ARTICLE IX - TAXATION AND FINANCE

Text relating to Ilion Laws has been copied from the pdf provided by the Village and pasted here. This was done to make the text searchable.

ARTICLE IX, Taxation and Finance

C-53. Raising of taxes.

published at least once in each of two (2) weeks next preceding such annual meeting in the official newspaper of the village.

C-55. Budget; bond resolutions.

A. Budget.

(1) The budget for the Village of Ilion, except as otherwise provided in this Charter, shall be adopted by the Board of Trustees in the manner provided by Article 5 of the Village Law.

(2) The fiscal year shall commence on the first day of June and end on the 31st day of May.

B. A bond resolution adopted by the Board of Trustees shall be subject to a permissive referendum, or such resolution may be submitted to a referendum by the Board of Trustees on its own motion, in the manner prescribed in Article 9 of the Village Law, as amended from time to time.

C. The provisions of § 36.00 of the Local Finance Law, as amended from time to time, shall apply in its entirety to the Village of Ilion.

C-56. Liability for illegal debt.

Any officer or person who shall assume to create a debt or liability or appropriate any money or property of the village contrary to the provisions of this act or the Local Finance Law or shall assent thereto shall be personally liable for such debt or liability and to the village for such money or property. Each Trustee present when such violation shall have been ordered shall be deemed to have assented thereto, unless his dissent was expressed and entered on the journal. Any willful violation of this section shall be a misdemeanor.

C-57. Assessment and collection of taxes.

All taxes raised in said village shall be assessed and collected in conformity, as far as practicable, with the provisions of law provided by Article 14 of the Real Property Tax Law and Article 5 of the Village Law, except as otherwise expressly provided by this Charter.

C-58. Levy and collection of taxes.

The Board of Trustees shall, after the assessment roll is finally completed and certified, levy and assess the village taxes as herein authorized. The tax roll, when perfected and finally completed, shall be filed with the Village Clerk on or before the 15th day of May in each year and, when so perfected, completed and filed, shall be a lien on the real estate described therein and to the amount of the several taxes and assessments therein contained, and such liens shall have priority over all other liens or encumbrances. Before the tax roll shall be so filed with the Village Clerk, a warrant shall be annexed thereto under the hands of the Mayor and a Clerk of the village and the Seal of the corporation, similar in form to the one prescribed by law for the collection of town and county taxes, with the rate per centum, specifying therein within what time the same shall be returned, and said tax roll and warrant shall be forthwith copied by the Clerk of the village, who shall then duly authenticate such copy under the Corporate Seal of the village and file the same in his office. Immediately upon the delivery of the roll and warrant to the Village Clerk, he shall post notices thereon in at least ten (10) public and conspicuous places in said village and shall proceed to collect such taxes beginning June 1 of each year for the month of June without fees. On all taxes remaining unpaid after July 1, interest of five per centum (5%) shall be added for the month of July and an additional amount of interest at the rate as determined pursuant to § 924-a of the Real Property Tax Law of the State of New York for each month and fraction thereof thereafter until paid. Such tax and all such charges and interest may be sued for and recovered by the village against any person liable therefor. All moneys collected by the Village Treasurer shall be deposited in an official depository of the village.

C-59. Payment of taxes by occupant.

Any occupant of any lands may pay all village or highway taxes thereon, whether assessed to him or to the owner, and may charge and collect the same from the owner or apply the same on rent.

C-60. Transfer of funds prohibited.

Whenever money shall be raised by tax in said village for any specific purpose, it shall not be applied to any other purpose.

C-61. Auditing accounts.

No claim or account against said village shall be paid until it shall have been presented to, audited and allowed by the Board of Trustees or such other body as is herein authorized and directed to audit such claim or account. And when such account or claim shall be so audited, the Board of Trustees or other body auditing the same shall endorse thereon or annex thereto a certificate, subscribed by it or by its Clerk and allowing or disallowing the same, together with the sum allowed.

C-62. Claim forms; auditing procedure.

No such account or claim shall be audited or allowed by the Board of Trustees or other body unless it shall be made out in items and shall be accompanied with a purchase order signed by the department head and either the administrator or Treasurer, or shall be accompanied by an Administrative expenditure authorization signed by the Treasurer or designee. Such purchase order or administrative expenditure authorization when signed by the proper officials shall be verification that the items of such account are correct, that the services therein charged have been rendered, that the disbursements therein charged have been made and that no part thereof has been paid. However, the Board of Trustees or other body before whom such claim or account shall come for audit shall not be concluded by such documentation but may examine the claimant on oath as to any items embraced in such account or claim and as to any payment or payments made or claimed to have been made thereon; and the Mayor or other members of the Board of Trustees or body before whom such claim or account shall come for audit may administer the oath to any claimant or witness so examined; and nothing herein shall be construed to prevent the Board of Trustees or other body from disallowing any claim or account, in whole or in part, nor from requiring further evidence of its justness or correctness. This section will take effect at the start of the 2002-2003 fiscal year.

C-63. Warrants.

Every warrant drawn by the Board of Trustees or other body herein authorized to draw warrants upon the Treasurer for the payment of claims or accounts shall specify the fund from which it is to be paid and the name of the person in whose favor it is drawn, of which facts a memorandum shall be made and entered in his records by the Clerk of such board or body before such warrant shall be delivered to the claimant.

C-64. Payment of claims.

No claim or account shall be allowed otherwise than as herein prescribed, nor shall any claim or account be paid by the Treasurer except on the warrant of the Board of Trustees or other body, as aforesaid, endorsed on or annexed to the account or claim for which it shall be drawn, specifying the fund from which it is payable, and it shall be paid from no other fund.

C-65. Filing of records.

Whenever such claim or account shall have been paid, it shall, together with the certificate of the claimant, the certificate of auditing and the warrant for the payment thereof, be filed and preserved in the Clerk's office.