Bill S7030-2013

Relates to the process for the imposition and collection of real property taxes within the county of Onondaga

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.

Details

Actions

  • Sep 11, 2014: DELIVERED TO GOVERNOR
  • Jun 17, 2014: returned to senate
  • Jun 17, 2014: passed assembly
  • Jun 17, 2014: home rule request
  • Jun 17, 2014: home rule request
  • Jun 17, 2014: ordered to third reading rules cal.299
  • Jun 17, 2014: substituted for a9345
  • Jun 10, 2014: referred to real property taxation
  • Jun 10, 2014: DELIVERED TO ASSEMBLY
  • Jun 10, 2014: PASSED SENATE
  • Jun 10, 2014: HOME RULE REQUEST
  • Jun 3, 2014: ORDERED TO THIRD READING CAL.1122
  • Jun 3, 2014: REPORTED AND COMMITTED TO RULES
  • Apr 21, 2014: REFERRED TO LOCAL GOVERNMENT

Votes

VOTE: COMMITTEE VOTE: - Rules - Jun 3, 2014
Ayes (23): Skelos, Libous, Bonacic, Carlucci, Farley, Flanagan, Hannon, Larkin, LaValle, Marcellino, Maziarz, Nozzolio, Seward, Valesky, Little, Stewart-Cousins, Breslin, Dilan, Hassell-Thompson, Krueger, Montgomery, Parker, Perkins
Ayes W/R (1): Gianaris
Excused (1): Espaillat

Memo

BILL NUMBER:S7030

TITLE OF BILL: 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

PURPOSE:

This legislation amends New York law to allow the County of Onondaga to provide its statutorily required abstract of taxes to the City of Syracuse on December 20th instead of the current required date of the first week in November.

SUMMARY OF PROVISIONS:

Section 1: Amends Chapter 690 of the laws of 1937 as added to by Chapter 712 of the laws of 1977 to change (the first week of November) to December 20th.

Section 2: Amends Chapter 75 of the laws of 1906 as amended by Chapter 520 of the laws of 1921 and as renumbered by Chapter 304 of the laws of 1923 to change the date Onondaga County is required to provide the City of Syracuse with proper tax rolls and warrants from December 10th to December 20th. This section also makes gender neutral language corrections.

Section 3: Establishes the effective date,

JUSTIFICATION:

The City of Syracuse collects property taxes on behalf of Onondaga County. As part of this process the County is required by State law to provide the City an abstract of taxes by the first week of November of each year. The County currently completes its budget between October and November each year. The County wishes to move its budgeting forward to December in order to get a better estimate of sales tax receipts. This change in the law would allow the County to provide its required abstracts in December allowing the change in the budgeting schedule.

LEGISLATIVE HISTORY:

New bill.

FISCAL IMPACT:

None.

EFFECTIVE DATE:

Immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 7030 IN SENATE April 21, 2014 ___________
Introduced by Sen. DeFRANCISCO -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government 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: Section 1. Subdivision 2 of section 1 of 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, as added by chapter 712 of the laws of 1977, is amended to read as follows: 2. [During the first week of November] NOT LATER THAN THE TWENTIETH DAY OF DECEMBER of each year the county legislature shall furnish to the city commissioner of assessment and the Syracuse common council a certi- fied copy of a resolution, commonly known as city abstract, showing the estimated amount necessary to be levied for state and county taxes and the rate thereof. S 2. Section 4 of chapter 75 of the laws of 1906 relating to supple- menting the provisions of law relating to the department of assessment and taxation in the city of Syracuse, as amended by chapter 528 of the laws of 1921 and as renumbered by chapter 304 of the laws of 1923, is amended to read as follows: S 4. The board of supervisors of Onondaga county shall cause the taxes annually imposed for state and county purposes to be extended in the corrected tax and assessment rolls of each ward of the city of Syracuse by causing to be computed and set down in the last column thereof oppo- site the several sums set down as the valuation of real and personal
property, the respective sums in dollars and cents to be paid as taxes thereon, rejecting the fractions of a cent. They shall cause to be annexed to said rolls proper warrants signed by the majority of said supervisors directing and requiring the treasurer of the city of Syra- cuse to collect from the several persons named therein the several sums mentioned in the last column opposite their respective names and to pay over the same to the county treasurer at the times and in the manner provided by law. They shall cause said rolls with said warrants annexed thereto to be delivered to the treasurer of the city of Syracuse on or before the [tenth] TWENTIETH day of December in each and every year and it shall be the duty of said treasurer to receive all taxes paid thereon and pay over the same to the county treasurer as required by law. He OR SHE shall retain said tax rolls and annexed warrants in his OR HER office until the first Tuesday of May next succeeding the delivery of said rolls to him OR HER at which time he OR SHE shall return to the county treasurer of Onondaga county an account of all state and county taxes remaining unpaid in the manner and form required by law and pay over to the said county treasurer all moneys then remaining in his OR HER hands, received by him OR HER for said taxes. The treasurer of said city shall be entitled to retain for the use of said city one per centum on all state and county taxes received and collected by him OR HER, as his OR HER fees for collecting the same. Said fees shall be the property of the city. S 3. This act shall take effect immediately.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus