New York State Tax Bulletin, Volume 2, Issue 3 |
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Common terms and phrases
administration adopted Albany amendment amount appointed assessed valuation assessors Asso bill board of assessors board of supervisors Buffalo burden business corporations capital cent Chairman classified property tax COMMISSIONER KNAPP conference Constitution courts direct taxes duties elected equalization erty estimate exempt from taxation expenditures favor federal government FRANCIS LYNDE STETSON home rule imposed income tax increase indirect inheritance tax KORN Legislature levied localities located machinery manufacturing MCINTYRE meet ment method municipal officers OGDEN L Ontario county owner personal property tax porations present Professor Seligman prop proposed proposition question real estate real property reason resolution revenue Rochester school district section 182 secure SENATOR MILLS submitted suggest Tax Association Tax Commission tax district Tax Law tax rate taxable taxation taxpayers thereof tion TOBIN town of Islip unit Westchester county York city York State Tax ZOLLER
Popular passages
Page 80 - All city, town and village officers, whose election or appointment is not provided for by this Constitution, shall be elected by the electors, of such cities, towns and villages, or of some division thereof,- or appointed by such authorities thereof, as the Legislature shall designate for that purpose. All other officers whose election or appointment is not provided for by this Constitution, and all officers whose offices may hereafter be created by law, shall be elected by the people, or appointed,...
Page 105 - ... 1. Actual annexation to the realty, or something appurtenant thereto; 2. Appropriation to the use or purpose of that part of the realty with which it is connected; 3. The intention of the party making the annexation to make the article a permanent accession to the freehold...
Page 248 - Section 1. The power of taxation shall never be surrendered, suspended or contracted away. Taxes shall be uniform upon the same class of subjects, and shall be levied and collected for public purposes...
Page 85 - The real estate of all incorporated companies liable to taxation shall be assessed in the tax district in which the same shall lie, in the same manner as the real estate of individuals.
Page 81 - ... jurisdiction extends. The principle of home rule is preserved by continuing the right of these divisions to select their local officers, with the general functions which have always belonged to the office. Unless the office, by whatever name it is known, is protected, as the courts have uniformly held, the right to choose the officer would be lost, for with his former functions gone he would not be the officer contemplated by the Constitution, even if the name were retained.
Page 97 - To acquire by grant, gift, purchase, devise or bequest, to hold and to dispose of such property as the purposes of the corporation shall require, subject to such limitations as may be prescribed by law.
Page 75 - ... and that, with the exception of those cases in which the value of the said real estate has been changed by reason of proof produced before us...
Page 193 - Meetings of the executive committee shall be held at such times and places as are prescribed by the executive committee or the presiding referee.
Page 81 - Local functions, however, cannot be transferred to a state officer. The legislature has the power to regulate, increase or diminish the duties of the local officer, but it has been steadfastly held that this power is subject to the limitation that no essential or exclusive function belonging to the office can be transferred to an officer appointed by central authority. The office may go, but the function must be exercised locally if exercised at all.
Page 80 - All other officers whose election or appointment is not provided for by this Constitution, and all officers whose offices may hereafter be created by law, shall be elected by the people, or appointed, as the Legislature may direct Section 3.