A.
The Assessor, subject to the direction and supervision
of the Mayor, shall perform all the duties required by this Charter
in relation to the assessment of property in the City of Jamestown
and shall perform all the duties required and possess all the powers
and authority as conferred on Assessors by the Real Property Tax Law.
The Assessor shall also meet the qualifications for office and comply
with training requirements as imposed under Article 3 of the Real
Property Tax Law.
B.
There shall be a Board of Assessment Review consisting
of five members. The Board of Assessment Review shall be constituted
as provided for in the Real Property Tax Law and shall possess all
the powers and perform all the duties as conferred by the Real Property
Tax Law.
All taxes and assessments for City purposes
shall be a lien upon the real estate upon which they are assessed
within the City as of the date levied and shall remain a lien until
paid. Such liens shall be superior to any mortgage, judgment or other
lien of any nature affecting said premises.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
It shall be the duty of the City Clerk/Treasurer
to collect and receive at his or her office all taxes and assessments
laid upon said City or upon any portion thereof in the manner prescribed
by this Charter and also all water rents fixed and assessed by the
Board of Public Utilities and all charges for electricity or any other
charges for any public service made and fixed by the Board of Public
Utilities. He or she shall retain at his or her office possession
of all warrants and assessment rolls delivered to him or her for collection.
The City Council is authorized to sell and convey
lands acquired by it at tax sale at public or private sale, after
initially offering such land at sealed public bid or public auction.
The City Council may reserve the right to reject any or all bids received.
No such sale shall be effective unless and until such sale shall have
been approved and confirmed by a majority vote of the City Council.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
Upon the County Legislature equalizing taxes for county purposes in accordance with the Real Property Tax Law and following receipt of the assessment roll and warrant, the City Clerk/Treasurer shall collect the county taxes levied on properties located in the City on behalf of the county. Upon the expiration of the county tax warrant, he or she shall settle and return annually to the collecting officer of Chautauqua County all county taxes received by him or her in the manner and within the time required by Article 9 of the Real Property Tax Law, and shall not act as guarantor of the collection of county taxes. The City shall have the authority to retain all interest and penalties paid on the county taxes as payment for the collection and handling of the county taxes as provided in § C-40 prior to their return to the county pursuant to this section.
[Amended 2-10-2006 by L.L. No. 2-2006; 8-28-2017 by L.L. No. 1-2017; 11-25-2019 by L.L. No. 1-2020]
The Board of Education, upon equalizing taxes
for school purposes in accordance with Article 13 of Real Property
Tax Law, shall levy taxes for the school district and enter and extend
same on the original and certified copies of the assessment roll and
annex thereto a warrant to the City Clerk/Treasurer and deliver same
all as provided by Article 13 of the Real Property Tax Law. The City
Clerk/Treasurer shall collect the school taxes levied on properties
located in the City on behalf of the school district. Upon final settlement
with the School District Treasurer, the Comptroller shall pay from
the general funds of the City the amount of uncollected school taxes
and thereafter any of such taxes collected shall belong to the City.
The City Council shall provide, by ordinance
or local law, additional remedies for the collection of unpaid taxes.
A.
Special assessments. The City Council is empowered
to levy and collect taxes in the form of special assessments upon
property in a limited and determinable area for special benefits conferred
upon such property by any municipal work, service or improvement and
may provide for the payment of all or any part of the cost of the
work, service or improvement out of the proceeds.
B.
Payment. Special assessments, for whatever purpose
levied, may be made payable in installments over a period not to exceed
10 years, together with interest thereon, in annual or more frequent
installments; however, assessments for current services shall be payable
within the year during which the service is rendered.
C.
Limitation on assessments. The amount assessed against
any property for any work, improvement or action shall not exceed
the value of the benefits accruing to the property therefrom, nor
shall any special assessment be levied which shall cause the total
amount of special assessments levied by the City and outstanding against
any property at any time, exclusive of delinquent installments and
assessments for current services, to exceed 25% of the current estimated
market value of the property as determined by the Assessor, after
giving effect to the benefit accruing thereto from the work, improvement
or action for which assessed.
D.
Declaration of intention. Prior to the levying of
any special assessment, the City Council shall adopt a resolution
stating its municipal purpose or project and directing the Director
of Public Works and Assessor to have reports prepared thereon. The
resolution shall also specify the portion of the projected cost of
the proposed project to be assessed, the limits of the proposed area
of assessment, the recommended method of spreading the assessment
over the parcels of property within the area, the number of installments
in which the assessments may be paid and the rate of interest to be
paid on outstanding amounts of installment payments.
E.
Plans and estimates of cost and apportionment. The
report of the Director of Public Works and Assessor shall consist
of a detailed estimate of the cost of the proposed work, service or
improvement; estimates of the value of and proposed awards or compensation
for any land or other property proposed to be taken or damaged; estimates
of the amount of assessment for benefits to be levied against each
parcel of property affected; a statement showing the amount of any
delinquent taxes or assessments outstanding against each parcel and
showing the amount of any special assessment levied but not yet delinquent
outstanding against each parcel, including assessments levied by other
taxing agencies; and a statement by the Assessor of the full value
as determined for the assessment of taxes for the last preceding year
of each parcel of property against which any benefit is to be assessed.
A copy of the report when completed shall be placed on file available
for public inspection in the office of the Assessor.
F.
Cost and apportionment. The cost of any work, service
or improvement to be paid, in whole or in part, by assessments on
property specially benefited shall include the direct cost thereof,
the damage occasioned thereby and the interest on bonds or notes issued
in anticipation of the collection of assessments, and the amount to
be assessed against all property specially benefited by any such proposed
work, service or improvement shall be apportioned among the individual
parcels in proportion to their respective special benefits in substantially
the manner recommended by the Council in its preliminary resolution.
For any property deemed benefited which by reason of any provision
of law may be exempt from assessment, a proportionate share of the
cost shall be assessed against such property, and such assessment
shall be paid by the City.
G.
Notice of hearing. Prior to making reports to the Council, the Assessor shall give notice in the same manner as provided in § C-60 to all affected property owners, as shown by the local assessment roll, of the preparation of proposed reports and of a public hearing thereon, and such hearing shall be held not less than 15 days nor more than 30 days after the mailing of the notice.
H.
Report. After the hearing upon any proposed work,
service, improvement or action, the Director of Public Works and Assessor
may submit as originally made or may modify the reports prepared in
any way deemed necessary or proper to accomplish a fair and equitable
assessment of benefits not inconsistent with the provisions of this
Charter. Thereafter the report shall be presented to the Council for
approval.
I.
Setoff of assessments against awards. If an assessment
of benefits is made against any property and an award of compensation
or damages is made in favor of the same property, the Assessor shall,
in his/her report to the Council, assess against or state in favor
thereof only the difference between such assessment of benefits and
the award of damages or compensation.
J.
Consideration by Council. Reports made to the City
Council as above provided shall lie over until the next regular meeting
of the Council occurring not less than one week after the receipt
thereof. Thereafter, the Council may approve the reports as submitted
or refer them for further hearings, consideration and reports. Upon
such further referral, upon submission of subsequent reports, the
Council shall proceed as in the case of an original report.
K.
Final report and ordinance. Whenever the Council determines
to proceed with the work, service, improvement or action described
in the reports of the Director of Public Works and Assessor, it shall
pass an ordinance or local law confirming the reports and directing
that such work, service, improvement or action be carried out in accordance
with its preliminary resolution and the reports as finally approved
by Council. The passage of such local law or ordinance shall authorize
any work, service, improvement or action provided for therein, subject
to the provisions of this article, and shall constitute a levy of
special assessments for benefits so provided. The amount of such levy
shall be as apportioned and assessed against the respective properties
and shall constitute a lien against such property from the date of
the levy collected in the same manner as real estate assessments made
for general purposes
The City Council shall have the power and it
shall be its duty annually thereafter at the time of levying the annual
taxes in and for said City to levy the installments and interest due
and payable that year as charged against such land and the owner or
owners thereof and against each and every street that shall by law
be required to pay any portion of the expense of said improvement,
and the same shall be collected and enforced as other taxes are collected
and enforced in said City. If obligations are issued to finance such
improvement, the monies assessed and collected for installments and
interest charged against the abutting property and the owner or owners
thereof and against each and every street liable to pay any portion
of the expense of such pavement shall be used in paying the portion
of such obligations which were applied to the share of the cost of
the improvement so assessed.
