjacent to
any property owned by the City, including crosswalks and intersections
of streets, and 1/2 of the remainder of such improvements, exclusive
of the amount charged to any railroad company shall be paid by the
City at large; the balance of the cost and expenses of such improvements,
exclusive of the part to be done or paid for by any railroad company
under the terms of the general laws of this state, shall be paid and
become a charge upon and shall be assessed against the real estate
abutting and bordering upon and contiguous and adjacent to the streets,
alleys, public places or way, or any part thereof, so improved.
(3)
The whole or any part of the cost and expense of said improvement
between the tracks, the rails of the tracks and two feet in width
outside of the tracks of any street surface, the railroad corporation
using its tracks in any street, avenue, public place in the City,
incurred by the City after failure of such corporation to pave, repave,
macadamize, remacadamize or repair on any such street, avenue or public
place within 30 days after notice so to do from the Common Council
or Board of Managers or on the behalf or by the authority of either,
may, after payment thereof by the City, be assessed against and collected
from such corporation in the same manner as assessments are made against
and collected from abutting property owners for pavements, except
that not more than 20 days' time shall be given to such railway
company to pay the same after it shall become due and before proceedings
may be instituted to collect the same, after which 20 days, such assessment
shall bear interest at the rate of 18% per annum from the date of
confirmation of assessment, and all the franchise and property of
such railroad corporation may be sold to collect such assessment or
assessments with such interest against said railroads in the same
manner as provided for the sale of real property to collect other
taxes in the City, and all the provisions of law applicable to the
collection of taxes by a sale of real property in the City of Cohoes
are hereby made applicable to the collection of such assessment or
assessments herein provided for, except that notice of sale, may be
served personally on such company or companies instead of being posted
upon the property to be sold and such assessment or assessments when
so made shall be a first lien superior to any lien by mortgage, judgment
or otherwise, except the lien of an existing tax on all the franchise
and property of such corporations, and nothing herein contained shall
in any way impair any other remedy or remedies at law or otherwise
for the collection of such cost and expenses of such repairs and pavements
or any part thereof or for the collection of any part thereof not
realized by a sale as herein provided.
(4)
The Board of Managers shall ascertain the whole cost and expense
of such improvement and shall apportion the same upon all the real
estate fronting upon said street, section of a street or public square
then to be improved in proportion to the benefit which each owner
of said real property may be deemed to receive, first deducting the
share thereof imposed upon the City and the share or any portion thereof
which any street or other railroad company may be liable to pay for
the improvement between its tracks and on each side of them. The true
intent and meaning hereof being that 1/2 of the entire cost and expense
of such improvements, exclusive of street intersections and the share
of said railroads shall be assessed upon and be borne by the lots
and lands abutting upon and adjacent to such improvements and by the
owners thereof and persons interested therein. The word "pavement,"
as herein used, is intended to include curbs and gutters. The Board
of Managers shall report such apportionment and the amount for which
such railway company shall be liable and a list of all the lots and
parcels of land liable to assessment with their respective frontage
and a description thereof to the Common Council.
F.
Assessment of costs and expenses of improvement. The Common Council
shall assess upon any railroad company liable to assessment hereunder
its share of the costs and expenses of such improvements, and said
assessment shall be collected in the same manner as other assessments
are collected by the Treasurer as provided in this Code. The Common
Council shall assess the residue of such costs and expenses, after
deducting the share to be paid by the City at large, such residue
being in the aggregate 1/2 of the entire cost and expense of such
improvements, after deducting from such entire cost and expense the
expense of all street intersections and all railroad assessments,
upon all the real estate fronting upon said street or section of a
street, public square or place so improved as hereinbefore provided,
and shall make a just and equitable assessment of the amount so fixed
by it against said owners and occupants and upon such lands deemed
to be benefited as herein provided, assessing each parcel as near
as may be in proportion to the benefit which each owner of real property
may be deemed to receive therefrom and shall thereupon cause a notice
to be published in the official newspaper of said City, that the assessment
roll has been filed with the City Clerk and that the Common Council
will on a certain day and place to be therein specified, which shall
not be fewer than 10 days from the first publication of said notice,
proceed to confirm said assessment. At the time and place named in
said notice or at any other time or place to which the Common Council
may from time to time adjourn said hearing, any person interested
may appear before the Common Council and apply to have said special
assessment roll altered or corrected as he/she may deem just. After
hearing all such applications, the Common Council may proceed to make
such alterations and corrections in said special assessment roll as
it may deem just, if any, and by resolution confirm the same; said
assessments shall thereupon be and become final and conclusive upon
all parties interested, both as to the regularity and validity of
the proceedings, and of each and every part thereof and as to the
validity of each and every assessment thereunder and as to the respective
amounts thereof. The owner or owners of or any persons interested
in any lot or parcel of land locally assessed, as hereinbefore provided,
may pay and cancel such local assessment at any time within 20 days
after such final assessment and confirmation thereof. If such owner
or owners or persons interested in any lot or parcel of land so locally
assessed shall neglect or omit to pay such local assessment within
said period of 20 days above specified, then and in such case, the
Treasurer shall proceed to collect the same with interest thereon
at the rate of 18% per annum.
Instead of directing that assessments for local improvements
be paid fully within 20 days, as hereinbefore provided, the Common
Council may, by a 2/3 vote of all the members elected thereto, with
the approval of the Mayor and upon the prior recommendation of the
Board of Managers, provide in any ordinance for any street improvement,
sewer, paving or other improvement, the expense for which or for any
part thereof may be imposed and assessed upon the property benefited
thereby, as provided by law, that the assessment thereon shall become
due and payable in any number, but not fewer than five nor more than
15, equal annual installments, and that one of such installments,
together with interest thereon, from and after the date of the confirmation
of such assessments at the rate of 10% per annum upon the whole amount
of the entire assessment remaining unpaid, shall be due and payable
upon each first day of January following the confirmation of such
assessment, until the whole of said assessment and the interest thereon
shall be paid. The owner or occupant of any piece of property so assessed
may at any time pay to the Treasurer the entire assessment upon his
or her such property with interest at the rate aforesaid up to the
time of such payment, and thereupon said property shall be discharged
from the lien of such assessment. In case any payment so above provided
for shall not be paid when as above provided it becomes due and payable,
then such amount shall be collected by the sale of the property assessed
as in this Code provided.
All moneys derived from a sale of obligations issued to provide
for the payment of all the costs and expenses of such improvements,
including all the items hereinbefore specified, shall be kept by the
Treasurer as a separate fund and designated the "Public Works Improvement
Fund," and all orders for the payment of any moneys from said Fund
shall be drawn directly upon said Fund and shall be signed by the
President of the Board of Managers and countersigned by the Comptroller.
The moneys received upon the collections of local assessments levied
for such improvements shall be used by the Common Council in paying
and canceling the costs and expenses of such improvements as shall
have been so locally assessed and in paying the portion of such obligations
which shall have been applied to the financing of that part of the
cost and expenses of such improvements which was locally assessed.
In case any railway company shall neglect or refuse to make its share
of any of the improvements in this Code provided for, in accordance
with the terms of this Code or of the general law, and if the City
shall make the same and finance the same by the issuance of obligations,
any sums received on account of such cost and expense shall be applied
to the retirement of such obligations.
In addition to the provisions of § 8-24 of this Code, if the Board of Managers shall, by a resolution adopted by a unanimous vote of all the members of said Board, decide that any street or section of a street ought to be macadamized or remacadamized or ought to be built or rebuilt of slag or other suitable materials either with or without suitable curbs and gutters in connection therewith and, in addition thereto, shall decide by a unanimous vote of all the members of said Board, that the total cost and expense thereof, exclusive of the share of any street railway company, with or without suitable curbs and gutters in connection therewith, ought to be borne by the property owners whose lands abut upon said street or section thereof proposed to be so improved in a lesser share than the 1/2 thereof or thereabouts, as provided in § 8-24 of this Code, in such cases said Board of Managers may macadamize or remacadamize the same or build or rebuild the same of slag or other suitable materials without any consents, in writing, from the abutting property owners and without the concurrence of the Common Council, upon such ratio and division of the entire cost and expense thereof, exclusive of the share of any street railway company, as between the City of Cohoes and the owners of the property abutting thereon, as said Board shall decide to be just and equitable, but in no case shall more than 2/5 or 40% in the aggregate of such entire cost and expenses of such improvements, including curbs and gutters, exclusive of street intersections, and the share of any street railway company, be assessed upon the owners of property abutting thereon, but up to said 2/5 of such entire cost and expense thereof, including curbs and gutters, the same may be assessed upon the owners thereof and upon the property abutting thereon. In such case the entire provisions and practice of the foregoing § 8-18, as hereby modified and each and every part thereof, including assessments on abutting property owners and including the rights and remedies against any railroad, its owners or owner of gas mains, telephone or electric light wires, shall apply to such proceedings, excepting that neither consents of the abutting property owners nor the concurrence of the Common Council shall be necessary therein and excepting that the division and ratio of the entire maximum cost and expense thereof as between the City of Cohoes and the abutting property owners shall be as herein provided and excepting also that the work may be done and material furnished without public letting and without consent of the Common Council where the total estimated expenditure for such improvement does not exceed $1,000, but if it exceeds the sum of $1,000, it may in all cases be done without public letting, if the Common Council of said City by resolution consents thereto. The disposition of the proceeds of obligations issued to finance such improvements shall be governed by the provisions of § 8-26 of this Code.
The Common Council shall have power to change the grade of any
street, public place or square, whenever such change shall be necessary.
If the grade of any street, public square or place in which a street-surface
railroad is now or shall be hereafter operated or in which there are
gas, water or other pipes or conduits of any character shall be changed
or if any such street shall be straightened, widened or altered, the
railroad corporation operating such street-surface railroad and the
owner or owners of such pipes or conduits shall change its grade and
line and his/her or its pipes or conduits to conform to such alterations,
if required so to do by the Board of Managers, and the expense thereof
shall be borne by such railroad corporations and such owner or owners,
unless the City shall be legally liable to pay the cost of such change
of the grade and line of such railroad, pipes or conduits. Whenever
the grade of any street in the City shall have been established and
the street graded and private property adjusted to such grade, the
same shall not be changed to the injury of such property without just
compensation.
Whenever property owners representing a majority of taxable property in number of parcels and value on either side of a public street, or portion thereof to be affected, by petition request a sidewalk or that a new sidewalk be laid on such side or portion thereof, the same shall, if approved by the Board of Managers, be laid by them as soon as practicable, and its cost be paid for as provided in this Code, the number of parcels and value of property represented on all such petitions to be determined as it appears on the last assessment roll of the City. The improvements or any of them herein before provided for may be made and the expense paid, assessed and collected as provided in this Code without a petition or, in case a petition be insufficient, provided that the Board of Managers make a declaration of the necessity and an order for such improvement by a 2/3 vote after a resolution for a preliminary plan and estimate of the cost thereof, and after such plan and estimate, made and signed by the City Engineer, shall have been filed with the Clerk of the City and after notice of such filing and the proposed improvement and that such plan and estimate are open at such Clerk's office to the inspection of any person interested and fixing the time when and a place where the final hearing will be had and objections thereto will be heard, signed by the Clerk of the City, shall have been given by two successive publications of such notice once each week in the official newspaper and after such hearing provided for by such notice. In the case of such procedure without a petition or without a sufficient petition, the work shall be done in substantial conformity with such preliminary plan, and the assessment against property owners shall not be at any greater rate or on any greater basis than such preliminary estimate. A street or any part thereof may be curbed or guttered without a petition and without such procedure, and the cost thereof shall be borne and collected as provided in this Code. One or more of such improvements on the same or different streets may be included in the same proceeding, but the plans and estimates must be distinct and separate and, in determining after such hearing, the Board of Managers may decide upon part of the improvements or a part of a single improvement or may decide that such proposed improvement or improvements are unnecessary. The expense of any sidewalks, guttering and curbing made pursuant to this section shall be borne by the property owners adjacent thereto on the side of the street where the same is laid. All street crossings shall be made by the City. The assessments for improvements provided for in this section shall be made in accordance with the provisions of § 8-24F of this Code and shall be due and payment thereof enforced in accordance with the provisions of this article, so far as the same are applicable.
It shall be the duty of every owner or occupant of every lot or piece of land to keep the gutters and the sidewalks adjoining his/her lot or piece of land at all times clean and free from snow, ice or other obstructions. The procedures, requirements, duties and liabilities associated with sidewalk maintenance, repair and snow removal are fully set forth in Chapter 244, Article III, of the Code of the City of Cohoes, and shall be complied with by every owner or occupant of every lot or piece of land within the City of Cohoes.
Except as herein otherwise provided, all work within the purview
of this article shall be done by contract, to be let to the lowest
bidder under the regulations and limitations prescribed in this article
in reference to the paving of streets.
Whenever an infant or other incompetent person shall be interested
in real estate affected by any improvement provided for by this article,
the City Court of Cohoes, the County Court of Albany County or the
Supreme Court shall have power to appoint a guardian in the nature
of a guardian ad litem to protect the interests of said infant or
other incompetent person. Such guardian shall be entitled to receive
for his/her service such compensation as the court making the appointment
shall direct.
In the assessment of any lands in the City for any purpose,
it shall be sufficient to state the name of one of the owners of such
lands, if the owner or owners or any of them be residents of the City
and known to the Assessors; if the owner or owners be known to the
Assessors or if they be nonresidents and the ownership is unknown
to the Assessors, then the assessment may be designated unknown, and
there shall be stated the number of lot and the block, if subdivided
into lots and blocks and so designated upon the map used by the Assessors
and filed in their office, or the number of the lot or farm lot, if
not so subdivided into blocks and lots and so designated, and also
the street and number of any building thereon; but if the land is
vacant or the building thereon is not numbered, then the name of the
street on which it fronts and a brief description of the premises
shall be given. In case no inhabited building is on the land and the
residence of the owner is unknown, such owner may be designated as
"unknown." No assessment hereafter made in said City shall be held
to be invalid because the same may be made out in terms against owner
or owners unknown or the estate of a deceased person, naming such
person, or the executor, administrator, heirs or devisees of the deceased
person, naming such person or any of them or against a company or
a firm name or against a person in whom is the record title, though
not the actual title of the property or for any cause arising through
ignorance or mistake as to the name of the owner or owners of the
property assessed, whether individually or a corporation, provided
that such property is sufficiently described on the assessment rolls
to reasonably identify and indicate to a person familiar with the
same the particular property which it was intended to assess. Every
assessment roll shall be considered as referring to the last adopted
map, unless it is otherwise stated therein.
In all cases of assessment for improvements there shall be included
in the apportionment all the expenses connected with or which were
incident to the making of the improvement and assessment. Whenever
the amount apportioned shall exceed the actual cost of the improvement,
including all expenses connected therewith or incidental thereto,
the Treasurer shall certify the amount of the surplus to the Assessors,
and they shall thereupon declare a rebate and the excess shall be
refunded pro rata to the persons who paid the assessments. If the
amount assessed for any improvements shall be insufficient to cover
the cost of the improvement, including all expenses connected therewith
and incidental thereto, the Treasurer shall certify the amount of
the deficiency to the Common Council and Assessors, and the Common
Council and Assessors shall forthwith cause to be assessed and levied
the amount of such deficiency pro rata upon the property included
within the original assessment, and the same shall be assessed, levied
and collected in like manner as other assessments of a like character.
No assessment or tax shall be vacated, set aside, canceled,
annulled, reviewed or otherwise questioned or affected by reason of
any error, omission, irregularity or defect not actually fraudulent
in any of the steps or proceedings required to be had or taken as
preliminary to or in the making of the assessment or in the levying
or collection of the tax nor in relation to or in connection with
any proposal, designation of materials, contract, work or improvement
for or on account of which such assessment was made or tax imposed.
All property shall be liable to assessment, and all assessments shall
be valid and in full force and effect, notwithstanding any such error,
omission, irregularity or defect.
No action or proceeding to set aside, vacate, cancel or annul
any assessment or tax for a local improvement shall be maintained,
except for total want of jurisdiction to levy and assess the same
on the part of the officers, board or body authorized by law to make
such levy or assessment or to order the improvement on account of
which the levy or assessment was made. No action or proceeding shall
be maintained to modify or reduce any such assessment or tax except
for fraud or substantial error by reason of which the amount of such
tax or assessment is in excess of the amount which should have been
lawfully levied or assessed.
No action or proceeding shall be maintained to set aside, vacate,
cancel, annul, review, reduce or otherwise question, test or affect
the legality or validity of any assessment or tax for a local improvement,
except in the form and manner and by the proceedings herein provided.
If, in the proceedings relative to an assessment or tax, an entire
absence of jurisdiction on the part of the officers, board or body
authorized by law to levy or assess the same or to order the improvement
on account of which the assessment was made or tax imposed is alleged
to have existed or in case any fraud or substantial error, other than
the errors or irregularities specified in the preceding section, by
reason of which substantial damages have been sustained, are alleged
to have existed or to have been committed, any party aggrieved thereby,
who shall have filed objections thereto within the time and in the
manner specified by law therefor, may apply to the Supreme Court at
any special term thereof, held within the judicial district in which
the City is situated, for an order vacating or modifying such assessment
as to the lands in which he/she has an interest, upon the grounds
in said objections specified, and no other, and upon due notice of
such application to the Corporation Counsel. Each such application
shall be made within 20 days after the confirmation of the assessment.
Thereupon such Court may proceed to hear the proofs and allegations
of the parties and determine the same or may appoint a referee to
take the proof and report thereon or to hear, try and determine the
same. If it shall be determined in such proceeding that the officers,
board or body had no jurisdiction to make the levy or assessment complained
of or to order the improvement, the Court may order such assessment
or tax vacated. If it shall be determined therein that any such fraud
or substantial error has been committed and that the party applying
for such relief has suffered substantial damages by reason thereof,
the Court may order that the assessment or tax be modified as to such
party and as so modified that it be confirmed. A like application
may be made to secure a modification or reduction of any such assessment
or tax on account of fraud or such substantial error occurring in
the performance of the work of the improvement on account of which
such assessment or tax is made or levied, and it shall be determined
in like manner. If, in any such proceeding, it shall be determined
that such fraud or substantial error has been committed, by reason
of which any such assessment or tax upon the lands of any such aggrieved
party has been unlawfully increased, the court may order that such
assessment or tax be modified by deducting therefrom such amount as
is in the same proportion to such assessment or tax as the whole of
the assessment or tax for the improvement. An order so made in any
such proceedings shall be entered in the Clerk's office of the
County of Albany and shall have the same force and effect as a judgment.
The Court may, during the pendency of any such proceeding, stay the
collection of any assessment or tax involved therein as against the
parties thereto. Costs and disbursements of any such proceeding may
be allowed in the discretion of the Court. No appeal shall be allowed
or taken from the order made in any such proceeding, but the determination
so made therein shall be final and conclusive upon all parties thereto.
No assessment or tax shall be modified otherwise than to reduce it
to the extent that the same may be shown by the parties complaining
thereof to have been in fact increased in dollars and cents by reason
of such fraud or substantial error. In no event shall that proportion
of any such assessment which is equivalent of the fair value or fair
cost of the improvement be disturbed for any cause. No money paid
on account of any assessment or tax shall be recovered for any cause,
except the amount of the excess of such assessment or tax over and
above the fair value and cost of the improvement. In case of the failure
of any assessment or tax for any cause, the Comptroller shall certify
such fact to the Common Council, and it shall be its duty to forthwith
cause the same to be relevied and reassessed in a proper manner.
Two or more persons may unite in commencing and prosecuting
the proceedings to vacate or modify assessments; and when two or more
persons have commenced separate proceedings to vacate or modify assessments
for the same improvement, the court before whom the same are commenced
or pending or a judge thereof at special term or chambers may, by
order, upon due application and notice, consolidate such separate
proceedings into one proceeding.
Nothing herein contained shall affect any assessment upon lands
owned by the state nor be deemed to repeal or modify any of the provisions
of § 19 of the Public Lands Law.
The provisions of this article shall apply solely to taxes,
water and sewer rents and assessments hereafter confirmed. The collection
of all taxes, water and sewer rents and assessments heretofore confirmed
and the proceedings for the collection and sale for nonpayment thereof
shall be in conformity with the provisions of law applicable thereto
immediately previous to the passage of this article.
