Chapter 115

TAXATION

[HISTORY: Adopted by the Board of Trustees as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

Assessment — See Ch. 8.

ARTICLE I

Senior Citizens Exemption

[Adopted 10-7-1974 by L.L. No. 1-1974]

§ 115-1. Grant of exemption.

Real property owned by 1 or more persons, each of whom is 65 years of age or over, or real properly owned by husband and wife, 1 of whom is 65 years of age or over, shall be exempt from taxation to the extent of 50% of the assessed valuation thereof.

§ 115-2. Exceptions.

No exemption shall be granted:

A. If the income of the owner or the combined income of the owners of the property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $21,500. Income tax year shall mean the 12-month period for which the owner or owners filed a federal personal income tax return, or if no such return is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed said sum. Such income shall include social security and retirement benefits, interest dividends, net rental income, salary or earnings, and net income from self-employment, but shall not include gifts or inheritances. [Amended 7-11-1977 by L.L. No. 5-1977; 5-4-2004 by L.L. No. 1-2004]

B. Unless the title of the property shall have been vested in the owner or 1 of the owners the property for at least 12 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a husband or wife in whose name title of the property shall have been vested at the time of death and then becomes vested solely in the survivor by virtue of devise by or descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor and such ownership shall be deemed continuous for the purposes of computing such period of 12 consecutive months; provided, further, that in the event of a transfer by either a husband or wife to the other spouse of all or part of the title to the property the time of ownership of the property by the transferor spouse shall be deemed also a time of ownership by the transferee spouse and such ownership shall be deemed continuous for the purpose of computing such period of 12 consecutive months and, provided, further, that where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale and, further, provided that where a residence is sold and replaced with another within 1 year and is in the same assessment unit the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this section. [Amended 5-3-2004 by L.L. No. 1-2004]

C. Unless the property is used exclusively for residential purposes.

D. Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property.

§ 115-3. Application; filing; contents.

Application for such exemption must be made by the owner, or all of the owners of the property, on forms to be furnished by the assessing authority and shall furnish the information and be executed in the manner required or prescribed in such forms, and shall be filed with the Village Clerk on or before the appropriate taxable status date.

§ 115-4. Notification; mailing of application.

At least 60 days prior to the appropriate taxable status date, the assessing authority shall mail to each person who was granted exemption pursuant to this section on the latest completed assessment roll an application form and a notice that such application must be filed on or before taxable status date and be approved in order for the exemption to be granted. Failure to mail any such application form and notice or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.

§ 115-5. False statements; fine.

Any conviction of having made any willful false statement in the application for such exemption shall be punishable by a fine of not more than $100 and shall disqualify the applicant or applicants from further exemption for a period of 5 years.

§ 115-6. When effective; applicability.

This article shall become effective upon the date of its filing in the Office of the Secretary of State of the State of New York, provided that such filing shall be made 5 days subsequent to the final adoption of said article. This article shall apply to assessment rolls prepared on the basis of taxable status occurring on and after June 1, 1975.

ARTICLE II

Utility Tax

[Adopted 4-7-1976 by L.L. No. 1-1976]

§ 115-7. Imposition of tax.

Pursuant to the authority granted by New York State Village Law § 5-530, from on and after February 1, 1968, there is hereby imposed:

A. A tax equal to 1% of the gross income of every utility doing business in the Village which is subject to the supervision of the New York State Department of Public Service and which has an annual gross income in excess of $500 except motor carriers or brokers subject to such supervision under New York State Transportation Law § 240 et seq.

B. A tax equal to 1% of the gross operating income of every other utility doing business in the Village which has an annual gross operating income in excess of $500.

§ 115-8. Definitions. [Amended 5-3-2004 by L.L. No. 1-2004]

The terms used in this article shall be defined as provided in New York State Tax Law § 186-a and New York State Village Law § 5-530.

§ 115-9. Applicability.

This article and the tax imposed thereby shall:

A. Apply only within the territorial limits of the Village.

B. Not apply and the tax shall not be imposed on any transaction originating or consummated outside of the territorial limits of the Village notwithstanding that some act be necessarily performed with respect to such transaction within such limits.

C. Be in addition to any and all other taxes.

D. Apply to all subject income received on and after February 1, 1968.

§ 115-10. Disposition of revenues.

All revenues resulting from the imposition of the tax imposed by this article shall be paid into the treasury of the Village and shall be credited to and deposited in the general fund of the Village.

§ 115-11. Collection and enforcement; rules and regulations.

The Village Treasurer shall be the chief enforcement officer of this article and shall make and be responsible for all collections hereunder. He shall also have the power and authority to make any rules or regulations or directives, not inconsistent with law, which, in his discretion, are reasonably necessary to facilitate the administration of this article and the collection of the taxes imposed hereby. Copies of all such rules and regulations and directives, as may from time to time be promulgated, shall be sent by registered mail to all utilities subject to this article which register as such with the Village Treasurer. All such rules, regulations and directives shall be deemed a portion of this article.

§ 115-12. Records.

Every utility subject to tax under this article shall keep such records of its business and in such form as the Village Treasurer may require, and such records shall be preserved for a period of 3 years unless the Village Treasurer directs otherwise.

§ 115-13. Returns; filing, contents.

A. Time of filing. Every utility subject to a tax hereunder shall file on or before December 25 and June 25 a return for the 6 calendar months preceding each return date, including any period for which tax imposed hereby or any amendment hereof is effective. However, any utility whose average gross income or gross operating income for the aforesaid 6-month period is less than $3,000 may file a return annually on June 25 for the 12 calendar months preceding each return date, including any period for which the tax imposed hereby or any amendment hereof is effective. Any utility whether subject to tax under this article or not may be required by the Village Treasurer to file an annual return.

B. Contents. Returns shall be filed with the Village Treasurer on a form to be furnished by him for such purpose and shall show thereon the gross income or gross operating income for the period covered by the return and such other information, data or matter as the Village Treasurer may require to be included therein. Every return shall have annexed thereto a certification by the head of the utility making the same or of the owner or of a copartner thereof, or of a principal corporate officer to the effect that the statements contained therein are true.

§ 115-14. Payment.

At the time of filing a return as required by this article, each utility shall pay to the Village Treasurer the tax imposed hereby for the period covered by such return. Such tax shall be due and payable at the time of the filing of the return or if a return is not filed when due, on the last day on which the return is required to be filed.

§ 115-15. Penalties and interest.

Any utility failing to file a return or a corrected return, or to pay any tax or any portion thereof within the time required by this article, shall be subject to a penalty of 5% of the amount of tax due, plus 1% of such tax for each month of delay or fraction thereof, excepting the first month, after such return was required to be filed or such tax became due; but the Village Treasurer, if satisfied that the delay was excusable, may remit all or any portion of such penalty.

§ 115-16. Tax as operating cost.

The tax imposed by this article shall be charged against and be paid by the utility and shall not be added as a separate item to bills rendered by the utility to customers or others but shall constitute a part of the operating costs of such utility.

§ 115-17. Failure to file or incorrect returns.

In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the Village Treasurer, he may require at any time a further or supplemental return, which shall contain any data that may be specified by him, and, if a corrected or sufficient return is not filed within 20 days after the same is required by notice from him or if no return is made for any period, the Village Treasurer shall determine the amount due from such information as he is able to obtain and, if necessary, may estimate the tax on the basis of external indices or otherwise. He shall give notification of such determination to the utility liable for such tax. Such determination shall finally and irrevocably fix such tax, unless the utility against which it is assessed shall, within 1 year after the giving of notice of such determination, apply to him for a hearing or unless the Village Treasurer, of his own motion, shall reduce the same. After such hearing he shall give notice of his decision to the utility liable for such tax.

§ 115-18. Review of final determination.

Any final determination of the amount of any tax payable hereunder shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under New York State Civil Practice Law and Rules Article 78 if the proceeding is commenced within 90 days after the giving of notice of such final determination; provided, however, that any such proceeding shall not be instituted unless the amount of any tax sought to be reviewed, with such interest and penalties thereon as may be provided for by local law, ordinance or resolution, shall be first deposited and an undertaking filed, in such amount and with such sureties as a Justice of the Supreme Court shall approve to the effect that if such proceeding be dismissed or the tax confirmed the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding.

§ 115-19. Notice.

Any notice authorized or required under the provisions of this article may be given by mailing the same to the utility for which it is intended, in a postpaid envelope, addressed to such utility at the address given by it in the last return filed by it under this article, or if no return has been filed, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the utility to which addressed. Any period of time, which is determined according to the provisions of this section by the giving of notice, shall commence to run from the date of mailing of such notice.

§ 115-20. Refunds.

If, within 1 year from the giving of notice of any determination or assessment of any tax or penalty, the person liable for the tax shall make application for a refund thereof and the Village Treasurer or the court shall determine that such tax or penalty or any portion thereof was erroneously or illegally collected, the Village Treasurer shall refund the amount so determined. For like cause and within the same period, a refund may be so made on the initiative of the Village Treasurer. However, no refund shall be made of a tax or penalty paid pursuant to a determination of the Village Treasurer as hereinbefore provided unless the Village Treasurer, after a hearing as hereinbefore provided, or of his own motion, shall have reduced the tax or penalty or it shall have been established in a proceeding in the manner provided in the New York State Civil Practice Law and Rules that such determination was erroneous or illegal. An application for a refund, made as hereinbefore provided, shall be deemed an application for the revision of any tax or penalty complained of and the Village Treasurer may receive additional evidence with respect thereto. After making his determination the Village Treasurer shall give notice thereof to the person interested, and he shall be entitled to commence a proceeding to review such determination, in accordance with the provisions of the following section hereof.

§ 115-21. Review of proceedings for refunds.

Where any tax imposed hereunder shall have been erroneously, illegally or unconstitutionally collected and application for the refund thereof duly made to the Village Treasurer, and he shall have made a determination denying such refund, such determination shall be reviewable by a proceeding under New York State Civil Practice Law and Rules Article 78; provided, however, that such proceeding is instituted within 90 days after the giving of the notice of such denial, that a final determination of tax due was not previously made and that an undertaking is filed with the Village Treasurer in such amount and with such sureties as a Justice of the Supreme Court shall approve to the effect that if such proceeding be dismissed or the tax confirmed, the petitioner will pay all costs and charges which may accrue in the prosecution of such proceeding.

§ 115-22. Limitation of additional tax.

Except in the case of a willfully false or fraudulent return with the intent to evade the tax, no assessment or additional tax shall be made with respect to taxes imposed under this article, after the expiration of more than 3 years from the date of filing of a return; provided, however, that where no return has been filed as required hereby, the tax may be assessed at any time.

§ 115-23. Powers of Village Treasurer.

In addition to any other powers herein given the Village Treasurer and in order to further insure payment of the tax imposed hereby, he shall have the power to:

A. Prescribe the form of all reports and returns required to be made hereunder.

B. Take testimony and proofs, under oath, with reference to any matter hereby entrusted to him.

C. Subpoena and require the attendance of witnesses and the production of books, papers, records and documents.

§ 115-24. Enforcement.

Whenever any person shall fail to pay any tax or penalty imposed by this article, the Village Attorney shall, upon the request of the Village Treasurer, bring an action to enforce payment of the same. The proceeds of any judgment obtained in any such action shall be paid to the Village Treasurer. Each such tax and penalty shall be a lien upon the property of the person liable to pay the same, in the same manner and to the same extent that the tax and penalty imposed by New York State Tax Law § 186 is made a lien.