City of Schenectady, NY
Schenectady County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents

§ C6-1 Assessment and Collection of Taxes.

The appointment of an Assessor, and the assessment, levy and collection of taxes, shall be in accordance with the applicable statutes, rules and regulations as shall be, from time to time, promulgated by the State of New York. (L. 1907, Ch. 756, § 202; L. 1918, Ch. 616, § 1; L.L. No. 2-2012)

§ C6-2 through § C6-5. (Reserved) [1]

[1]:
Editor's Note: Former § C6-2, Duty to make assessments and dates; § C6-3, Notice of completion; hearing; charges; § C6-4, Verification of rolls; and § C6-5, Filing of rolls; available for inspection; notice, adopted as §§ 203 through 206, respectively, of Ch. 756 of the Laws of 1907, as amended, were repealed by L.L. No. 2-2012.

§ C6-6 State and county taxes apportioned to City.

The Board of Representatives of Schenectady County shall, in each year, deliver or cause to be delivered duplicate copies of the resolution fixing the amount of state and county taxes apportioned to such City, to the City Clerk and Commissioner of Finance of the City of Schenectady, duly certified by the Chairman and the Clerk of the Board of Representatives. The amount so certified as state and county taxes apportioned to the City of Schenectady shall be paid by the City to the county by warrant of the Commissioner of Finance of the City, payable to the order of the County Treasurer as follows: The City shall pay to the county only so much of the amount of such state and county taxes as shall have been actually received by the City in payment thereof during any month; such payment shall be paid by it to the county on the last day of such month. (L. 1907, Ch. 756, § 207; L. 1918, Ch. 616, § 1; L. 1928, Ch. 491, § 2; L.L. No. 5-1933, § 1; L. 1939, Ch. 550, § 1; L.L. No. 6-1939, § 1; L.L. No. 5-1982; L.L. No. 1-2010, § 1; L.L. No. 2-2012)

§ C6-7 Levy of fees generally.

Immediately upon the adoption of the annual budget the Commissioner of Finance shall apportion and extend, opposite the several valuations of real and personal property appearing in the assessment rolls, the amount to be levied by general taxation, together with such other sums as may, by existing laws, including the annual water rents, be determined to be so apportioned and extended upon said assessment rolls or any part thereof. (L. 1907, Ch. 756, § 208; L. 1918, Ch. 616, § 1; L.L. No. 2-2012)

§ C6-8 Adoption of budgets.

A. 
On or before October 1 of each year, the Mayor shall submit to the City Council a tentative operating budget for the ensuing fiscal year. During the month of October of each year the City Council shall hold a public hearing on the tentative operating budget. On or before November 1, the City Council shall adopt an operating budget based upon the tentative budget.
B. 
The operating budget is to be coded by line items conforming to accounting procedures required by the State of New York.
C. 
On or before September 10 of each year, an agency of the city so designated by ordinance shall submit to the Mayor a proposed capital budget and capital program. On or before October 1, the Mayor shall transmit the proposed budget and program to the City Council with such comments as the Mayor finds appropriate. The City Council shall adopt a capital budget and program on or before November 1 if its adoption requires an appropriation in the operating budget for the ensuing year; otherwise, the City Council shall adopt a capital budget and program on or before December 31.
D. 
During a fiscal year, the Commissioner of Finance shall make line item transfers as follows:
(1) 
Within a department or other budgetary division, upon the request of the department head or other appropriate official and with the approval of the Mayor; and
(2) 
Between departments or other budgetary divisions; upon the request of a department head or other appropriate official and with the approval of the Mayor and the City Council. The City Council may give its approval by resolution covering one or more specific transfers or by a blanket resolution in advance covering such types of transfers and with such restrictions as the Council may specify. (L. 1907, Ch. 756, § 209; L. 1918, Ch. 616, § 1; L.L. No. 3-1976, § 1; L.L. No. 2-2012)

§ C6-9 Combining City, county and state taxes; installment payment; confirming of rolls; ordering collection.

In and for the year 1944, and in each year thereafter, the city, state and county tax shall be included in one levy. The Commissioner of Finance shall immediately, upon the delivery to him of the certificate required by the last preceding section hereof, to be delivered to him by the Council, add to the amount of the tax budget the state and county tax, together with such other sums, if any, as may by existing laws be determined to be levied and shall apportion and extend, opposite the several valuations of real and personal property appearing in the assessment rolls, the amount thereof. Such total sums shall be regarded and known in all proceedings as "tax" and shall become due on the first day of January in each year hereafter. The city tax for the year commencing 1944, and for each year thereafter shall be payable in four equal installments. Such installments shall be payable and collected on the first day of January, April, July and October in each year, except that if the first day of said month shall fall on Sunday or on a public holiday, then the second day of any such month. (L. 1907, Ch. 756, § 210; L. 1918, Ch. 616, § 1: L. 1927, Ch. 618, § 1; L. 1928, Ch. 491. § 3; L.L. No. 1-1932, § 1; L. 1939, Ch. 550, § 2; L.L. No. 6-1939, § 2; L.L. No. 1-1943, § 1; L.L. No. 2-2012)

§ C6-10 (Reserved) [1]

[1]:
Editor's Note: Former § C6-10, Correction or remittance of assessment of tax, adopted as § 211 of Ch. 756 of the Laws of 1907, as amended, was repealed by L.L. No. 2-2012.

§ C6-11 Delivery of rolls, warrants to Treasurer.

The tax roll, with the warrants attached, shall be delivered to the Receiver of Taxes on or before December 15 in each year, and he shall proceed to receive and collect the taxes levied in such tax roll in the manner provided by law. (L. 1907, Ch. 756, § 212; L. 1918, Ch. 616, § 1; L.L. No. 2-2012)

§ C6-12 Collection of taxes.

A. 
The annual tax levy which appears in the budget for the succeeding year as adopted by the Council, including state and county taxes, and any other taxes for which the City is collector, shall be payable in four equal installments. Such installments shall be payable and collected on the first day of January, April, July and October in each year, except that if the first day of said month shall fall on Sunday or on a public holiday, then the second day of any such month.
B. 
Each quarterly installment payment provided for herein may be paid to the City of Schenectady, or within a period of 15 days thereafter, computed from the date upon which such installment is payable, without any additional charge. For the month succeeding, 1 3/4%, as interest and penalty, shall be collected, and for each month or fraction thereof that such tax remains unpaid after such second month, 1 3/4% shall be exacted and collected by the Receiver of Taxes with such tax.
C. 
All penalties collected pursuant to the provisions of this section shall belong to the City of Schenectady.
D. 
The Receiver of Taxes may receive any or all installments of any tax rendered to him in advance of the date upon which it becomes due and payable. (L. 1907, Ch. 756, § 213; L. 1918, Ch. 616, § 1; L. 1927, Ch. 618, § 2; L.L. No. 2-1932; L.L. No. 3-1939, § 1; L. 1939, Ch. 550, § 3; L.L. No. 6-1939, § 3; L.L. No. 1-1951, § 1; L. 1971, Ch. 729; L.L. No. 3-1978, § 1; L.L. No. 4-1980, § 2; L.L. No. 6-1980, § 3; L.L. No. 4-1996, § 2; L.L. No. 6-2000, § 2; L.L. No. 1-2002, § 1; L.L. No. 2-2012)

§ C6-13 through § C6-17. (Reserved) [1]

[1]:
Editor's Note: Former § C6-13, Payment of taxes after returned as unpaid; § C6-14, When lands to be sold; sums included in advertisement; § C6-15, Property descriptions for advertisements; § C6-16, Procedure for advertisement; notice and sale; and § C6-17, Redemption, adopted as §§ 221 through 225, respectively, of Ch. 756 of the Laws of 1907, as amended, were repealed by L.L. No. 2-2012.

§ C6-18 Extension of time for payment of tax delinquent liens for homeowner/occupants.

The owners of one-family or two-family solely residential buildings, upon submission of proof that said properties were owner-occupied for the entire time of the tax delinquency, shall not be foreclosed until the expiration of 33 months from the date the City levied the tax liens thereon. (L.L. No. 2-1996,[1] § 2; L.L. No. 2-2012)
[1]:
Editor's Note: This local also repealed former § C6-18, Conveyance to purchaser, as amended.

§ C6-19 (Reserved) [1]

[1]:
Editor's Note: Former § C6-19, Map or roll of real estate to be prepared by Engineer, adopted as § 226d of Ch. 756 of the Laws of 1907, as amended, was repealed by L.L. No. 2-2012.

§ C6-20 Repository for tax maps and documents.

The City Council may provide that the office of the Assessor shall be the repository of such maps, records, documents, surveys and other matters as may facilitate the full and accurate description of the real estate in the City of Schenectady and direct the manner of keeping them and shall provide that the same shall be so kept as to show the names of the owners and claimants to each piece and parcel of land, so far as the same can be ascertained. (L. 1907, Ch. 756, § 226e; L. 1918, Ch. 616, § 1; L.L. No. 2-2012)

§ C6-21 Assessment of omitted real estate; reassessment.

If any taxable real estate has been improperly omitted in any of the general tax rolls for any of the three preceding years, the Assessor may insert, or cause to be inserted in the roll for the current year, in addition to its share of the tax for such year, the proportion of the tax it should have borne in such preceding years, or either thereof, stating such additional taxes separately, and such additions shall be collected as part of the tax for the current year; and in case any taxes levied on any real estate in said city shall remain unpaid or uncollected for any year, said Assessor is hereby empowered to reassess such real estate, and the same shall be collected as part of the tax for the current year and in the same manner; but such taxes shall not be reassessed for a longer period than six years from the time they become due and payable. (L. 1907, Ch. 756, § 226f; L. 1918, Ch. 616, § 1; L.L. No. 2-2012)

§ C6-22 Registration of unoccupied premises.

The owners of unoccupied lots or premises in the City may cause a true description of the same to be registered in a book kept by the Assessor for that purpose, with the name of the owner, if a resident of the city, and if not, with the name of any resident of the city as an agent for said property; and in the assessment of real estate for local or general taxation, all papers or notices required to be served on the owners or resident occupants of lots shall be served on such owner or agent, with the same effect as if such lots were occupied. (L. 1907, Ch. 756, § 226g; L. 1918, Ch. 616, § 1; L.L. No. 2-2012)

§ C6-23 (Reserved) [1]

[1]:
Editor's Note: Former § C6-23, Arrearages prior to 1939, adopted as § 226h of Ch. 756 of the Laws of 1907, as amended, was repealed by L.L. No. 2-2012.

§ C6-24 Certificate of arrears of taxes, water rents and assessments upon request; payment of fees.

Upon request, and upon payment of or offer to pay such fees as shall be prescribed by ordinance of the Council, the Receiver of Taxes, or his duly authorized subordinate, shall diligently search the files, papers, books and records in his office and shall furnish a certificate to be known as a "tax search," which said certificate shall show all unpaid taxes, and water rents, including those for the current year and all unpaid assessments to and, including the current year, and installments thereof to become due in future years, and any and all other charges standing against any lot or parcel of real property in the city mentioned in the request for said tax search. If said lot or parcel has been sold for any arrears of taxes, water rents, assessments or other charges, and be yet redeemable, such tax search shall show the amount necessary to redeem the same as of a date certain stated thereon; and upon payment of said amount on or before said stated date, the Director of Finance shall issue a certificate of redemption which shall be endorsed upon and become a part of said tax search and shall be conclusive evidence of such payment and redemption and shall forever free said lot or parcel of real property from all liens of taxes, water rents, assessments and other charges prior to the date of said tax search and certificate of redemption, when the time allowed by law for redemption shall not have expired at the date or time of said payment. A tax search furnished by the Director of Finance, or by his duly authorized subordinate, upon request and payment of, or offer to pay the required fees as hereinbefore provided, showing that there are no such liens of taxes, water rents, assessments or other charges on any lot or parcel specified in the request for said tax search, shall forever free said lot or parcel from all liens of taxes, water rents, assessments and other charges prior to the date of said tax search, and from all liens in consequence of any sale or sales for taxes, water rents. assessments or other charges prior to the date of said tax search.[1] (L. 1907, Ch. 756, § 226i; L. 1937, Ch. 864, § 2; L.L. No. 2-2012)
[1]:
Editor's Note: Original Secs. 227, 228, 229 and 230, which immediately followed this section, were repealed by L.L. No. 2-1986.