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§ 13. In case any claim shall be presented for refunding a duplicate payment for an assessment, tax or water rate, accompanied by a receipt of any proper officer of the city therefor, such claim shall be referred to and be examined by the officer receiving such payment, and, if the same shall be found valid and just, said officer shall prepare and certify a proper account therefor, to which shall be attached the receipt for such payment, and, upon being also examined and certified by the auditor, and approved by the comptroller, it shall be the duty of the latter to cause a warrant upon the treasurer, to be executed in favor of, and delivered to such complainant, for the amount thereof, upon his giving a proper receipt for the same. All duplicate payments so refunded, shall be charged by the comptroller and the treasurer to the account which received credit for the amount when collected, and deposited. In case any claim shall be presented for refunding the whole or any part of any tax or assessment, which has been paid, and is claimed to be erroneous by reason of such error as is named in section ten of this title, the board of assessors shall examine and if they find that any such error has been made, shall certify the same and the amount thereof, to the officer who received such payment, and subsequent proceedings shall be taken thereupon, the same as are herein before provided for claims on account of duplicate payments.

§ 14. In cases where any piece or parcel of land shall be sold for any assessment or tax thereon, and there shall be separate interests divided or undivided, at time of levying such tax or assessment, and the same shall be made to appear to the satisfaction of the board of assessors, by affidavit, they may apportion the amount for which said land shall have been sold, between the several interests and the provisions of law applicable to the redemption of lands from sales for assessments and taxes and wates rates shall apply to the several interests and amounts apportioned; all such apportionments shall be recorded in the office of said board, and also noted in red ink in the proper book kept by the registrar of arrears.

§ 15. Whenever the attorney and counsel of the city shall be of opinion that any proceeding or assessments for local improvements are invalid and void by reason of irregularity in conducting or laying the same, he shall forthwith report such opinion, and the reasons therefor, to the common council, and the common council shall enter an order in their minutes of proceedings declaring such assessments invalid and void, and the said assessments shall thereupon be held and deemed to be invalid and void, and the said common council are hereby authorized and empowered to cause the amount of such assessments to be re

assessed, and to have new proceedings taken and reassessments made, in the same manner as the original proceedings and assessments should have been made, and such new proceedings and reassessment shall have the same effect as the original proceedings and assessments would have had, had they been properly taken and made.

§ 16. The common council in case any such unpaid assessments shall be rejected for want of jurisdiction in making the improvements, shall cause the expense of the proceedings, and all damages consequent thereon, to be paid to the parties who shall be entitled thereto, out of the revenue fund. Whenever any moneys shall have been paid for an assessment, and a reassessment shall be made, the amount shall be credited on such reassessment to the property on which the assessment was made; and in case of any alteration on the reassessment, whereby the amount so paid shall exceed the amount reassessed on the same property, such surplus shall be paid to the person who shall have paid the same; and in case it shall be insufficient to pay the amount reassessed, the deficiency shall be collected in the same manner as other assessments.

§ 17. Whenever the boundaries of any of the wards of the city of Brooklyn shall have been altered by the board of aldermen of said city in pursuance of law, the board of assessors may provide new maps for the wards so altered, and the money required for such purpose, if no other fund be applicable, shall be taken from the revenue fund of said city. [Thus amended by Laws 1893, chap. 671.]

TITLE XXII.

§ 32. The real property situate in the county of Kings, now owned or which may hereafter be owned by any hospital, orphan asylum, house of industry or other charitable corporation, society or institution, which has for its object the reformation of offenders, the care, support or education of the sick, the infirm, the destitute, the deaf, the dumb, or the blind, shall be and hereby is declared discharged and exempt from all taxes and from all assessments laid or made for local improvements, and sales thereunder, and from all such assessments hereafter, and from taxation, so long as the same shall be owned by any such corporation, society or institution aforesaid, and whenever a sale and conveyance thereof shall be made to any person or corporation other than those mentioned in this act, thereupon the real estate so sold and conveyed shall be thereafter subject to assessment in the same manner as other real estate situate in the county of Kings. The ratable amount of any assessment which shall be laid or made hereafter for any local improvement which

would have affected any real property exempted under this section, if such exemption had not been made, shall be a charge upon the city of Brooklyn and be paid out of the assessment fund of said city. [Thus amended by Laws 1889, chap. 255.]

§ 33. The several hospitals, orphan asylums and all other charitable and benevolent corporations, societies and institutions now existing in the city of Brooklyn, or which hereafter may be established therein are hereby declared exempted from the payment of any sum of money whatever to said city, for the use of water taken by the same from said city, and water shall be supplied to the same by said city in sufficient quantity for all purposes for which it is now used by such societies and institutions, or which may become necessary to be used by the same, free from all charge whatsoever, and the real estate of such institution aforesaid, is hereby released, discharged and exempted from all lien and charge for water heretofore used and remaining unpaid for at the time of the passage of this act, or which may here after be used by any such institution, society or corporation.

FORMS.

No. 1.

Oath of Town Assessors and Collectors.
(Tax Law, §§ 20, 70.)

STATE OF NEW YORK,

COUNTY OF......
Town of....

......

I, T W, of the town of..

in the county and State aforesaid,

having been elected ... of said town, do solemnly swear (or affirm) that I will support the Constitution of the United States of America, and the Constitution of the State of New York, and that I will faithfully discharge the duties of the office of of said town to the best of my ability. And I do further solemnly swear (or affirm) that I have not directly or indirectly paid, offered or promised to pay, contribute, or offered or promised to contribute, any moneys or other valuable thing as a consideration or reward for the giving or withholding a vote at the election at which I was elected to said office, and have not made any promise to influence the giving or withholding any such vote.

COUNTY OF.

Town of

Subscribed and sworn to before me,
this.... day of
18..
.........

}

88.:

STATE OF NEW YORK,

G H,

Justice of the Peace.

ACCOMPANYING CERTIFICATE.

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I, G H, a justice of the peace in and for the town of the county aforesaid, do hereby certify that on the ...... day of 18.., before me personally appeared T W, of the town aforesaid, who then and there duly took and subscribed the foregoing oath of office. Dated this ... day of

18....

......

No. 2.

Resignation of a Town Officer.

(Tax Law, §§ 20, 70.)

To EF, G H and I J, Justices of the Peace of the Town of

in the County of ...

..:

T W.

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G H,

Justice of the Peace.

I hereby tender my resignation of the office of (name the office) of said town, for the following reasons: (Here state them.)

Dated this

18....

day of
65

T W.

COUNTY OF.

TOWN OF.....

Notice of Acceptance of Resignation.
(Tax Law, §§ 20, 70.)

COUNTY OF..

TOWN OF

88.:

To C D, Town Clerk of said Town :

You are hereby notified, pursuant to section 64 of the Town Law, that we, the undersigned, justices of the peace of said town have, for good cause shown, accepted the resignation of T W as (name the office) of said town.

Dated this...... day of

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88.:

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No. 3.

Appointment to Fill Vacancy.

(Tax Law, §§ 20, 86.)

COUNTY OF......

TOWN OF...

of

Whereas, a vacancy has occurred in the office of said town, by the resignation (or otherwise) of T W; now, therefore, we, the undersigned, town board of said town, do hereby, pursuant to section 65 of the Town Law (in the case of a collector, section 86 of the Tax Law), appoint D B to fill the vacancy in the office of

caused by the resignation (or otherwise) of the said T W, to serve until the next annual town meeting.

Witness our hands and seals, this .... day of

18....

E F,
G H,

I J,

Justices of the Peace.

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18...

(Town board, or a majority thereof, sign and seal here.)

No. 4.

Notice to Person Appointed.
(Tax Law, §§ 20, 70.)

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To D B, Esq.:

You are hereby notified, pursuant to section 65 of the Town Law, that you have been appointed (name the office) of said town of ..

to fill the vacancy caused by the resignation (or otherwise) of T W, and you are required to take the oath of office, and file your undertaking within ten days after receiving this notice (except justices of the peace); as directed by section 51 of the Town Law.

Dated this ...... day of

18....

C. D, Town Clerk.

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