City of Newburgh, NY
Orange County
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Table of Contents
Table of Contents
[Amended by L. 1920, c. 436; 8-10-1953 by L.L. No. 4-1953; 4-26-1971 by L.L. No. 1-1971; 4-8-1974 by L.L. No. 3-1974; 10-15-1985 by L.L. No. 6-1985; 9-14-1987 by L.L. No. 4-1987]
A. 
All real property subject to taxation shall be valued as of the preceding first day of July. The taxable status date of real property in the City shall be determined annually as of the first day of March.
[Amended 6-14-2010 by L.L. No. 5-2010]
B. 
All real property shall be assessed in the City according to its condition and ownership as of such date. The annual assessment rolls of the City shall be completed by the City Assessor on or before the first day of May in each year and shall be filed immediately with the Assessor's office. The Assessor shall cause a notice to be published in the official newspaper of the City of Newburgh to the effect that the said annual assessment rolls have been completed, are on file in his office and are open for inspection by any interested person during office hours until a day specified in such notice, such day being not less than 15 calendar days after the publication of the said notice. During such inspection period, any taxpayer feeling himself aggrieved by the valuation placed on his property by the Assessor may file a written appeal from such assessments with the Assessor. At the close of the inspection period, the Assessor shall present the assessment rolls, together with all written appeals received by him as aforesaid, to the Chairperson of the Board of Review for transmission to the members of the Board of Review, said Board of Review created by appointment and confirmed by the Mayor and City Council. Said Board of Review shall cause a notice to be published in all official newspapers designated in § 20-8 of the Code of Ordinances of the City of Newburgh to the effect that the assessment rolls are in the hands of the Board of Review and that the said Board of Review will meet in regular session on the fourth Tuesday in May to consider such rolls and to hear objections thereto. The Board of Review shall, at said regular session on the fourth Tuesday in May, consider such assessment rolls and all appeals that have been filed in writing with the Assessor or have been presented in person at said meeting. The Board of Review may amend or correct any item on the said rolls and may defer action from time to time, but not later than the first day of July. On or before the first day of July, the Board of Review shall confirm the said annual assessment rolls as prepared by the Assessor or as amended and corrected by the Board of Review. After confirmation by the Board of Review, the annual assessment rolls shall be returned to the Assessor, who shall cause a note to be published in all official newspapers designated in § 20-8 of the Code of Ordinances of the City of Newburgh to the effect that the completed assessment rolls have been filed with him as required by law.
[Amended 12-14-1998 by L.L. No. 6-1998; 6-14-2010 by L.L. No. 5-2010]
C. 
After the confirmation of the assessment rolls, the Council may, on the petition of the City Assessor, correct the said assessment rolls in the following instances:
(1) 
Where the same property has been assessed more than once on the said rolls, the excess assessment or assessments shall be canceled.
(2) 
Where any unimproved property has been assessed as improved property, the assessment may be reduced to such sum as may be fixed by the City Assessor.
(3) 
Where any taxable property has been omitted from the rolls of the preceding year, it may be placed on the rolls for the current year at a valuation to be fixed for the preceding year by the Assessor and shall be taxed at the rate per centum of the preceding year.
(4) 
Where any taxable property has been omitted from the rolls for the current year, it may be placed thereon at a valuation to be fixed by the Assessor and shall be taxed at the rate per centum of the current year.
[Amended 8-10-1953 by L.L. No. 4-1953]
In the assessment of any properties in the City for any purpose, it shall be sufficient to state the name of one of the owners of such properties if the owner or owners or any of them be known to the Assessor. If the owner or owners be unknown to the Assessor, the assessment may designate the owner as unknown. There shall be stated the number of the lot and block if subdivided into lots and blocks and so designated upon the City Map last adopted by the Council. If not so divided into lots and blocks and so designated, the street and number of any building thereon shall be deemed an adequate description. If the property assessed is a vacant lot, the name of the street on which it fronts and a brief description of the property shall be deemed an adequate description. No assessment hereafter made in the City shall be held invalid because the same may be made out in terms against owner or owners unknown; or against the estate of a deceased person, naming such person or the executor, heirs or devisees of such person; or against a company or firm name; or against a person in whom is the record title, though not the actual title, of the property. No assessment hereafter made in the City shall be held invalid for any cause arising through ignorance or mistake as to the names of the owners or owners of the property assessed, whether an individual or a corporation, provided that such property is sufficiently described on the assessment rolls or on any maps therein referred to to identify and indicate to a person reasonably familiar with the same the particular property which it is intended to assess. Every assessment roll shall be considered as referring to the last adopted or last filed map, unless it be otherwise stated in said roll.
[Amended 8-10-1953 by L.L. No. 4-1953]
No assessment or tax for any purpose shall be canceled or otherwise affected by reason of any error or defect not actually fraudulent in any of the proceedings required to be taken as preliminary to or in the making of the assessment or in the levying or collection of the tax.
[Amended by L. 1920, c. 436; 6-23-1941 by L.L. No. 2-1941; 8-10-1953 by L.L. No. 4-1953; 9-14-1987 by L.L. No. 4-1987]
A. 
The Assessor shall correct all clerical errors in the description or valuation of property pursuant to the Real Property Tax Law of the State of New York and make a correct and exact copy of the assessment roll so made as aforesaid, certify the same to be correct and deliver the same to the Clerk of the Orange County Legislature on or before the 15th day of October in each year. In the event that state and county taxes and the taxes for general City purposes are combined as hereinafter provided, the Assessor shall certify to the County Legislature the total amount of the assessed valuation of the City of Newburgh as shown by said roll and shall not be required to deliver a copy of the assessment roll as hereinbefore provided. In such event, however, the Chairman and Clerk of the Legislature of the County of Orange shall certify to the City Council the total amount of the state and county tax to be levied upon the property within the City of Newburgh. Such certification shall be made to the City Council not later than December 10 of each year.
B. 
Nothing herein shall be construed to prevent the County Legislature from exercising, in respect to the assessment roll of said City delivered to it or the taxes imposed by it thereby, the same powers which are vested in Boards of Supervisors in respect to town assessment rolls and town and county taxes or any correction thereof.
[Amended by L. 1929, c. 73; 5-5-1941 by L.L. No. 2-1941; L. 1943, c. 710; 3-10-1947 by L.L. No. 4-1947; 11-8-1949 by L.L. No. 2-1949; 11-8-1949 by L.L. No. 3-1949; L. 1953, c. 878; 8-10-1953 by L.L. No. 4-1953]
The fiscal year of the City shall begin on the first day of January. On or before the second Monday in October of each year, the City Manager shall submit to the Council a budget estimate for the ensuing fiscal year. The classification of the estimate for the various departments shall be as uniform as possible, and the estimate shall contain the following information:
A. 
An estimate of the operating expense of each department, bureau, office, court, commission and board for the ensuing fiscal year.
B. 
A statement of the amounts required during the ensuing fiscal year for the maturing bonds, for other maturing debt, for sinking fund installments and for interest on the City debt.
C. 
A statement of the amounts required during the ensuing fiscal year for other fixed charges.
D. 
A statement of the estimated revenues and receipts, receivable during the ensuing fiscal year, available for meeting the proposed expenditures.
E. 
A statement of the expenditures of the City for the last completed fiscal year.
F. 
A statement of the appropriations for the current year as such appropriations existed on the last day of August.
G. 
A statement of the City's debt as of the first day of October of the current fiscal year.[1]
[1]
Editor's Note: Former Secs. 8.11 and 8.12, which were amended 11-8-1949 by L.L. No. 3-1949 and which immediately followed this section, were repealed 8-10-1953 by L.L. No. 4-1953.
[Added 8-10-1953 by L.L. No. 4-1953]
A. 
Upon receipt of the budget estimate in each year, the Council shall order a copy thereof to be filed in the office of the City Clerk, who shall cause a notice to be published in the official newspaper of the City of Newburgh to the effect that the Council will consider and hold a hearing on the budget estimate at its regular meeting on the second Monday in November and that the said budget estimate may be inspected at any time during office hours and prior to the said second Monday in November in the office of the City Clerk. The said notice shall be published in two successive issues of such newspapers, the first of which shall be within one week after the day of the first regular meeting of the Council in October.
[Amended 12-14-1998 by L.L. No. 7-1998]
B. 
Not later than at its regular meeting on the fourth Monday in November, the Council shall adopt or shall amend and adopt the budget estimate as submitted by the City Manager. In amending the budget estimate, the Council may increase or decrease or reject any item contained in the said estimate, except items relating to indebtedness, fixed charges or estimated revenues.
C. 
If, not later than at its meeting on the fourth Monday in November, the Council does not adopt or amend and adopt the budget as submitted by the City Manager, it shall be deemed to have been adopted unchanged as submitted by the City Manager.
D. 
The adoption of the budget estimate as submitted or as amended shall constitute appropriations of the various amounts contained therein for the use of the various departments, offices, courts, commissions and boards named therein. After the adoption of the budget, the City Manager may transfer any unencumbered balance in any item within an appropriation for any department, office, court, commission or board to any other item within the appropriation for the same department, office, court, commission or board. All other transfers from budget item to budget item may be made only with the approval of the Council.
E. 
At its regular meeting on the fourth Monday in November, after the adoption of the budget estimate as submitted or as amended, the Council shall levy a general tax on all taxable property in the City, as contained in the last adopted assessment rolls of the City. Such general tax shall be in an amount equal to the sum of all appropriations contained in the annual budget estimate as adopted by the Council less all estimated revenues and receipts available to meet such appropriations from any and all sources, except the said general tax on taxable property.
F. 
The Council shall, at the same time, include in the tax levy the amount of any special tax which shall have been voted as provided in § C8.17 hereof. The Council shall also add any items, with interest and penalties, to the tax levy which are unpaid and which are authorized by law to be added to and included with the tax levy. The City Collector, at such time as may be directed by the Council, shall cause the said general tax to be extended and apportioned, together with the county tax in the event that the same is combined with the tax for general City purposes, as provided in § C8.16 hereof. Such roll shall be completed with a warrant annexed under the Seal of the City commanding the Collector to receive and collect, in the manner provided by law for the collection of county taxes by town collectors, the several sums in the roll specified as assessed against the persons or property therein mentioned or described, with such rate per centum upon such sums for collecting the same as the Council shall have fixed and to make such returns upon the said warrants as specified therein.
[Amended 6-23-1941 by L.L. No. 2-1941; 8-10-1953 by L.L. No. 4-1953]
A. 
The Council may, by ordinance, combine the taxes levied for state and county purposes and the taxes levied for general City purposes and provide for the collection thereof at such time or times and in not more than four installments as it may determine; provided, further, however, that such installments must be paid in the order in which they become due.
[Amended 10-25-2010 by L.L. No. 11-2010]
B. 
In such case, the Council shall direct the payment to the County Treasurer of the tax levied for state and county purposes and which is payable to him as follows: on February 10 of each year, 85% of 1/3 of the total state and county levy; on May 10 of each year, 85% of 1/3 of the total state and county levy; on August 10 of each year, 85% of 1/3 of the total state and county levy; and on October 10 of each year, the entire balance of the state and county levy.
C. 
Upon such payments being made, the tax so assessed for state and county purposes, together with such fees, interest and penalties as may be directed by the Council to be added, shall be and become the property of the City of Newburgh, shall be a lien in favor of the City of Newburgh against the property against which it is assessed and may be collected by the City of Newburgh by sale or in any other manner provided for the collection of taxes raised for City purposes, and all the provisions of this Act relating to the collection of taxes for general City purposes by suit or by sale are hereby made applicable to the collection of such taxes for state and county purposes. Nothing in this Act contained shall be deemed to authorize or empower the Council to levy or collect more than one tax for general City purposes in the same fiscal year.
[Amended by L. 1943, c. 710; 8-10-1953 by L.L. No. 4-1953]
Whenever the Council shall be of the opinion that the interests of the City require the expenditure of money for any extraordinary or special purpose not specifically authorized by this Act, it may make an estimate of the sum necessary to be raised for such purpose, stating the amount and object for which it is required, and cause such statement and estimate to be published in at least one of the newspapers published in said City and to give notice that a special election will be held at which the question of whether such sum shall be raised or not will be submitted to the resident taxpayers for their determination. Such notice and statement shall be published at least once in each of three successive weeks next preceding such election. Every corporation and every resident of the City not less than 21 years of age whose name shall be on the assessment roll of the City last made and adopted before such election, whether individually or in a respective capacity, or both, and no other person shall be entitled to a vote at such election. The assessment roll or a copy thereof certified by the Clerk or the presiding officer of the Council shall be evidence of the names aforesaid. Such election shall be held at such place, in such manner, at such time and during such hours and under the supervision of such officers as the Council, by ordinance, may direct. The officers under whose supervision such election is held shall certify to the Council the number of votes cast for and against each proposition submitted at such election, and the Council shall thereupon ascertain, declare and certify whether such proposition has been carried or defeated. A sum of money authorized to be raised for any extraordinary or special purpose at such an election may be raised by including such sum in the amount of taxes to be levied for the year in which such expenditure is to be made.
[Added 8-10-1953 by L.L. No. 4-1953]
Whenever revenues are received by the City in excess of those estimated in the annual budget from sources other than the general City tax, which excess revenues are not otherwise appropriated by statute or by ordinance, the Council may, upon the recommendation of the City Manager, appropriate such excess revenues as it may deem proper. Unappropriated excess revenues shall lapse to surplus at the end of each year.
[Amended 1-14-1935 by L.L. No. 1-1935; 6-23-1941 by L.L. No. 2-1941; 8-10-1953 by L.L. No. 4-1953; 5-28-1974 by L.L. No. 4-1974]
A. 
After the delivery of the roll and warrant to the City Collector, he shall publish notice thereof once a week for two successive weeks in the official newspaper of the City of Newburgh that he will attend at some convenient place within the City for at least 15 consecutive days, Saturdays, Sundays and holidays excepted, with said roll and warrant for the purpose of receiving payment of taxes; and it shall be the duty of said Collector to attend accordingly, and any person may pay his taxes at the time and place so designated on paying such fees thereon as the City Council shall authorize and direct, which fees shall be so fixed and graduated by the City Council as to encourage prompt payment of the taxes and shall not exceed 1% on the taxes paid within 15 days after the first day designated for receiving taxes nor 5% on the taxes paid thereafter.
[Amended 12-14-1998 by L.L. No. 5-1998]
B. 
At the time of delivery to him of any such roll and warrant, the Collector shall deliver a receipt to the City Clerk, acknowledging the receipt by him of such roll and warrant, and he shall then proceed to collect the unpaid taxes in said roll specified in the manner provided by law for collection of county taxes and shall have and possess all the powers and authority conferred by law on the collectors of county taxes and shall, in like manner, pay over all revenue collected by him to the City Comptroller and shall take his receipt therefor and shall make return to said Comptroller of the amount collected and paid over by him and of taxes remaining unpaid; and, upon making oath similar in all respects to the oath required by law of collectors of county taxes, he shall be credited by the City Comptroller with the amount so remaining due and unpaid. The Collector shall deposit all moneys in his hands with the City Comptroller from time to time, as the Council shall direct; but no such deposit nor any settlement had by the Council or by any City officer with the Collector shall be final or conclusive, and no bond or other security given by the Collector shall be invalidated by or canceled on any such settlement but shall remain in full force and effect.[2]
[2]
Editor's Note: Former Sec. 8.21, which immediately followed this section, was renumbered as Sec. 8.16 by L.L. No. 4-1953, adopted 8-10-1953.
[1]
Editor's Note: See also Ch. 270, Taxation.
[Amended 6-23-1941 by L.L. No. 2-1941; 8-10-1953 by L.L. No. 4-1953; 11-14-1983 by L.L. No. 2-1983]
All taxes or installments thereof, assessments and water rents remaining unpaid for 90 days after the first date designated for the collection of same shall bear interest at the rate of 10% per annum from said first date of collection.
[Amended 8-10-1953 by L.L. No. 4-1953; 5-13-1985 by L.L. No. 4-1985]
At any time after the return of any warrant for any tax, assessment or water rent, suit may be brought, upon authorization by the Council, by and in the name of the City of Newburgh for the recovery of any tax, assessment or water rent included in said warrant and remaining unpaid, with interest thereon at the rate of 10% per annum from the date of the original warrant and the highest rate of fees for collecting the same, together with the costs and disbursements of the action.
[Amended 8-10-1953 by L.L. No. 4-1953]
No suit or proceedings brought for the recovery of any tax, assessment or water rent, nor any judgment or determination in any such suit or proceedings, shall operate to release any real property in the City from the lien of such tax, assessment or water rent or to interfere with the collection of such tax, assessment or water rent by sale in the manner herein provided.
[Added 11-28-1977 by L.L. No. 2-1977]
A. 
The proceeds of every fire insurance policy insuring the interest of an owner and insuring any real property within the City upon which there is erected any residential, commercial or industrial building or structure other than a one- or two-family residential structure shall be subject to a lien in favor of the City for any unpaid taxes, special ad valorem levies, special assessments and municipal charges arising by operation of law against such property in favor of the City and remaining undischarged for a period of one year or more, which lien shall be prior to all other liens and claims, except the claim of a mortgage of record named in such policy; provided, however, that the City Collector shall release or return to the assured any amounts to which the City is otherwise able to claim if the insured agrees with the City in writing to restore the affected premises to the same or improved condition that it was in prior to the time that the lien arose.
B. 
The provisions of this section shall not be deemed or construed to alter or impair the right of the City to acquire or enforce any lien against such property but shall be in addition to any other power provided by law to acquire or enforce such right.
[1]
Editor's Note: See also Ch. 46, Fire Insurance Claims.
[Amended by L. 1920, c. 436; 1-30-1934 by L.L. No. 1-1934; 1-14-1935 by L.L. No. 1-1935; 1-11-1937 by L.L. No. 1-1937; 8-10-1953 by L.L. No. 4-1953; 4-27-1981 by L.L. No. 4-1981; 9-22-1986 by L.L. No. 6-1986]
A. 
Every tax, assessment or water rent, for whatever purposes imposed or charged, upon real property within the City, by virtue of any provision of this Act, shall be a lien upon the real property so charged from time to time of the delivery to the collector of the roll containing the same with the warrant for the collection thereof, thereto annexed; and, if such tax, assessment or water rent shall be returned as unpaid by any officer authorized to collect the same, the Council may direct the Corporation Counsel or other proper officer to advertise and sell such real property in the manner hereinafter provided, or, in the alternative, the Council may direct that the City Manager of other designated officer shall purchase all such liens for the City of Newburgh at a sum sufficient to pay such tax or assessment, interest, cost and expenses without public auction. Such purchase of liens without public auction shall be advertised in the same manner as provided for a sale of liens at public auction and shall have the same legal effect in all respects as a tax sale at public auction.
B. 
The officer conducting such sales shall be entitled to demand and receive such fees as the Council may fix, not exceeding $50, for each parcel of land so ordered to be sold, whether such sale shall be stopped by payment after advertisement and before sale or whether such parcel of land shall be actually sold, which fees shall be paid by such officer to the City Comptroller. Whenever the City Council shall order any parcel of land to be sold for tax assessment, water rent or other tax, the order shall be made for all such taxes, assessments, water rents and other liens which have been returned unpaid thereon.
[Amended 10-28-1991 by L.L. No. 6-1991]
C. 
Before any such sale, a resolution shall be adopted by the City Council, which shall be entered at large in the records of the City, designating and directing the Corporation Counsel or other officer of the City to sell and describing the premises to be sold, as the same are described upon the assessment roll of the City, and the owner or agent thereof, so far as the same is known to the City Council, and the tax, assessment or water rent for which the sale is to be made, a copy of which order shall be delivered to the officer so designated, who shall forthwith advertise the sale of said premises in the same manner as in the case of sales of real estate on execution, except that the time required for the posting of the notices of sale shall be 14 days before the sale, and the publication of the notices of the sale shall be at least once two weeks immediately preceding the sale, and the sale shall be conducted in the same manner, except as herein provided. The cost of such advertisement shall be added to and form a part of the taxes, assessments or water rent.
D. 
The proceeding may be stopped at any time before the sale by paying the said officer his fee and the amount of tax or assessment with the interest allowed thereon by this Act and the expense of advertising and mailing. All sales shall be at public auction, between the hours of 8:30 a.m. and 4:00 p.m. and shall be made to the highest bidder therefor. Three certificates of sale of each parcel of land so sold shall be made out, subscribed and acknowledged by said officer; one of which certificates shall be delivered to the purchaser, another filed in the City Clerk's office and another recorded in the office of the Clerk of the County of Orange. If there are two or more purchasers, the certificate may be delivered to either. Such certificates shall contain a description of the premises sold, as the same are described on the assessment roll of the City and the price bid for each distinct lot or parcel, the whole consideration money paid, the name of the person or persons against whom such tax or assessment was made, the name of the purchaser, the particular tax or assessment for which the sale was made and the time when such sale will become absolute and the purchaser entitled to a conveyance according to law and shall also contain a statement that the purchaser of such certificate, heretofore or hereafter executed, instead of taking a conveyance of the property purchased, may, at his option, maintain an action in the Supreme Court to foreclose such certificate of sale after six months from the date of service of a notice to redeem as provided for by § C8.41 hereof, such statement to be in the following form: The purchaser, if hereunder the lands herein described are not redeemed, may either complete the purchase and take a conveyance of the lands or an estate for years in the lands as provided by law or, at his option, foreclose his lien pursuant to Article VII-A of the Tax Law.[1]
[Amended 10-28-1991 by L.L. No. 6-1991]
[1]
Editor's Note: Art. VII-A of the Tax Law, Enforcement of Collection of Delinquent Taxes on Real Property, was repealed effective 10-1-1959. For current provisions, see Real Property Tax Law Art. 11, Procedures for Enforcement of Collection of Delinquent Taxes.
E. 
All provisions of the Civil Practice Law[2] relating to action of the foreclosure of mortgages shall apply to the action hereby authorized. The certificate herein required to be recorded in the office of the County Clerk shall be duly recorded by said Clerk in the same manner as deeds are required to be recorded and, being so recorded, shall have the same effect as against subsequent purchasers and encumbrances as deed and conveyances duly proved and recorded; and such certificate or record thereof, or a duly authenticated copy of such record, shall be received in all courts and places as prima facie evidence of the facts therein stated. In indexing any certificate so to be recorded in his office or any deed which may be given pursuant thereto, the County Clerk shall index the same by indexing as grantor the name of the person named in such certificate as the owner thereof, adding thereto the words "by the City of Newburgh" and by indexing as grantee the name of the person named in such certificate as the purchaser. The City Clerk shall provide and keep in his office a suitable book in which he shall enter at length all such certificates of sale filed therein and shall index all such certificates in the manner above required of the County Clerk.
[2]
Editor's Note: See now the Civil Practice Law and Rules.
F. 
The right and title of the person to any real property which shall be sold as hereinbefore provided shall not be divested by such sale until the expiration of 12 months from the time of such sale; but, if such real property shall not have been redeemed as herein provided and a deed shall be executed in pursuance of a sale, the grantee in such deed shall be deemed vested with the legal estate from the time of such sale for the purpose of maintaining an action for any injury to such real estate.
[Amended 8-10-1953 by L.L. No. 4-1953]
After the expiration of 18 months from the time of the sale of any real property as herein provided, if any part of the premises sold shall remain unredeemed as hereinafter provided, the Council shall cause to be executed by the City Manager and delivered to the purchaser, his legal representatives or assigns a conveyance by the City of the premises so remaining unredeemed, which conveyance shall be valid and effectual to convey all the right, title and interest, which may have been sold in manner aforesaid. But no such conveyance shall be executed or delivered unless the notice provided for by § C8.41 hereof shall have been served or published, and proof of such service or publication shall accompany the application for such conveyance. The recital in the conveyance that proof of the service or publication of such notice has been presented to the Council on the application for the conveyance shall be presumptive evidence in all courts and places that such notice has been duly served or published as required by law. Such conveyance shall be presumptive evidence, in all courts and places, that the tax or assessment for which such real property may have been sold was legally imposed and that the proceedings to authorize such sale and such sale were regular. The grantee named in any such conveyance may obtain possession of the real property therein described in the manner prescribed by law in relation to persons holding over demised premises after the expiration of their terms without the consent of their landlords; and said grantee, by virtue of such conveyance, shall acquire all the right, title and interest in the real property therein described and the right to the possession of the same and shall have, hold and enjoy such real property free and clear from all other claims, liens and encumbrances, except such taxes and assessments as may have been charged thereon at the time of such sale or at any time thereafter.
[Amended 8-10-1953 by L.L. No. 4-1953]
The certificates of sale hereinbefore mentioned shall be assignable by the purchaser or his legal representatives, and such assignments shall be acknowledged or proven in the manner required by law to entitle deeds to be recorded, and the Council may give to the assignee of any such certificate a conveyance of the real property therein described as provided for in the preceding section, provided that all assignments thereof shall have been duly recorded in the County Clerk's office of Orange County.
[Amended 1-14-1935 by L.L. No. 1-1935; 8-10-1953 by L.L. No. 4-1953]
In making sales of real property under the provisions of this Charter, the officer making the same shall sell upon the following terms of sale: In case the tax or assessment, together with the interest thereon, and the proper expenses and charges attending the sale do not exceed the sum of $500, then he shall require the purchaser to pay at the close of the sale a sum sufficient to pay said tax or assessment, interest, expenses and charges exceed $500, he shall sell on such terms as the Council may direct, but in no case shall the purchaser be required to pay, until after the time for the redemption of such real property shall expire, according to the provisions of this title, more than sufficient to pay the tax or assessment, interest, expenses and charges, and the said terms of sale shall, in all cases, require the purchaser, when the purchase money is more than sufficient to pay such tax or assessment, interest, expenses and charges, to pay the balance of the purchase money to the City Comptroller within five days after the time for the redemption of such real property shall expire, according to the provisions of this Act. Said officer shall, in all cases, reduce his terms of sale to writing and require the purchaser to subscribe the same, which terms of sale shall be annexed to the certificate of sale which is herein required to be filed with the City Clerk and shall be filed with the same.
[Amended 1-14-1935 by L.L. No. 1-1935; 8-10-1953 by L.L. No. 4-1953]
The purchase money for which any real estate may be sold as hereinbefore provided shall be paid to the City Comptroller, and any balance of the same, after paying the tax or assessment for which the sale may have been made, with the interest thereon, together with the costs and expenses of the sale, shall remain in the treasury of the City and shall be paid out as in this section provided. The person against whom such tax or assessment was made or any person claiming to be the owner or having any interest in the land sold or any person having any judgment or mortgage which was a lien upon the real estate sold or claiming a right to said moneys may apply to the Supreme Court for an order directing the City Comptroller to pay the balance of said moneys to him, and the said court may make an order directing the said City Comptroller to pay said moneys to such persons as it may ascertain is properly entitled thereto, and said City Comptroller shall pay over said moneys pursuant to any such order. When the full amount of taxes for county and state purposes shall have been paid to the County Treasurer, the roll and warrant therefor and any and all taxes, sums or amounts unpaid thereon shall belong to the City and shall thereafter be enforced and collected in the manner provided for City taxes, and any and all sums collected thereon shall be placed in the general City funds.
A. 
At any time within 12 months after such sale, any owner of any parcel of real estate so sold as aforesaid or any specific part of undivided interest in or share of such parcel may redeem the same by paying to the purchaser the amount paid by the purchaser and all other sums which he may have paid for taxes or assessments on said real estate, together with the interest thereon from the time such payments were made, at the rate of 25% per annum and the actual and necessary expense he may have incurred in the service of notices provided for in § C8.41 hereof; and on such payment being made, the title acquired by such sale shall cease and determine. In case such payment is made by the owner of the said real estate, then and in that event all mortgages, judgments, decrees and claims which were liens on said real estate at the time the tax or assessments for which the sale has been made became a lien thereon shall be and remain liens upon said real estate, anything hereinbefore contained to the contrary notwithstanding. Upon such payment being made by any such person so entitled to redeem any real estate so sold, the sale of the premises so redeemed and the certificates of such sale shall be null and void, and the person so redeeming shall be entitled to three certificates canceling of record the certificates of sale therefor made and filed.
[Amended 8-10-1953 by L.L. No. 4-1953; 1-12-1981 by L.L. No. 1-1981]
B. 
In any case where a proceeding has been commenced by the City to foreclose a tax lien pursuant to Article 11, Title 3, of the New York State Real Property Tax Law, there shall be added to the amount of such tax lien the actual and necessary expense incurred in searching the title to the property involved and of providing such notice of said tax lien foreclosure upon such parties as may be required by law.
[Added 11-24-1986 by L.L. No. 8-1986]
[Amended 8-10-1953 by L.L. No. 4-1953]
Any person having a mortgage, judgment, decree or claim, which was a lien on the premises sold at the time the tax or assessment for which the same were sold became a lien thereon, may, at any time within three months after the expiration of the 12 months mentioned in § C8-35 hereof, defeat such sale by making the payments provided in said § C8.35 and in the manner provided therein and shall, thenceforward, have a further lien on such premises for the amount paid by him to defeat the sale thereof and which shall be added to his mortgage, judgment, decree or claim and be enjoyed or enforced by him in the same manner as though it formed a part thereof. Such further lien shall date back to the time when said mortgage, judgment, decree or claim became a lien on such real estate. Upon such payment being made by any person so entitled to defeat such sale, the said sale and the certificate thereof shall be null and void and the person so defeating the same shall be entitled to have such certificates cancelled of record.
[Amended 8-10-1953 by L.L. No. 4-1953]
Any person having a mortgage, judgment, decree or claim, which shall become a lien on the premises sold subsequent to the lien of the tax or assessment for which the same was sold, may, at any time within three months after the expiration of the 12 months mentioned in § C8.36 hereof, provided that said sale has not already been defeated as provided in said § C8.36, defeat said sale by making the payments provided in § C8.35 hereof and in the manner therein provided, in which event, the person making such payment and defeating such sale shall be entitled to have and receive from the City a conveyance of said real estate as the purchaser thereof, subject to the same requirements and with, the same effect as provided in § C8.31 hereof.
[Amended 1-14-1935 by L.L. No. 1-1935; 8-10-1953 by L.L. No. 4-1953]
The City Comptroller is hereby required to give proper receipts for payments made to him under any of the preceding sections, and any receipts taken for payments provided for therein, acknowledged or proven in due form of law to entitle conveyances of real estate to be recorded, shall be evidence of such payments and may be recorded and indexed in the County Clerk's office of Orange County in the same manner as deeds are required by law to be recorded and indexed.[1]
[1]
Editor's Note: Former Sec. 8.39, which immediately followed this section, was repealed 8-10-1953 by L.L. No. 4-1953.
[Amended 8-10-1953 by L.L. No. 4-1953]
In case any person having a mortgage, judgment, decree or claim on lands about to be sold for any tax or assessment shall stop sale by paying the amount of the tax or assessment, fees and interest as hereinbefore provided, then, and in that event, the person making such payment shall have a further lien on said lands for the amount so paid by him, which shall be added to his said mortgage, judgment, decree or claim and become a part thereof; and such further lien shall be of even date with said mortgage, judgment, decree or claim.
[Amended 8-10-1953 by L.L. No. 4-1953]
No owner whose deed, or, in case he holds such property by descent or devise, the deed of his ancestor or devisor, shall have been duly recorded in the office of the Clerk of the County of Orange before the sale thereof for any tax or assessment, and no mortgagee, lessee or assignee of either whose mortgage, lease or assignment shall have been so recorded shall be divested of his rights in such property by reason of such sale unless six months' notice in writing thereof shall have been given by the purchaser or those claiming under him to such owner, mortgagee, lessee or assignee either personally or by publication of such notice once a week for six weeks in the official paper or papers published in said City.
[Amended 8-10-1953 by L.L. No. 4-1953]
A copy of the notice served or published, together with an affidavit proving the due service or publication of said notice, shall be filed in the office of the Clerk of the County of Orange with any deed which the purchaser may receive from the Council for the lands sold.
[Amended 8-10-1953 by L.L. No. 4-1953]
The City of Newburgh may become the purchaser at any sale which may be made under the provisions of this Act, and in such case, the said City shall be vested with the same rights as any other purchaser, but in no case shall the City at any such sale bid a sum or become the purchaser for a greater amount than sufficient to pay the tax or assessment, with interest, including the cost and expenses of such sale, and in all cases of such sales, the said City shall bid a sum sufficient to pay such tax or assessment, interest, cost and expenses. The City Manager or other officer designated by the Council shall attend all such sales and make such bid. Any sale made in violation of this provision shall be void.
[Amended 8-10-1953 by L.L. No. 4-1953]
The term "mortgagee," as used in this Act, shall be construed to include assignee of mortgagees, whose assignment shall be duly recorded, and the personal representatives of mortgagees; and the term "purchaser" shall be construed to include assignees and real and personal representatives, as the case may be.[1]
[1]
Editor's Note: Former Secs. 8.45 and 8.50, which immediately followed this section, were repealed and Sec. 8.60 was renumbered as Sec. 8.17 by L.L. No. 4-1953 adopted 8-10-1953.
[Added 11-14-1994 by L.L. No. 5-1994; amended 4-9-2012 by L.L. No. 2-2012[1]]
All delinquent taxes, water and sewer charges and sanitation fees included on a list of delinquent taxes prepared in accordance with Real Property Tax Law, Article 11, Title 3, shall bear interest at the rate of 20% per annum from the time of the recording of the list of delinquent taxes with the Clerk of the County of Orange, pursuant to the Real Property Tax Law of the State of New York, Article 11, Title 3.
[1]
Editor's Note: This local law provided that it "shall apply to all taxes, water and sewer charges and sanitation fees which become a lien on or after January 1, 2013."
[Amended 8-10-1953 by L.L. No. 4-1953]
The Council may provide for independent annual audits of the fiscal transactions of all departments, offices, courts, commissions and boards of the City government. Such audits, if authorized, shall be made by certified public accountants holding certificates issued by the Regents of the University of the State of New York.
[Amended 8-10-1953 by L.L. No. 4-1953]
The Council shall cause accurate account to be kept of all receipts and expenditures received or paid on account of the City, which account shall be open to inspection at all times, subject to such reasonable restrictions as may be imposed by the Council.
[Amended 10-29-1945 by L.L. No. 5-1945; 8-10-1953 by L.L. No. 4-1953; 3-8-1954 by L.L. No. 1-1954]
Bonds of the City may be either coupon or registered bonds and shall be issued in such denominations as the Council may direct. They may be sold at either public or private sale and upon such terms and under such conditions as the Council by ordinance may prescribe.
[Amended 3-10-1947 by L.L. No. 5-1947; 8-10-1953 by L.L. No. 4-1953]
A. 
On or before the first days of July, October, January and April in each year there shall be prepared a roll of water rents in which shall be set down in two separate columns, according to the best information to be had, the following: in the first column, the name of the owner and location of the property chargeable with water rents as fixed or metered; in the second column, the amount due from each of said owners for said water meter rents.
B. 
After such roll of water rents has been completed, it shall be filed in the office of the City Clerk, and delivered to the Collector of Taxes, who shall collect from the several persons named in said roll of water rents the several sums mentioned in the last column of such roll opposite their respective names, together with the fees for collecting, fixed by the Council of the City of Newburgh, and pay over the same to the Comptroller of said City. Said water rents so charged shall be collected in the same manner as is or may be prescribed by law for the collection of taxes for City purposes of the City of Newburgh; the like notices shall be given by the Collector of Taxes of said City, like fees and penalties shall be fixed by the Council, and in all respects like proceedings shall be had by said Collector, as is or may be provided by law for the collection of taxes for City purposes. If said Collector shall be unable to collect any of such water rents, he shall make return thereof, under oath, to the Council, and thereupon and thereafter the City shall have power to sue for and collect such rents, together with all fees, penalties and interest and the costs and disbursements of the action. Said water rents shall be liens upon the property in respect to which they are assessed and may be collected by a sale of such property in the manner hereinbefore provided for the collection by sale of taxes and assessments for City purposes.
[Amended 6-14-2010 by L.L. No. 6-2010]
C. 
In case the Collector shall return any water rents uncollected, the City Manager, when authorized by the Council, may also cut off the supply of water leading to the premises upon which such water rents are assessed and prevent the further use of water from the waterworks of said City, until said rents, with interest, fees and penalties, by fully paid, provided that five days' notice thereof in writing shall have been previously given to either the occupant or owners of said premises.
[Added 8-10-1953 by L.L. No. 4-1953]
The Council may, by ordinance, elect to substitute quarterly, semiannual and/or annual water bills for the roll of water rents specified in § C8.85 hereof. In such case the ordinance shall provide, among other things, that all water bills submitted to water users on or before the first day of September in any year and remaining unpaid on the first day of November in the same year shall, with 10% added thereto, be entered on the assessment rolls of the City against the proper parcel of taxable property. Such addition shall thereafter be subject to all the provisions of this Charter relating to the general City tax and shall be a lien against the said property.
[Added 6-13-1988 by L.L. No. 5-1988]
A. 
All contracts to which the City is a party shall be in writing and shall require the approval of the Council.
B. 
No contract of the City shall be valid unless signed by the City Manager and unless before being signed by the City Manager and before becoming effective it shall have endorsed thereon the written approval of the Corporation Counsel and the Comptroller.
C. 
Notwithstanding the provisions of any general or special law to the contrary, no officer, department, board, commission or other spending agency shall, during any fiscal year, expend or contract to expend any money or incur any liability or enter into any contract which by its terms involves the expenditure of money, for any purpose, in excess of the amount appropriated for that general classification of expenditure in the appropriation for such fiscal year or in supplementary appropriation as hereinafter provided or in excess of funds made available therefor, pursuant to the Local Finance Law. Any contract made in violation of this section shall be null and void.
[Added 2-27-1989 by L.L. No. 1-1989]
A. 
The provisions of Real Property Tax Law § 1903, concerning homestead base proportions, are hereby adopted.
B. 
The homestead base proportions shall be established by resolution of the Council of the City of Newburgh, New York, in accordance with the Rules of the State Board of Equalization and Assessment, and shall apply to taxes levied on the 1989 final assessment roll and to taxes levied on subsequent rolls, until this section shall be repealed.
[Added 5-13-1996 by L.L. No. 1-1996; amended 8-8-2011 by L.L. No. 6-2011]
A. 
The Council shall establish, from time to time, the water rates to be paid by the consumers of water. Such water charges shall be a lien upon the real property on which or in connection with which the water was used. Bills for water charges shall be prepared and sent to each owner of real property on which or in connection with water used on a quarter-annual basis commencing on October 1, 1996, and thereafter on each January 1, April 1, July 1 and October 1, following in the same manner as water and sewer charges have heretofore been billed. Water bills are due and payable without penalties by the last day of the month in which the water bill is issued. Water bills that remain unpaid after 30 days will be subject to a penalty of 10% per quarter on the outstanding water bill account balance.
B. 
Partial payments. Effective October 1, 2011, partial payments for water bills will be accepted by the City Collector. Partial payments will be credited against the account of the property until all arrears and penalties have been fully paid. All outstanding water bill account balances on October 1 of each year shall be added to the real estate taxes for the following year in accordance with the provisions of §§ C8.85 and C8.89C.
C. 
The City Collector, on or before the second Monday in October of each year, shall report all water and sewer charges that remain unpaid as of the first day of October in any year and shall file annually with the Council a statement containing a brief description of the property upon which or in connection with which the water was used, the name of the owner and the amount chargeable to each. The Council shall then, no later than its regular meeting on the fourth Monday in November of each year, levy all amounts remaining unpaid on the date taxes are levied against the real property for which or in connection with which such water was provided. All of the provisions of the laws of the State of New York and this Charter covering the enforcement and collection of unpaid City taxes or assessments for special improvements not inconsistent herewith shall apply to the collection of such unpaid water charges.
D. 
Sewer rents shall continue to be calculated and imposed in accordance with Local Law No. 1-1970,[1] as amended, and shall be billed, relevied and enforced at the same times and in the same manner as provided herein for water charges.
[1]
Editor's Note: See Ch. 1, Sewers, Art. I.
E. 
This section shall take effect on October 1, 1996, for all water and sewer bills rendered on October 1, 1996, or thereafter. Acceptance of partial payments shall take effect for water and sewer bills rendered on October 1, 2011, or thereafter.