[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.
[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.
[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.
[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.
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.
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.
