City of Plattsburgh, NY
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2023-12-21
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The Code
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Part III General Legislation
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Chapter 306 Taxation
- The Charter
- Ch C Charter
- The Code
- Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Appearance Tickets
- Ch 14 Boards, Commissions and Committees
- Ch 21 City Boundaries
- Ch 24 City Property
- Ch 29 Continuity of Government
- Ch 36 Defense and Indemnification
- Ch 40 Departments
- Ch 47 Election Districts
- Ch 52 Emergency Services
- Ch 57 Ethics
- Ch 64 Finances
- Ch 73 Intergovernmental Agreements
- Ch 95 Officers and Employees
- General Legislation
- Ch 111 Advertising Materials
- Ch 116 Alarm Systems
- Ch 120 Alcoholic Beverages
- Ch 124 Amusements
- Ch 128 Animals
- Ch 139 Bingo and Games of Chance
- Ch 144 Building Code Administration and Enforcement
- Ch 148 Buildings, Unsafe
- Ch 163 Electrical Service
- Ch 167 Environmental Quality Review
- Ch 169 Fire Insurance Proceeds
- Ch 176 Flood Damage Prevention
- Ch 185 Heating Systems
- Ch 194 Junk Dealers
- Ch 201 Licenses and Permits
- Ch 205 Littering
- Ch 222 Noise Control Law
- Ch 230 Open Burning
- Ch 236 Parking Districts
- Ch 239 Parks and Recreation Areas
- Ch 244 Pawnbrokers
- Ch 249 Peace and Good Order
- Ch 254 Food Trucks
- Ch 265 Precious Metals Dealers
- Ch 278 Sewers and Sewage Disposal
- Ch 283 Shopping Carts
- Ch 289 Solid Waste
- Ch 295 Streets and Sidewalks
- Ch 300 Subdivision of Land
- Ch 306 Taxation
- Ch 306 Art I Utility Tax
- § 306-1 Tax imposed; amount.
- § 306-2 Definitions.
- § 306-3 Records.
- § 306-4 Filing of returns.
- § 306-5 Payment due when filing.
- § 306-6 Insufficient returns.
- § 306-7 Service of notices.
- § 306-8 Failure to file or comply.
- § 306-9 Refunds.
- § 306-10 Tax imposed charged against and paid by utility.
- § 306-11 Enforcement of payment.
- § 306-12 Promulgation of rules and regulations.
- § 306-13 Disclosure of information unlawful; exception.
- § 306-14 Taxes to be paid to general fund.
- Ch 306 Art II Exemption for Improvements for Physically Disabled Residents
- § 306-15 Exemption cited.
- § 306-16 Qualifications.
- § 306-17 Application for exemption.
- § 306-18 Approval by Assessor.
- § 306-19 Applicability.
- Ch 306 Art III Payment of Real Property Taxes
- § 306-20 Payment by credit card.
- § 306-21 Payment of delinquent real property taxes in installments.
- Ch 306 Art IV Veterans Exemption
- § 306-22 Eligibility; definitions.
- § 306-23 Exemptions.
- Ch 306 Art V Senior Citizens Exemption
- § 306-24 Maximum income level.
- § 306-25 Income limits; amount of exemption.
- § 306-26 Late filing of application.
- § 306-27 Filing after transfer of title.
- § 306-28 Age change after taxable status date.
- § 306-29 Renewal of exemption.
- Ch 306 Art VI Exemption for Persons with Disabilities and Limited Income
- § 306-30 Statutory authority.
- § 306-31 Maximum income level.
- § 306-32 Income limits.
- § 306-33 Filing after taxable status date.
- § 306-34 Transfer of title.
- § 306-35 Renewals.
- Ch 306 Art VII Levy and Collection of Taxes; Board of Assessment Review
- § 306-36 Assessor; Board of Assessment review.
- § 306-37 Assessment of taxes.
- § 306-38 Valuation date.
- § 306-39 Taxable status date.
- § 306-40 Completion of tentative assessment roll.
- § 306-41 Completion or final assessment roll.
- § 306-42 Powers and duties.
- § 306-43 Levy of taxes by Common Council.
- § 306-44 Issue of tax roll and warrant by Chamberlain.
- § 306-45 Notice of receiving warrant.
- § 306-46 Tax receipts.
- § 306-47 Collection of tax by sale of personal property.
- § 306-48 Collection of tax by civil action.
- § 306-49 Settlement by Chamberlain for taxes collected.
- § 306-50 Voids and erroneous assessments: powers of Common Council.
- § 306-51 Collection of local assessments.
- Ch 310 Tax-Foreclosed Property, Sale of
- Ch 314 Taxicabs
- Ch 321 Tobacco Products
- Ch 326 Trees
- Ch 335 Vehicles, Abandoned
- Ch 340 Vehicles and Traffic
- Ch 343 Vehicles, Play
- Ch 348 Water
- Ch 360 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Common Council of the City of Plattsburgh
as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Tax-foreclosed properties for sale — See Ch. 306.
