senate Bill S7030

Signed by Governor

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

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 21 / Apr / 2014
    • REFERRED TO LOCAL GOVERNMENT
  • 03 / Jun / 2014
    • REPORTED AND COMMITTED TO RULES
  • 03 / Jun / 2014
    • ORDERED TO THIRD READING CAL.1122
  • 10 / Jun / 2014
    • HOME RULE REQUEST
  • 10 / Jun / 2014
    • PASSED SENATE
  • 10 / Jun / 2014
    • DELIVERED TO ASSEMBLY
  • 10 / Jun / 2014
    • REFERRED TO REAL PROPERTY TAXATION
  • 17 / Jun / 2014
    • SUBSTITUTED FOR A9345
  • 17 / Jun / 2014
    • ORDERED TO THIRD READING RULES CAL.299
  • 17 / Jun / 2014
    • HOME RULE REQUEST
  • 17 / Jun / 2014
    • HOME RULE REQUEST
  • 17 / Jun / 2014
    • PASSED ASSEMBLY
  • 17 / Jun / 2014
    • RETURNED TO SENATE
  • 11 / Sep / 2014
    • DELIVERED TO GOVERNOR
  • 23 / Sep / 2014
    • SIGNED CHAP.390

Summary

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.

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Bill Details

See Assembly Version of this Bill:
A9345
Versions:
S7030
Legislative Cycle:
2013-2014
Law Section:
Onondaga County
Laws Affected:
Amd §1, Chap 690 of 1937; amd §4, Chap 75 of 1906

Sponsor 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.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7030

                            I N  S E N A T E

                             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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14540-01-4

S. 7030                             2

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.

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