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Applications of corporations for revision of assessments made at main office in Manhattan.- The purpose of having the "annual record of assessed valuations of real and personal estate of corporations” kept complete at the main office under section 893, is apparent from a perusal of section 898, which requires applications for revision and cancellation of assessments of corporations to be made at the main office of the board, whereas other applications of a similar character are addressed to the deputy tax commissioners for the various boroughs. People ex rel. Manhattan Life Ins. Co. v. Wells, 82 N. Y. Supp. 876, aff’d 91 App. Div. 44 (1904); see, also, People ex rel. L. I. R. R. v. Feitner, 53 App. Div. 185 (1900).

Deputy tax commissioners to make up aggregate amount of assessed valuation in the boroughs. It is hereby declared to be the duty of the deputy tax commissioners, or of such other persons as may have been assigned to the charge and direction of any one of the offices of the department of taxes and assessments in the several boroughs, to compute from the annual record of the assessed valuations of real and personal estate in each of the said several offices, the total aggregate amount of the assessed valuation of real and personal property appearing on said books for each of the said boroughs on the first day in October in any year not a Sunday or a legal holiday, and to transmit a statement of such aggregate amounts of assessed valuations of real and personal property in the said several boroughs to the department of taxes and assessments at its main office in the Borough of Manhattan, on or before the first day in October in each year not a Sunday or a legal holiday. The board of taxes and assessments is hereby invested with the power and charged with the duty, before opening the books for the public inspection as herein prescribed, to fix such valuations of property for the purposes of taxation throughout the city of New York at such sums as will, in its judgment, establish a just and equal relation between the valuations of property in each borough and throughout the entire city. To this end the board of taxes and assessments is authorized to require the deputy tax commissioners to transmit a report to it of the assessed valuation of real and personal property in the several boroughs at such time prior to the first day in October in each year, not a Sunday or a legal holiday, as the board of taxes and assessments may prescribe. (Sec. 899, Charter, as am'd by ch. 455, L. 1911.)

CHAPTER X.

APPORTIONMENT; EQUALIZATION; LEVY OF Tax; COMPLETION

OF Rolls.

Equalization by board of supervisors and correction of errors.- Section 50 of the Tax Law authorizes the board of supervisors in each county to equalize the valuations of property on the assessment rolls in the several tax districts in the county. Its provisions manifestly apply to the equalization of the valuation of real estate as also do sections 51, 52 and 53 of the Tax Law relating to the same subject. Section 56 of the Tax Law also refers to real estate and authorizes the board to correct certain clerical errors occurring in the transcribing from one roll to another or in the omission of property and Section 57 to reassess property found to be illegally assessed by the judgment of the court. People ex rel. Hermance v. Supervisors of Ulster, 10 Hun, 545 (1877).

Levy of tax by supervisors. The board of supervisors of each county shall, at its annual meeting, levy the taxes for the county, including the state tax, upon the valuations as equalized by it and estimate and set down in a separate column in the assessment roll of each tax district therein, opposite to the sums set down as the valuation of real and personal property or property of incorporated companies or of the taxable rents reserved, the sum to be paid as a tax thereon, including the state tax, as fixed by the comptroller. Such assessment roll shall, when the warrant is annexed thereto, become the tax roll of the tax district, and a copy thereof shall be delivered to the proper supervisor, who shall deliver it to the clerk of the proper city or town, to be kept by him for its use. (Sec. 58, Tað0 Law, former Sec. 55, Tax Laro of 1896.)

Source: R. S., pt. 1, ch. XIII, title 2, secs. 33-35, as amended. See, also, sec. 12 and secs. 240 and 242 of County Law, and sec. 170, Town Law, for county and town charges.

Taxes not a lien until roll is completed and delivered to supervisors.-A covenant in a conveyance made October 27 that certain premises were then free and clear from all encumbrances whatsoever, is not to be deemed broken by the fact that such premises have been assessed for taxation in June, and the roll containing the assessment completed in August, since it was not delivered to the board of supervisors until November. Barlow v. St. Nicholas Bank, 63 N. Y. 399 (1875).

It has been held under the New York city practice prior to the revised charter, that a tax was not due and payable and no lien attached until the board of aldermen (corresponding to the board of supervisors) imposed the tax, and the same was extended on the rolls. This applied equally to personal taxes. Lathers v. Keogh, 109 N. Y. 588 (1888); Burr v. Palmer, 53 App. Div. 358 (1900).

Under Sec. 914 of the Charter as amended by Chapter 455, Laws of 1911, the first half of all taxes on real estate in the City of New York is due and payable, and shall become a lien on May first, and the remaining half on November first.

When assessment-rolls to be made and delivered to the board of aldermen.-Beginning with the first day in December in each year not a Sunday or a legal holiday, the board of taxes and assessments shall cause to be prepared from the books of annual record of assessed valuations of real and personal estate in the several offices of the department of taxes and assessments in the several boroughs, assessmentrolls for each of said several boroughs, and shall, as soon as such rolls are completed, annex to each of said rolls its certificate that the same is correct in accordance with the entries in said several books of record. The rolls so certified must, on the first day of March in each year, be delivered by the board of taxes and assessments to the board of aldermen, which shall meet at noon on that day at the city hall, or usual place of meeting, in the Borough of Manhattan, for the purpose of receiving the game and for the purpose of performing such other duties in relation thereto as are prescribed by law; except that whenever said first day of March shall fall on Saturday, Sunday or a legal holiday, such rolls shall be delivered by said board of taxes and assessments on the next succeeding day thereafter not a Saturday, Sunday or a legal holiday to the board of aldermen, which shall meet at noon on such next succeeding day, at the place and in the manner and for the purposes herein specified. In the event of the board of aldermen failing to meet to receive said rolls, the same may be delivered to the city clerk, with the same effect as if delivered to the board of aldermen.

The board of aldermen, however, shall meet not later than the third day in March which is not a Saturday, Sunday or a legal holiday to fix the annual tax rates. In determining such rates the board of aldermen shall fix each rate in cents and hundredths of a cent upon each dollar of assessed valuation. Within three weeks after the de livery of the assessment rolls to the board of aldermen, the board of taxes and assessments shall furnish to the supervisor of the City Record a copy of the annual record of the assessed valuation of real estate, omitting from the said annual record two columns headed respectively “size of house" and "houses on lot.” (Sec. 907, Charter, as am'd by ch. 454, L. 1903, ch. 455, L. 1911.)

Source: The above is, in substance, the same as sec. 828, Consol. Act. (L. 1859, ch. 302, secs. 12, 13), with the exception of last paragraph, which was added by ch. 454, L. 1903, and the change of dates in the first and second paragraphs, created by the amendment of 1911.

The provision as to the time when the rolls are delivered for inspection is only directory. The assessors have power to correct or supply defects in an affidavit verifying the rolls. People ex rel. Rome, W. &0. R. R. v. Jones, 43 Hun, 131; see, also, City v. Ferris, 91 App. Div. 223 (1904); City v. Watt, 40 Misc. 595 (1903).

Meaning of the words "board of taxes and assessments” in this chapter; majority clause.—Whenever any act is required or authorized to be done, or any determination or decision made by the board of taxes and assessments, or any other body or board, then, in the absence of express provision to the contrary, any such act, if done, or any such determination or decision, if made by a majority of the body or board, shall, within the meaning of this act, be held to be the act, determination or decision of the body or board. (Sec. 908, Charter.)

Source: This section of the Charter is new.

Assessment rolls to remain in custody of board of aldermen. The tax or assessment rolls, when finally submitted to the board of aldermen, shall remain in its custody, but the president of the board may, by written permission, permit access to them, and he is hereby, in the name of the board of aldermen, and as its act, authorized and directed to cause to be properly estimated and computed the taxes annually imposed, and cause the same to be properly set down or ex. tended in the several assessment rolls or tax books, as required by the next section. It shall also be the duty of said president to cause the items of said taxes to be carefully added, and to set down the amount of the same therein; and when completed to deliver the tax books relating to real estate to the comptroller, in order that the unpaid water rents and the expenses of meters, with their connections and setting, water rates and other lawful charges for the supply of water measured by meters of any preceding year may be entered therein. After such completion of the assessment rolls or tax books, it shall be the duty of the city clerk to procure the proper warrants authorizing and requiring the receiver of taxes to collect the several sums therein mentioned, according to law, and such warrants need be signed only by the president of the board of aldermen and countersigned by the city clerk, and immediately thereafter the president of the board of aldermen shall deliver the said assessment rolls; with the warrants aforesaid annexed thereto, to the receiver of taxes, at the same time notifying the comptroller of the amount of taxes in each book, in order that he may cause the proper sum to be charged to the receiver for collection. (Sec. 909, Charter, as am'd by ch. 455, L. 1911.)

Source: This section is, in substance, the same as sec. 831, Consol. Act (L. 1871, ch. 573, sec. 3); the amendment of 1911 contains the provision for adding meter charges and the expense of setting meters.

The actual issuing of the warrant formerly determined the time when taxes became a lien. The process of assessment was then complete. Coudert v. Huerstel, 60 App. Div. 83 (1901). The lien now attaches from the respective days mentioned in Section 914 of the Charter, as amended in 1911. (See P. 152.)

Duties of board of aldermen.-At such annual meeting the board of aldermen must make such alterations in the description of real property belonging to non-residents as may be necessary to render such descriptions conformable to the provisions of law; and if such alterations cannot be made, they must expunge the descriptions of such real property, and the assessment thereon from the assessment rolls. They must also estimate and set down in a fifth column, to be prepared for that purpose in the assessment rolls, opposite to the several sums set down as the valuation of real and personal property, the respective

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