Chapter 129
TAXATION
ARTICLE I
Utility Tax
§ 129-1. Levy of tax.
§ 129-2. Definitions.
§ 129-3. Records of utility.
§ 129-4. Filing of return by utility.
§ 129-5. Payment of tax.
§ 129-6. Sufficiency of return.
§ 129-7. Notice.
§ 129-8. Failure to file.
§ 129-9. Refund.
§ 129-10. Tax not to be added to
bill.
§ 129-11. Failure to pay tax.
§ 129-12. Rules and regulations
of Treasurer.
§ 129-13. Disclosure by
Treasurer.
§ 129-14. Disposition of taxes
and penalties.
ARTICLE II
Senior Citizens Tax Exemption
§ 129-15. Title.
§ 129-16. Purpose.
§ 129-17. Schedule of partial
exemption.
§ 129-18. Application for
exemption.
§ 129-19. False statement.
§ 129-20. Effective date.
ARTICLE III
Alternative Veterans Tax Exemption
§ 129-21. Title.
§ 129-22. Purpose and Intent.
§ 129-23. Increased Maximum
Exemption Amounts.
§ 129-24. Application for
exemption.
§ 129-25. Effective date.
[HISTORY: Adopted by the Board of Trustees of the
ARTICLE I
Utility Tax
[Adopted
4-7-1975 as L.L. No. 2-1975]
§129-1. Levy of tax.[1]
Pursuant to the authority granted by § 5-530
of the Village Law of the State of New York, a tax equal to one per centum (1%)
of its gross income from and after the first day of June 1975 is hereby imposed
upon every utility doing business in the Village of Lansing, New York, which is
subject to the supervision of the State Department of Public Service, which has
a gross income for twelve (12) months ending May 31 in excess of five hundred
dollars ($500.), except motor carriers or brokers subject to such supervision
under § 240 et seq. of the Transportation Law, and a tax equal to one per
centum (1%) of its gross operating income from and after the first day of June
1975 is hereby imposed upon every other utility doing business in the Village
of Lansing, New York, which has a gross operating income for the twelve (12)
months ending May 31 in excess of five hundred dollars ($500.), which taxes
shall have application only within the territorial limits of the Village of
Lansing, New York, and shall be in addition to any and all other taxes and fees
imposed by any other provision of law. Such taxes shall not be imposed on any
transaction originating or consummated outside of the territorial limits of the
Village of Lansing, New York, notwithstanding that some act be necessarily
performed with respect to such transaction within such limits.
§ 129-2. Definitions.[2]
As used in this Article, the definitions set
forth in § 186-a of the Tax Law of the State of
§ 129-3. Records of utility.
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, or as the Village Board may require, and such records
shall be preserved for a period of three (3) years, except that the Village
Treasurer or the Village Board may consent to their destruction within that
period or may require that they be kept longer.
§ 129-4. Filing of return by utility [3]
Every utility subject to tax hereunder shall
file, on or before March 15 of every year, a return for the year ended on the
preceding December 31, each of which returns shall state the gross income or
gross operating income for the period covered by each such return. Returns shall
be filed with the Village Treasurer on a form to be furnished by the Treasurer
for such purpose and shall contain such other data, information or matter as
the Treasurer may require to be included therein. Notwithstanding the foregoing
provisions of this section, the Village Treasurer may require any utility to
file an annual return, which shall contain any data specified by the Treasurer,
regardless of whether the utility is subject to tax under this section. 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
officer of the corporation if such business be conducted by a corporation, to
the effect that the statements contained therein are true.
§ 129-5. Payment of tax.
At the time of filing a return as required by
this Article, each utility shall pay to the Village of Lansing the tax imposed
by this Article for the period covered by such return. Such tax shall be due
and payable at the time of filing the return, or, if a return is not filed when
due, on the last day on which the return is required to be filed.
§ 129-6. Sufficiency of return.
A. In
case any return filed pursuant to this Article shall be insufficient or
unsatisfactory to the Village Treasurer, and if a corrected or sufficient
return is not filed within twenty (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 of tax 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 notice of such determination to the person
liable for such tax. Such determination shall finally and irrevocably fix such
tax, unless the person against whom it is assessed shall, within thirty (30)
days after the giving of notice of such determination, apply to the Village
Treasurer for a hearing or unless the Village Treasurer of his own motion shall
reduce the same. After such hearing, the Village Treasurer shall give notice of
his decision to the person liable for the tax. Such decision may be reviewed by
a proceeding under Article 78 of the Civil Practice Law and Rules of the State
of
B. Except
in the case of willfully false or fraudulent return with intent to evade the
tax, no assessment of additional tax shall be made after the expiration of more
than three (3) years from the date of the filing of a return; provided,
however, that where no return has been filed as required by this Article the
tax may be assessed at any time.
§ 129-7. Notice.
Any notice authorized or required under the
provisions of this Article may be given by mailing the same to the persons for
whom it is intended, in a postpaid envelope, addressed to such person at the
address given by him in the last return filed by him 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 person to whom addressed. Any period of time which is determined
according to the provisions of this Article by the giving of notice shall
commence to run from the date of mailing of such notice.
§ 129-8. Failure to file.
Any person failing to file a return or
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 five per centum (5%)
of the amount of tax due, plus one per centum (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, for
cause shown, may extend the time for filing any return, and if satisfied that
the delay was excusable, may remit all or any portion of the penalty fixed by
the foregoing provisions of this section.
§ 129-9. Refund.
If, within one (1) year from the payment of
any tax or penalty, the payer thereof 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 if it shall have been established in a proceeding under Article
78 of the Civil Practice Law and Rules of the State of New York that such
determination was erroneous or illegal. All refunds shall be made out of moneys
collected under this Article. 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
an order to review such determination under said Article 78 of the Civil
Practice Law and Rules of the State of
§ 129-10. Tax not to be added to bill.
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.
§ 129-11. Failure to pay tax.
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 Board, 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 § 186-a of the Tax Law is made a lien.
§ 129-12. Rules and regulations of Treasurer.
In the administration of this Article the
Village Treasurer shall have power to make such reasonable rules and
regulations, not inconsistent with law, as may be necessary for the exercise of
his powers and the performance of his duties, and to prescribe the form of
blanks, reports and other records relating to the administration and
enforcement of the tax, to take testimony and proofs, under oath, with
reference to any matter within the line of his official duty under this Article
and to subpoena and require the attendance of witnesses and the production of
books, papers and documents.
§ 129-13. Disclosure by Treasurer.
A. Except
in accordance with proper judicial order or as otherwise provided by law, it
shall be unlawful for the Village Treasurer, or any agent, clerk or employee of
the Village of Lansing, New York, to divulge or make known in any manner the
amount of income or any particulars set forth or disclosed in any return under
this Article. The officer charged with the custody of such returns shall not be
required to produce any of them or evidence of anything contained in them in
any action or proceeding in any court, except on behalf of the Village of
Lansing, New York, in an action or proceeding under the provisions of this
Article, or on behalf of the State Tax Commission in an action or proceeding
under the provisions of the Tax Law of the State of New York or in any other
action or proceeding involving the collection of a tax due under this Article
or the Tax Law to which the Village of Lansing or any of its officials or the
State or the Commissioner of Taxation and Finance is a party or a claimant, or
on behalf of any party to any action or proceeding under the provisions of this
Article when the returns or facts shown thereby are directly involved in such
action or proceeding, in any of which events the court may require the
production of, and may admit in evidence, so much of said returns or of the
facts shown thereby as are pertinent to the action or proceeding, and no more.
Nothing herein shall be construed to prohibit the delivery to a person, or his
duly authorized representative, of a copy of any return filed by him, nor to
prohibit the publication of statistics so classified as to prevent the
identification of particular returns and the items thereof, or the publication
of delinquent lists showing the names of persons who have failed to pay their
taxes at the time and in the manner provided for by this Article together with
any relevant information which in the opinion of the Village Treasurer may
assist in the collection of such delinquent taxes; or the inspection by the
Village Attorney or other legal representative of the Village of Lansing, New
York, of the return of any person who shall bring action to set aside or review
the tax based thereon, or against whom an action or proceeding under this
Article has been recommended by the Village Treasurer or the Village Attorney
or the Commissioner of Taxation and Finance or the Attorney General or has been
instituted; or the inspection of the reports of any corporation by the
comptroller or duly designated officer or employee of the State Department of
Audit and Control, for purposes of the audit of a refund of any tax paid by
such corporation under this Article; or the disclosing to a State agency,
pursuant to § 171-f of the Tax Law of the State of New York of the name and
taxpayer identification number of any taxpayer whose overpayment is certified
to the comptroller to be credited against a past due legally enforceable debt
owed to such State agency and the amount of the overpayment and interest
thereon certified to the comptroller, to be credited against a past due legally
enforceable debt; provided, further, that nothing herein shall be construed to
prohibit the disclosure of the names of corporations subject to tax under §§
182, 182-a or 182-b[4]
of the Tax Law of the State of New York, or to any two (2) or all of such
taxes, for purposes of assisting corporations subject to such tax or taxes in
determining whether a gross receipt or a gross receipt from sales of petroleum
is an excludable gross receipt or excludable gross receipt from sales of
petroleum because it is derived from a sale for resale.[5]
B. Any
offense against the foregoing secrecy provisions shall be punishable by a fine
not exceeding one thousand dollars ($1,000.) or by imprisonment not exceeding
one (1) year, or both, and if the offender be an officer, agent, clerk or
employee of the Village of Lansing, New York, he shall be dismissed from office
and shall be incapable of holding any office or employment for the Village of
Lansing, New York, for a period of five (5) years thereafter.
C. Notwithstanding
any provisions of this Article the Village Treasurer may exchange with the
chief fiscal officer of any city or any other village in the State of New York
information contained in returns filed under this Article, provided that such
city or other village grants similar privileges to the Village of Lansing, New
York, and provided that such information is to be used for tax purposes only,
and the Village Treasurer shall, upon request, furnish the State Tax Commission
with any information contained in such returns.
§ 129-14. Disposition of taxes and penalties.
All taxes and penalties received by the
Village Treasurer under this Article shall be paid into the treasury of the
Village of Lansing, New York, and shall be credited to and deposited in the
general fund of the Village.
ARTICLE II
Senior
Citizens Tax Exemption
[Adopted
3-6-1990 as L.L. No. 3-1990]
§ 129-15. Title.
This Article shall be known as the "
§ 129-16. Purpose.
It is the purpose of this Article to
implement in the Village of Lansing the terms and provisions of §§ 467 of the
Real Property Tax Law of the State of New York as amended through Chapters 287,
395 and 588 of the Laws of 1989, and to thereby provide a graduated maximum
income exemption eligibility level for the granting of partial exemption from
real property taxation to certain persons sixty-five (65) years of age or over.
§ 129-17. Schedule of partial exemption.(Amended
12-4-1990 by L.L. No. 13-1990;
12-4-1990 by L.L. No. 14-1990; 3-20-2000 by L.L. No. 4-2000)
A. Pursuant
to the provisions of § 467 of the Real Property Tax Law of the State of New
York, real property located in the Village of Lansing owned by one (1) or more
persons, each of whom is sixty-five (65) years of age or over, or real property
owned by husband and wife one (1) of whom is sixty-five (65) years of age or
over shall be partially exempt from taxation by said Village for the applicable
taxes specified in said § 467 based upon the income of the owner or combined
incomes of the owners. A person otherwise qualifying for such exemption shall
not be denied the exemption if such person becomes sixty-five (65) years of age
after the appropriate tax status date and before December 31 of the same year.
Such partial exemption shall be to the extent set forth in the schedule
following:
|
Annual Income of Owner or Combined Annual Income of Owners |
Percentage Assessed
Valuation Exempt From Taxation |
|
Up to $19,500.00 |
50% |
|
More than $19,500.00 but
less than $20,500.00 |
45% |
|
$20,500.00 or more, but
less than $21,500.00 |
40% |
|
$21,500.00 or more, but
less than $22,500.00 |
35% |
|
$22,500.00 or more, but
less than $23,400.00 |
30% |
|
$23,400.00 or more, but
less than $24,300.00 |
25% |
|
$24,300.00 or more, but
less than $25,200.00 |
20% |
|
$25,200.00 or more, but less
than $26,100.00 |
15% |
|
$26,100.00 or more, but
less than $27,000.00 |
10% |
|
$27,000.00 or more, but
less than $27,900.00 |
5% |
B.
The partial exemption provided by this Article shall, however, be
limited to such property and persons as meet the conditions, exclusions and
limitations as set forth in § 467 of the Real Property Tax Law of the State of
New York. This Article shall be administered in accordance with said section of
the Real Property Tax Law, as now adopted and as it may be amended from time to
time, and the provisions of said section shall be applicable to the
effectuation of the exemption provided for in this Article.
C. Upon
the effective date of any amendments to subsections (1), (2) and/or (3) of
Section 467 of the New York State Real Property Tax Law, which amendments
modify the annual income limits to be calculated in accordance with said
subsections, the above-stated annual income limits shall be modified
automatically to correspond with such amendments.
§ 129-18. Application for exemption.
A. Application
for such exemption must be made by the owner or all of the owners of the
property on forms prescribed by the State Board of Equalization and Assessment
to be furnished by the appropriate assessing authority and shall furnish the
information and be executed in the manner required or prescribed in such forms
and shall be filed in such assessor's office on or before the appropriate
taxable status date.
B. Notwithstanding
anything to the contrary provided herein, any person who has been granted an
exemption pursuant to this Article and in accordance with § 467 of the Real
Property Tax Law of the State of New York on five (5) consecutive completed
assessment rolls shall not be subject to the requirements set forth in Subdivision
6(a) of said § 467, provided that:
(1) Said person shall be mailed an application form by the assessing
authority and a notice informing such person of his or her rights; and
(2) When tax payment is made by such person a sworn affidavit must
be included with such payment which shall state that such person continues to
be eligible for such exemption, which affidavit shall be on a form prescribed
by the State Board of Equalization and Assessment.
(3) In such event, such exemption shall be automatically granted on
each subsequent assessment roll.
§ 129-19. False statement.
Any conviction of having made any willful false statement on the application for such exemption shall be punishable by a fine of not more than one hundred dollars ($100.) and shall disqualify the applicant or applicants from further exemption for a period of five (5) years.
§ 129-20. Effective date.
This Article shall become effective immediately and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring on or
after January 1, 1990.
[Adopted 2-06-06 as Local Law No. 1 - 2006]
§
129-21. Title.
This Article shall be known as the “
§ 129-22. Purpose and Intent.
The Village of Lansing Board of Trustees finds that it is appropriate to
increase the standard Alternative Veterans Tax Exemption levels provided for in
§ 458-a of the New York State Real Property Tax Law. It is the purpose and intent of this
amendment to the Village of Lansing Code to increase by local law (as is
authorized by subparagraph 2(d)(ii) of said § 458-a) the maximum exemption
amounts allowable in paragraphs (a), (b) and (c) of subdivision 2 of said §
458-a, such increases for all three exemption categories to be as hereinafter
set forth.
§
129-23. Increased Maximum Exemption Amounts.
Qualifying residential property (as defined
in § 458-a of the New York State Real Property Tax Law) shall be exempt from
taxation by the
A. The
maximum exemption to which a qualified owner (as defined in § 458-a of the New
York State Real Property Tax Law) shall be entitled under § 458-a, subparagraph
2(a), shall be $15,000.
B. The
maximum exemption to which a qualified owner (as defined in § 458-a of the New
York State Real Property Tax Law) shall be entitled under § 458-a, subparagraph
2(b), shall be $10,000.
C. The maximum exemption to which a
qualified owner (as defined in § 458-a of the New York State Real Property Tax
Law) shall be entitled under § 458-a, subparagraph 2(c), shall be $50,000.
§
129-24. Application for Exemption.
Application for exemptions shall be made in accordance with subsection 3
of § 458-a of the New York State Real Property Tax Law, and any applicant
convicted of making any false statement in the application for such exemption
shall, in accordance with said subsection 3 of § 458-a, be subject to the
penalties prescribed in the New York State Penal Law.
§ 129-25. Effective Date.
This Article shall be come effective immediately and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring on or
after January 1, 2006. All provisions of
§ 458-a not inconsistent herewith shall apply.
[1]Editor's Note: Amended at time of adoption of Code; see
[2]Editor's Note: Amended at time of adoption of Code; see
[3]Editor's Note: Amended at time of adoption of Code; see
[4]Editor's Note: Section 182-b was repealed by L. 1983, c.400, § 4,
effective June 30, 1983.
[5]Editor's Note: Amended at time of adoption of Code; see