Page images
PDF
EPUB

dent. In case the board of public works shall at any time determine that the amount so placed to the credit of the board of public works is more than will be necessary to defray the expenses of said board of public works for such current year, the said village treasurer shall by direction of said board of public works transfer the excess thereof from the street fund to any other fund of said village. In a village having a board of public works all moneys required for exercising its powers and duties shall be payable exclusively from the street fund.

§ 2. This act shall take effect immediately.

CHAPTER 305

more

AN ACT to amend the village law, in relation to correction of errors in

assessment-rolls by the board of trustees of certain villages. Became a law April 1, 1925, with the approval of the Governor. Passed,

three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section one hundred and nine-a of chapter sixty-L, 1909,

ch. 64, four of the laws of nineteen hundred and nine, entitled “An act § 109a relating to villages, constituting chapter sixty-four of the consoli- amended. dated laws, as added by chapter five hundred and nine of the laws of nineteen hundred and twenty-two, is hereby amended to read as follows:

§ 109-a. Correction of errors in assessment-rolls by village boards in certain villages. If it shall be made to appear to the village board of any village in a county having a population of

than one hundred and twenty-five thousand' according to the last federal or state census or enumeration, adjoining a city of the first class having a population of one million and upwards, upon the verified petition of a majority of the assessors of said village, or in any such village having no separate board of assessors, of any five taxpayers of such village ;?

1. That any taxable property therein has by mistake been placed on the assessment-roll thereof for the current year, at a value different from what the assessors intended for such property, such board may cause the same to be corrected and if the value is increased to cause to be inserted thereon the additional amount of tax or assessment due therefrom and if the value is decreased to cause to be credited thereon so much of the tax or assessment as is represented by the amount of decrease.

2. That any taxable property therein has been omitted from any assessment-roll for the preceding year, such board shall cause the same to be inserted on the roll for the current year at a valuation to be fixed by the assessors in their petition, which shall be the

2

1 Formerly “three hundred thousand.” 2 Words «

or in any such village having no separate board of assessors, of any five taxpayers of such village,” new.

>

[ocr errors]
[ocr errors]

value for the year omitted and shall also cause to be inserted thereon in addition to the amount of tax or assessment for the current year in a separate column properly designated, the amount of tax or assessment which such property should have borne for the year when such property was omitted, which shall be at the rate per centum of the omitted year.

3. That any taxable property therein has been omitted from the assessment-roll for the current year, such board shall cause the same to be placed thereon at a value to be fixed by the assessors in their petition and shall cause the amount of tax or assessment to be placed thereon which shall be at the rate per centum of the current year.

. 4. That any taxable property therein has been assessed erroneously or illegally on the assessment-roll for the current year, such board shall cause such value of assessment and the tax or assessment thereon to be cancelled.

5. That any taxable property therein has been assessed in any assessment-roll thereof including the current roll with property of another, or another person, or persons, have become owners of a part or parts of such property since the making of such roll, such board may cause the assessed valuation and the amount of tax or assessment thereon to be apportioned accordingly.

6. That any taxable property therein was indefinitely assessed, or for good and sufficient reasons the tax or assessment on the same was not paid, such board may waive the penalties, charges, costs and interest thereon.

A copy of the petition under the first, second or third subdivision of this section, with a notice of the presentation thereof to the village board shall be served in such manner as the village board may direct or approve on the person or corporation alleged to be liable to taxation and the village board shall take no action on such petition unless proof of the manner of service of such petition and notice be made to them by affidavit. The village board shall give to the person alleged to be liable to taxation for such property an opportunity to be heard and on such hearing and review, the village board shall have all the powers that the assessors have in reviewing and correcting the assessment-roll. If under the fourth subdivision of this section any tax or assessment shall be erroneous, such village board shall cause the same to be reassessed in a proper manner. If under the first subdivision of this section the value of the assessment is decreased such board shall cause so much of the tax not due to be refunded if same has been paid. If under the fourth subdivision of this section any tas or assessment is illegal or erroneous, such board shall cause the same to be refunded or adjusted if same has been paid. If under the fifth subdivision of this section any tax or assessment is appropriated, the collector of taxes or the village treasurer, whichever shall be entitled thereto, shall receive the same separately when so apportioned. If under the sixth subdivision of this section any penalty, charge, cost or interest on any tax or assessment is waived, the collector of taxes or the village treasurer whichever shall be

entitled thereto shall receive the amount of tax or assessment without such when a certified copy of the resolution waiving the same is filed with him. If under the fourth subdivision of this section any tax or assessment shall be illegal or under the first subdivision of this section any tax or assessment shall be decreased, or in the case of a reassessment of an erroneous tax or assessment, the amount of tax or assessment finally due is less than the amount of tax or assessment as shown on the roll, before such tax or assessment was found to be erroneous, the amount thereof, or the amount of difference of such tax or assessment as the case may be, shall be included in the next levy of taxes made for such village. Any omitted taxable real property added to the rolls, as herein provided, or any reassessment of any tax or assessment as herein provided, or any correction of an error as herein provided, by which the tax is made greater than was the original assessment shall not be a lien on the real property for such additional amount as against purchasers or mortgagees in good faith.

§ 2. This act shall take effect immediately.

ch. 64, $ 89,

[ocr errors]

CHAPTER 306
AN ACT to amend the village law, in relation to apportioning and paying the

expense of establishing and extending lighting districts.
Became a law April 1, 1925, with the approval of the Governor. Passed,

three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivision twenty-nine of section eighty-nine of L. 1909, chapter sixty-four of the laws of nineteen hundred and nine, entitled “An act relating to villages, constituting chapter sixty-four subd. 29 of the consolidated laws," as added by chapter four hundred and fourteen of the laws of nineteen hundred and seventeen, is hereby amended to read as follows:

29. Lighting districts. Shall have the power, upon application by a petition in writing of a majority of the resident owners of taxable real property within the boundaries of a proposed lamp or lighting district as the same appear upon the last preceding completed assessment roll, to establish such special lighting district or districts for the proposed system of street lighting and from time to time alter or extend the same with full power to order such construction and installation and to enter into a contract for lighting in such district or districts so established or extended as said board may deem proper or expedient. Such petition shall contain a map of such district and a description of the same, and said district or districts or any extension thereof shall become established by the filing by the board of trustees of a certificate in the office of the village clerk describing the bounds of such district or districts or any extension of the same. The amount of any contract that may be entered into for such special lighting district, pursu

ant to the provisions of this subdivision, when established upon the petition of the property owners, 'may be apportioned by the board of trustees between the owners within such district and the village at large; but in no event shall said owners be charged more than the per centum specified in the application, and said expense may be raised in an entire amount or in smaller amounts from time to time, as the board of trustees may determine. If any portion of such expense is to be borne by the village, bonds or certificates of indebtedness may be issued. If such expense or any part thereof is to be assessed upon adjoining land, the board of trustees may apportion it upon the lands and assess the same as a whole or by installments. Notice of an assessment based upon such apportionment shall be given to the land owners, who may pay the amounts assessed within ten days after such notice. At the expiration of that time bonds or certificates of indebtedness may be issued for the aggregate amount of such assessment then remaining unpaid. Taxes for the amount of such bonds or certificates issued on account of default in the payment of the amount apportioned upon the adjoining land shall be levied and collected in the manner prescribed by this chapter in case of unpaid assessments for the construction of sewers. No village election shall be required for the issuance of certificates of indebtedness or bonds by the board of trustees as provided in this section. Several streets or portions of streets may be included in one and the same petition hereunder, so long as the owners of two-thirds or more of the frontage on each such street or portion of street join in signing such petition.

§ 2. This act shall take effect immediately.

CHAPTER 307

L. 1909,
ch. 64,
$ 91,
subd. 1
amended.

AN ACT to amend the village law, in relation to licensing certain occupations.
Became a law April 1, 1925, with the approval of the Governor. Passed,

three-fifths being present.
The People of the State of New York, represented in Senate and Assembly,
do enact as follows:

Section 1. Subdivision one of section ninety-one of chapter sixty-four of the laws of nineteen hundred and nine, entitled An act relating to villages, constituting chapter sixty-four of the consolidated laws," as amended by chapter two hundred and six of the laws of nineteen hundred and twenty-two, is hereby amended to read as follows:

1. The running of public carriages, cabs, hacks, carts, drays, express wagons, automobiles or other vehicles for the transportation of persons or property over or upon the streets of a village for hire, soliciting either on private property or on the public 1 Remainder of subd. 29 materially amended. Subsequently amended by L. 1927, ch. 380.

[ocr errors]

3

highway, or running therefor, or for hotels, boats, lodging houses or garages, auctioneering, hawking and peddling 'except the peddling of meats, fish, fruit and farm produce.

§ 2. This act shall take effect immediately.

I

CHAPTER 308

§ 14

AN ACT to amend chapter one hundred and five of the laws of nineteen

hundred and sixteen, entitled “An act to provide for the assessment of
property and the collection of taxes and assessments in the several towns of
Westchester county and in the special tax and school districts in such
towns, also providing for the sale and transfer of tax liens for such unpaid
taxes and assessments and for the foreclosure of such transfers of tax liens,"
in relation to the certification and extension of special district taxes and

assessments.
Became a law April 1, 1925, with the approval of the or. Passed,

three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Section fourteen of chapter one hundred and five of L. 1916, the laws of nineteen hundred and sixteen, entitled

‘An act to ch. 105, provide for the assessment of property and the collection of taxes amended, and assessments in the several towns of Westchester county, and in the special tax and school districts in such towns, also providing for the sale and transfer of tax liens for such unpaid taxes and assessments, and for the foreclosure of such transfers of tax liens” is hereby amended to read as follows:

§ 14. Certification of taxes. After the lawful authorities in each tax district shall have fixed the amount of taxes to be raised for such district, the proper authorities of such district shall certify to the supervisor of such town the amount of such tax, and it shall be the duty of the supervisor of such town, except for sewer district taxes, to cause the same to be levied by the board of supervisors against the property or persons within such tax district as shown on the assessment rolls, and notwithstanding any provision of law to the contrary to extend or cause to be extended the amount of tax against each particular person and property in each tax district, extending state, county, town and special district tax and assessments unless previously extended, in one of the two

[ocr errors]

3 Words “either on private property or on the public highway,” new.

4 The draftsman of this act apparently overlooked the amendment of L. 1924, ch. 380, by which the remainder of subd. 1 was made to read: "includ. ing the peddling of meats and fish but not including fruit and farm produce, provided, however, that no such ordinance shall prohibit hawking or peddling by an honorably discharged soldier, sailor or marine who is crippled as a result of injuries received while in the naval or military service of the United States, and the holder of a license granted pursuant to section thirty-two of the general business law."

1 Words except for sewer district taxes, to cause the same to be levied by the board of supervisors against the property or persons within such tax district as shown on the assessment rolls, and notwithstanding any provision of law to the contrary,” new.

« PreviousContinue »