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$97. Issue of bonds.- Bonds or other obligations of the city shall be signed by the mayor and the treasurer, and countersigned by the comptroller. They shall be made payable at such times, within twenty years after their respective issues, as the common council in such ordinance shall direct, and may be made payable in equal annual installments. Such bonds shall be issued in sums of one thousand dollars each, with interest payable semi-annually, at a rate not exceeding five per centum per annum. They shall be sold on sealed proposals or at public auction, upon notice published in the official newspaper, and in such other newspapers as the board of estimate and apportionment may determine, for at least three weeks prior to the time of such sale or the opening of such proposals. The board shall award the same to the highest bidders at not less than par and accrued interest. The bonds shall be consecutively numbered from one to the highest number issued, and the treasurer shall keep a record of the number of each bond or obligation, its date, amount, rate of interest, when and where payable, and the purchaser thereof, or the person to whom they are issued.
ASSESSMENT, LEVY AND COLLECTION OF TAXES.
Section 110. Board of assessors.
111. Powers and duties of assessors.
112. Description of premises.
113. Map or description to be prepared by city engineer
117. Registry of unoccupied premises.
118. Lighting and fire districts.
119. Levy and collection of taxes.
120. Delivery of ward tax lists and warrant.
121. Notice of receipt of tax lists; payment of taxes to treas
122. Notice to delinquents.
123. Collection by distress and sale.
124. Official bond of collector.
125. Failure of collector to return warrant.
126. Return of unpaid taxes on personal property to county
Section 127. Sale of real property for unpaid taxes.
129. Payment of bids; resale in case of failure.
§ 110. Board of assessors. The assessors of the said city shall be the board of assessors thereof. They may appoint, to hold office during their pleasure, such assistants or subordinates as may be authorized by the common council.
§ 111. Powers and duties of assessors. The board of assessors shall meet at the mayor's office, in the city hall in said city, at seven o'clock in the afternoon on the second Tuesday of January in each year, and elect one of their number chairman; and between the second Tuesday of January and the fifteenth day of July in each year they shall assess, in the manner prescribed by law, all property, real and personal, in said city, not exempt by law from taxation, and in making such assessments they shall provide and use a separate book for each ward; the assessors, after completing their assessment rolls, instead of posting notice thereof shall give such notice by publication thereof, for three weeks, in the official newspaper.
§ 112. Description of premises. In the assessment of any lands in the city, it is sufficient to state the name of one of the owners of such lands, if the owner or owners be residents of the city, or, if they be non-residents, and the ownership is unknown to the assessors, then the assessment may be designated unknown, the number of the lot and the block on which it is situated, if the same be subdivided into lots and blocks, or the number of the lot or farm lot if not so subdivided into blocks and lots, and designated upon the city map. last adopted by the common council, and also the street and number of any building thereon; but, if the land be vacant or the building thereon not numbered, then the name of the street on which it fronts and a brief description of the premises shall be given. In case no inhabited building be on the land and the residence of the owner бe unknown, such owner may be designated as unknown. No assessment hereafter made in said city shall be held to be invalid because the same may be made out, in terms, against owner or owners unknown, or the estate of a deceased person (naming such person), or the executor, administrator, heirs or devisees of a deceased person
(naming such person), or against a company or firm name, or against
§ 113. Map or description to be prepared by city engineer. The common council may, from time to time, direct the city engineer to prepare and furnish to the board of assessors, and file the same with the city clerk, for their use, a map or brief description of any real estate in the city, or to prepare a roll or rolls of any real estate in the city for the board of assessors, exclusive of valuation.
§ 114. Maps, et cetera, to be filed in office of assessors.- The common council may provide that the office of the board of assessors shall be the repository of such maps, records, documents, surveys and other matters as may facilitate the full and accurate description of the real estate in the city of Schenectady, and direct the manner of keeping them; and shall provide that the same shall be so kept as to show the names of the owners and claimants to each piece and parcel of land, so far as the same can be ascertained.
§ 115. Assessment of omitted real estate; reassessments.—If any taxable real estate has been omitted in any of the general tax rolls for any of the three preceding years, the board of assessors may insert, or cause to be inserted, in the roll for the current year, in addition to its share of the tax for such year, the proportion of the tax it should have borne in such preceding years, or either thereof, stating such additional taxes separately, and such additions shall be collected as part of the tax for the current year; and in case any taxes levied on any real estate in said city shall remain unpaid or uncollected for any year, said assessors are hereby empowered to reassess such real estate, and the same shall be collected as part of the tax of the current year, and in the same manner. But such taxes shall not be reassessed for a longer period than six years from the time they became due and payable.
§ 116. Correction of errors in assessment rolls.
Whenever there is a manifest error in copying any assessment rolls, or levying or extending any tax or assessment, the common council may, at any time within three months after the completion of said assessment
rolls, and upon ten days' written notice to the person interested, by a vote of two-thirds of all the members elected, correct, cancel, remit or add to the same, but shall have no power to alter any valuation made by the assessors.
§ 117. Registry of unoccupied premises. The owners of unoccupied lots or premises in the city may cause a true description of the same to be registered in a book kept by the city clerk for that purpose, with the name of the owner, if a resident of the city, and if not, with the name of any resident of the city as an agent for said property; and in the assessment of real estate for local or general taxation, all papers or notices required to be served on the owners or resident occupants of lots, shall be served on such owner or agent, with the same effect as if such lots were occupied.
§ 118. Lighting and fire districts. The common council may determine what parts of the city shall be subject to assessment and taxation for the purpose of raising money to pay the expenses of the lighting department and of the fire department, which shall be designated as the lighting and fire district. The common council may alter the bounds of the same, from time to time, as it shall deem proper. Such district shall not include any territory situated more than one thousand feet from some public lamp post, electric light, or fire hydrant.
§ 119. Levy and collection of taxes. The city clerk shall send to the clerk of the board of supervisors of the county of Schenectady, at the first meeting of such board after the adoption by the common council of the tax budget, a certified copy of such budget, and of the resolution of the common council adopting the same. The board of supervisors of the county of Schenectady shall cause the amount of such budget to be assessed, levied and collected with the other taxes to be collected in said city, according to law, and pay to the treasurer of said city, as provided in this act, which several amounts shall be expended and applied for the purposes for which the same were raised, assessed and collected; and the treasurer of said city shall keep separate accounts of the same. The city treasurer shall pay over to the county treasurer the state and county taxes collected in said city, at the time and in the manner that town collectors are required to do.
§ 120. Delivery of ward tax lists and warrant.- The supervisor of each ward in said city shall, on or before the fifteenth day of December in each year, deliver to the city treasurer the tax lists of his ward and the warrant of the board of supervisors for the collection
thereof, and the city treasurer shall indorse thereon the date of the receipt by him of said rolls.
§ 121. Notice of receipt of tax lists; payment of taxes to treasurer; fees. Upon receiving such tax lists, the city treasurer shall immediately cause notice of the receipt thereof by him to be published in the official newspaper. For thirty days after the publication of such notice, all taxes assessed in said city on such tax lists may be paid to the city treasurer, without any additional charge, percentage or fee. After the lapse of said thirty days, and for thirty days thereafter, the treasurer shall receive the taxes, and may charge and collect an additional sum of five per centum thereon. On all such taxes remaining unpaid after the said sixty days, in addition to said five per centum, he shall collect interest at the rate of twelve per centum per annum, to be computed from the time said tax lists were filed in the office of the city treasurer.
§ 122. Notice to delinquents.-If any tax shall remain unpaid after the expiration of said sixty days, the city treasurer shall give notice to the person, corporation or association against whom such tax is charged. Such notice shall be either written or printed, and shall be given to every person resident within the city against whom such tax is charged, specifying the amount and percentage of the tax, requiring the same to be paid to the city treasurer at his office within fifteen days from the service thereof. Such notice may be served personally or by leaving the same at the residence or place of business of the person, corporation or association, and for a person, not a resident of the city, a notice to him or to his registered agent, deposited in the post-office of the city of Schenectady, properly inclosed and directed to him at his place of residence, with the postage prepaid thereon, shall be sufficient. Such notice, so served, shall be deemed a full compliance with the statute requiring a collector of taxes to call at least once on the person taxed, or at his usual place of residence, and demand a payment of the taxes charged against him. Nothing in this section shall be deemed to require such notice to be given to unknown owners or non-residents of the city, whose residence or reputed place of residence is not known, and who have no registered agent residing in said city.
§ 123. Collection by distress and sale.-Upon the expiration of the said fifteen days, the city treasurer shall, without delay, issue his warrant under his hand and the seal of said city, to an elector of said city, who, when thus appointed, shall be a collector of taxes of said city, or to as many of them as he shall deem necessary, commanding