The City shall consist of three separate tax districts designated
as the City Tax District, the Inside Tax District, and the Outside
Tax District.
11.1.1
City Tax District. The City Tax District shall consist
of all territory within the boundaries of the City as they may exist
at any given time.
11.1.2
Inside Tax District. The Inside Tax District shall consist
of that portion of the City within the boundaries of the Village of
Saratoga Springs as they existed in 1915, together with such other
territory outside said village boundaries that may in the past have
been added by law to the Inside Tax District or that may hereafter
be added by law to the Inside Tax District.
The territory now comprising the Inside Tax District shall comprise
all of the land designated Inside Tax District as it exists at adoption
of this Charter and any territory hereinafter duly designated by the
City to become part thereof. The description of the Inside Tax District
shall be set forth in the Administrative Code of the City.
11.1.3
Outside Tax District. The Outside Tax District shall
consist of all land within the City Tax District that is not included
in Inside Tax District boundaries.
11.1.4
Revision of tax districts. The City shall have the power
to adopt local laws to modify the boundaries of the Inside Tax District
and the Outside Tax District to include in the Inside Tax District
described portions of the Outside Tax District. Each shall be contiguous
with the then-existing Inside Tax District.
[Amended 8-1-2006 by L.L. No. 4-2006]
The limitation on the amount of indebtedness which may be contracted
by the City for any purpose or in any manner, including existing indebtedness,
shall be determined pursuant to § 104.00 of the New York
State Local Finance Law, except that such limitation shall not exceed
2% of the City's average full valuation.
Notwithstanding the provisions of the New York State Constitution,
Article VIII, § 10, the amount to be raised by tax on real
estate in any fiscal year, in addition to providing for the interest
on and the principal of all indebtedness, shall not exceed an amount
equal to 1% of the average full valuation of taxable real estate in
the City, reduced by the amount to be raised by tax on real estate
in such year for payment of interest on and redemption of certificates
or other evidence of indebtedness described in Subdivisions A and
D of § 5 of Article VIII of the New York State Constitution,
or renewals thereof.
In all other respects, the provisions of the New York State
Constitution, Article VIII, § 10, including the definition
of "average full valuation," shall remain in full force and effect.
This law shall specifically exclude special assessment for specific
purposes.
11.4.1
Inside Tax District apportionment. Except as herein
provided, the Inside Tax District shall pay the expense, excluding
administrative expense, of construction and maintenance of highways,
public works, lands, buildings (except City Hall), lighting, fire
and police protection, charity and health therein, and the expense
of the waterworks, water carriers, sewers, and sewage disposal plant
extending into the Outside Tax District.
11.4.2
Outside Tax District apportionment. Except as herein
provided, the Outside Tax District shall pay the expense, excluding
administrative expense, of construction and maintenance of highways
(except bridges having a span of five feet or more), charity, health,
and schools therein.
11.4.3
City Tax District apportionment. Except as herein provided,
the City Tax District shall pay the expense, excluding administrative
expense, of construction and maintenance of bridges in the Outside
Tax District having a span of five feet or more, machinery and tolls
for use in the Outside Tax District or removal of obstructions caused
by snow, and of City Hall and all other City expenses not otherwise
provided for.
11.4.4
Administrative expense. The administrative expenses
of the City shall be apportioned by the Council on the several tax
districts according to benefits received therefrom as the Council
may from time to time determine, after publication of notice of hearing
and a hearing thereon. When made, apportionment shall be the basis
for subsequent levies until changed after a new hearing.
11.4.5
Additional provisions. Notwithstanding any other provisions
of this section or any other special act or local law, 1/2 the cost
of street improvements shall be paid by the City Tax District, and
1/2 shall be paid by the Inside Tax District.
One-half the cost of items associated with highways and highway
miscellaneous shall be paid by the City Tax District, and 1/2 shall
be paid by the Outside Tax District.
Notwithstanding other provision of this section or other special
act, ordinance, or local law, 3/4 the cost of fire and police protection
shall be paid by the City Tax District.
For water and sewer usage, the Council shall each year establish
water and sewer rates, within the territory serviced by the waterworks
and the sewer district, on properties therein, whether occupied or
vacant, based on the amount of metered water used or usage as estimated
or by other applicable charges.
The Council shall establish water and sewer rates in accordance
with ordinances adopted under the laws of the State of New York made
and provided. Payment of water and sewer charges shall be in accordance
with ordinances adopted under the laws of the State of New York made
and provided. The City may, within its discretion and from time to
time, enact ordinances, regulations, and rules to establish water
and sewer rates and other related charges and to set forth regulations,
ordinances, rules, and obligations concerning water and sewer use.
All water and sewer rates and related charges for water and
sewer shall be the personal obligation of the landowner and/or buildings
and the user thereof for charges related thereto. The land and/or
buildings that receive water and sewer and that benefit therefrom
shall be subject to a lien for any unpaid water and sewer bills and
related charges. The Commissioner of Finance shall establish this
lien by preparing a statement, on or before December 1 each year,
of all unpaid water and sewer and other related charges for that year.
The Commissioner of Finance shall cause a notice of the amount of
this lien to be sent to the person in whose name the property is listed
and that benefited from the water and sewer. The Commissioner of Finance
shall send such notice to the address listed. Delinquent sewer and
water charges and related charges not paid by December 31 shall be
levied as part of general real property tax collection; it shall be
a lien and obligation thereon in the same manner and same force and
effect as the general real property tax lien.
No contract for public work exceeding $20,000 and no purchase
contract exceeding $10,000 shall be made, except as hereinafter provided,
without a published notice inviting bids according to plans and specifications
prepared by the department having the matter in charge and on file
in the office of the Commissioner of Accounts.
All such contracts shall be let to the lowest responsible bidder
who complies with specifications and furnishes satisfactory performance
bonds.
The Council may waive this section by a 4/5 vote.
11.7.1
Establishment of fund. The City shall have the power,
by resolution duly adopted by the Council, to establish a reserve
fund for recreational development to spend exclusively for neighborhood
parks, playgrounds, and/or recreational purposes, including acquisition
of land.
11.7.2
Payments into fund. There may be paid into such fund amounts that may be received from payments to the City for purposes specified in 11.7.1, hereof from approval of plats as provided for in Article 3 of General City Law.
11.7.3
Deposit of monies. The monies in such fund shall be
deposited in one or more banks or trust companies designated, in the
manner provided by law, as depositories of the fund of the City. The
Council or Commissioner of Finance may invest the monies in such fund
in obligations specified in the General Municipal Law. Any interest
earned or capital gain realized on money so deposited or invested
shall accrue to and become part of such fund.
11.7.4
Expenditures. All expenditures from this fund shall
be solely for the purpose of neighborhood parks, playgrounds and/or
recreational purposes, including acquisition of land, and shall require
Council resolution before any funds are removed therefrom.
11.7.5
Transfers. If after establishment of this fund the City
determines such fund is no longer needed, monies remaining in it may
be transferred to another reserve fund of the City authorized by General
Municipal Law that is comprised of monies raised on the same tax base
as the monies in this reserve fund. Prior to discontinuance of this
fund, the Finance Commissioner and City Attorney shall certify to
the Council the amount that may be necessary to retain in such fund
to satisfy all liabilities incurred or accrued against the City; such
sum shall be retained in the fund for payment of such amounts or until
later certified that such funds are no longer needed.
