Bill Text: NY A09345 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to the process for the imposition and collection of real property taxes within the county of Onondaga; relates to the adoption of the abstract of taxes for the city of Syracuse as part of the budget process for the county of Onondaga; relates to the date by which the county of Onondaga presents to the city of Syracuse the annual taxes to be imposed upon the real and personal property within the city.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-06-17 - substituted by s7030 [A09345 Detail]

Download: New_York-2013-A09345-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         9345
                                 I N  A S S E M B L Y
                                    April 16, 2014
                                      ___________
       Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
         Committee on Real Property Taxation
       AN ACT to amend chapter 690 of the laws of 1937,  relating  to  revising
         and  codifying  the  laws providing for the collection of taxes in the
         county of Onondaga, in relation to the adoption  of  the  abstract  of
         taxes  for  the city of Syracuse as part of the budget process for the
         county of Onondaga; and to amend chapter  75  of  the  laws  of  1906,
         relating  to  supplementing  the  provisions  of  law  relating to the
         department of assessment and taxation in  the  city  of  Syracuse,  in
         relation  to  the date by which the county of Onondaga presents to the
         city of Syracuse the annual taxes to be  imposed  upon  the  real  and
         personal property within the city
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 2 of section 1 of chapter 690 of  the  laws  of
    2  1937  relating  to  revising  and  codifying  the laws providing for the
    3  collection of taxes in the county of Onondaga, as added by  chapter  712
    4  of the laws of 1977, is amended to read as follows:
    5    2.  [During  the  first week of November] NOT LATER THAN THE TWENTIETH
    6  DAY OF DECEMBER of each year the county legislature shall furnish to the
    7  city commissioner of assessment and the Syracuse common council a certi-
    8  fied copy of a resolution, commonly known as city abstract, showing  the
    9  estimated  amount  necessary to be levied for state and county taxes and
   10  the rate thereof.
   11    S 2. Section 4 of chapter 75 of the laws of 1906 relating  to  supple-
   12  menting  the  provisions of law relating to the department of assessment
   13  and taxation in the city of Syracuse, as amended by chapter 528  of  the
   14  laws  of  1921  and as renumbered by chapter 304 of the laws of 1923, is
   15  amended to read as follows:
   16    S 4. The board of supervisors of Onondaga county shall cause the taxes
   17  annually imposed for state and county purposes to  be  extended  in  the
   18  corrected  tax and assessment rolls of each ward of the city of Syracuse
   19  by causing to be computed and set down in the last column thereof  oppo-
   20  site  the  several  sums  set down as the valuation of real and personal
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14540-01-4
       A. 9345                             2
    1  property, the respective sums in dollars and cents to be paid  as  taxes
    2  thereon,  rejecting  the  fractions  of  a  cent. They shall cause to be
    3  annexed to said rolls proper warrants signed by  the  majority  of  said
    4  supervisors  directing  and requiring the treasurer of the city of Syra-
    5  cuse to collect from the several persons named therein the several  sums
    6  mentioned  in the last column opposite their respective names and to pay
    7  over the same to the county treasurer at the times  and  in  the  manner
    8  provided  by law. They shall cause said rolls with said warrants annexed
    9  thereto to be delivered to the treasurer of the city of Syracuse  on  or
   10  before  the [tenth] TWENTIETH day of December in each and every year and
   11  it shall be the duty of said treasurer to receive all taxes paid thereon
   12  and pay over the same to the county treasurer as required by law. He  OR
   13  SHE  shall  retain  said  tax  rolls  and annexed warrants in his OR HER
   14  office until the first Tuesday of May next succeeding  the  delivery  of
   15  said  rolls  to  him  OR HER at which time he OR SHE shall return to the
   16  county treasurer of Onondaga county an account of all state  and  county
   17  taxes  remaining  unpaid  in the manner and form required by law and pay
   18  over to the said county treasurer all moneys then remaining  in  his  OR
   19  HER  hands, received by him OR HER for said taxes. The treasurer of said
   20  city shall be entitled to retain for the use of said city one per centum
   21  on all state and county taxes received and collected by him OR  HER,  as
   22  his OR HER fees for collecting the same. Said fees shall be the property
   23  of the city.
   24    S 3. This act shall take effect immediately.