페이지 이미지
PDF
ePub
[blocks in formation]

SECTION 100. Fiscal year.

101. Village funds.
102. Annual financial statement.
103. Poll tax.
104. Annual assessment-roll.
105. Meeting of assessors to hear complaints.
106. Completion and verification of assessment-roll.
107. Failure to hold meeting.
108. Notice of completion of annual assessment-roll
109. Certiorari to review assessment.
110. Annual tax levy.
111. Special assessment and levy.
112. Lien of tax.
113. Lien of assessment for local improvement.
114. Warrant to collector.
115. Collection of taxes by collector.
116. Return of collector : payment of taxes to treasurer.
117. Collection of taxes by treasurer.
118. Return and assessment-roll as evidence.
119. When real property to be sold for unpaid tax.
120. Notice of sale.
121. Certificate of sale.
122. Purchaser entitled to possession.
123. Enforcement of right to possession.
124. Village may bid in property ; rights of village.
125. Redemption from sale by owner.
126. Actions to recover unpaid taxes.
127. Investment of sinking funds.
128. Borrowing money generally.
129. Bonds or other obligations.
130. Limitation of indebtedness.
131. Second election upon proposition to raise money.
132. Exemption from taxation of fire companies and firemen.
133. Absolute sales for non-payment of taxes in villages of the first

class.

§ 100. Fiscal year.—The fiscal year begins on the first day of March, and ends on the last day of February. No expenditures shall be made, nor indebtedness incurred, by the village, during the month of March, except for current expenses. The term “assessors," as used in this article, includes the board of trustees of a village which has no separate board of assessors.

§ 101. Village funds.—Village funds are classified as follows: 1. The street fund, composed of the poll tax, and all moneys

Finances.

$ 101 received from taxation or otherwise for the construction, care or maintenance of bridges, streets, crosswalks or sidewalks, the paving and grading of streets, and for the care and maintenance of public parks and squares.

2. The water fund, composed of all moneys received from taxation or otherwise for supplying a village with water under a contract therefor, or for the purchase, acquisition, construction, care, extension or maintenance of a water-works system, all water rents, all sums received from assessments for fire protection or for the sale of water to be used outside the village, and penalties recovered for violations of the ordinances of the department.

3. The light fund, composed of all moneys received from taxation or otherwise for supplying the village with light under a contract therefor, or for the purchase, acquisition, construction, care, extension or maintenance of a lighting system, light rents and penalties recovered for violations of the ordinances of the department.

4. The sewer fund, composed of all moneys received from taxation or otherwise for the construction, care, extension and maintenance of a sewer or a sewer system, or for the purchase or acquisition of real property therefor.

5. The cemetery fund, composed of all moneys received from taxation or otherwise for the purchase, acquisition, construction, care and maintenance of a cemetery, all moneys received from the sale or use of cemetery lots, and all penalties recovered for violations of the ordinances of the department.

6. The water sinking fund, composed of all sums set apart by the board of water commissioners for that purpose, with all interest or other income thereon.

7. The light sinking fund, composed of all sums set apart by the board of light commissioners for that purpose, with all interest or other income thereon.

8. The general fund, composed of all moneys received from taxation or otherwise for a purpose not specified in either of the foregoing subdivisions, nor included in any other fund.

9. A special fund may also be created from time to time, com. posed of a sum set apart as directed by a proposition, or by the board of trustees, for a purpose not otherwise specified in this section. When all charges against such special fund have been paid, the surplus, if any, may be transferred to the general fund.

Expenditures for a purpose specified in either subdivision must

[blocks in formation]

be made from the fund therein described. The expense of acquiring real property for the laying out, alteration or widening of a street, for a public park or square, and the compensation therefor, are a charge upon the general fund.

§ 102. Annual financial statement.-The board of trustees shall after the close of each fiscal year, and at least ten days be. fore the next annual election, make a statement of the total amount of village taxes estimated by them as necessary to be raised during the then next fiscal year, specifying the amount for each fund. The board shall cause the annual report of the treasurer for the last preceding fiscal year and such statement made by them, to be published and posted for at least one week prior to the annual election, in the same manner as the notice of such annual election.

§ 103. Poll tax.–Unless a village decides not to impose a poll tax, all men between the ages of twenty-one and seventy years, residing in the village, are liable to an annual poll tax of one dollar, except exempt firemen, active members of the fire department of the village, honorably discharged soldiers and sailors, who lost an arm or a leg in the service of the United States dur. ing the late war or who are unable to perform manual labor by reason of injury received or disabilities incurred in such service, clergymen and priests of every denomination, paupers, idiots and lunatics. No personal property is exempt from levy and sale in the collection of a poll tax, either upon a village tax warrant, or upon an execution issued upon a judgment for the recovery of such poll tax. A proposition may be adopted at an annual election to the effect that no poll tax be thereafter imposed in the village. Such proposition may be revoked at an annual election, and if revoked, the poll tax shall be imposed as if the proposition for exemption had not been adopted.

$ 104. Annual assessment-roll.--The assessors of a village shall, on or before the first Tuesday of June, if a village of the first or second class, and on or before the first Tuesday of May, if a village of the third or fourth class, prepare an assessment-roll of the persons and property taxable within the village in the same manner and form as is required by law for the preparation of a town assessment-roll. They shall also enter on such roll the names of all persons liable to a poll tax. The assessors of a vil. lage of the third or fourth class, included wholly within a town, may, and upon the adoption of a proposition therefor at an an.

Finances.

SS 105-106 nual election, shall adopt the assessment-roll of the town of the last preceding year as the basis of their assessment, so far as practicable. If such town roll be adopted the assessor shall copy therefrom a description of all real property of the village and the value thereof as the same appears thereon, also all personal property and the value thereof assessed on such town roll to residents of the village, or to corporations taxable therefor therein, together with the names of the persons or corporations, respectively, to which such real or personal property is or should be assessed. Where the town assessment-roll is adopted and the valuation of any taxable property can not be ascertained there. from, or where the value of such property shall have increased or diminished since the last assessment-roll of the town was completed, or an error, mistake or omission on the part of the town assessors shall have been made in the description or valuation of taxable property, the assessors shall ascertain the true value of the property to be taxed from the best evidence available.

$ 105. Meeting of assessors to hear complaints.--The assessors shall, in a village of the first or second class, at least one week before the first Tuesday in June in each year, and in a village of the third or fourth class, at least one week before the first Tuesday in May in each year, cause a notice to be published in each newspaper published in the village, and posted in at least five conspicuous public places in the village, that on such first Tuesday in May or June, as the case may be, at a specified place and during four consecutive hours to be named, they will meet for the purpose of completing the assessment-roll, and of hearing and determining complaints in relation thereto, and they may ad. journ such meeting from day to day, not later than Saturday then next succeeding. Village assessors possess all the powers and are subject to all the duties of town assessors in hearing and determining complaints as to assessments. If the village is one in which the assessment-roll is required to be prepared by copying from the assessment-roll of the town, the assessors at such meeting shall not hear any complaint as to a valuation which has not been changed, except upon proof of a change in the property or in the ownership or valuation since the town assessment was completed.

§ 106. Completion and verification of assessment-roll. When the assessors, or a majority of them, shall have completed the village assessment-roll, they shall severally make, subscribe and attach to such roll, an oath, in substantially the same

[blocks in formation]

form as is required of town assessors by the tax law, if such roll was originally prepared by them; or, if such roll was prepared by copying from the assessment-roll of the town, an oath, to the effect that such roll contains, to the best of their knowledge and belief, a true statement, of the property, persons and corporations liable to assessment and taxation within the village, as the same appears upon the assessment-roll of the town in which the village is situated, and, if in making such assessment the valuation of any property has been changed, or any new or additional assessment has been made, that in changing such valuation or in making such new or additional assessment, they have estimated the value of the real estate at the sums which a majority of the assessors have decided to be the full value thereof, and that the personal property so assessed is assessed at the full value thereof, according to their best knowledge and belief. The roll as so completed and verified shall be filed with the village clerk, on or before the second Tuesday in June in villages of the first or second class, and on or before the second Tuesday in May in villages of the third or fourth class.

§ 107. Failure to hold meeting.–If the meeting for completing the village assessment-roll and hearing complaints in relation thereto is not held on the first Tuesday in May, or June, as the case may be, each of the assessors shall forfeit to the village ten dollars, and they shall, by resolution, fix another time therefor, and give notice thereof at least ten days prior thereto by publication thereof, in the same manner as for the first meeting, and by posting copies thereof in at least five conspicuous places in the village. The assessors shall meet accordingly at the time and place appointed, shall hear complaints, complete the assessmentroll, and file the same on or before the fourth day after such meeting, in the same manner as near as may be as if their annual meeting had been held as required by law. If the completed assessment-roll shall not be so filed on or before the fourth day after the meeting for completing the same and hearing complaints in relation thereto, in either case, the assessment shall not on that account be invalid, but such roll shall be filed in like manner as soon as may be thereafter and each assessor shall forfeit to the village five dollars for each day of such neglect.

§ 108. Notice of completion of annual assessment-roll.-Upon completing and filing the annual assessment-roll, and on or before the second Tuesday of June in villages of the first or second

« 이전계속 »