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who may take

Actions, taxpayers', to prevent illegal acts of officers..

against towns, counties, cities, assessors, collectors, for illegal
assessments and collections

353-58

35
134

297

30

134

71

39

309

31

305

305

306-9

306

306

309

134

pending

Administrator, assessment of

Adopted children, effect of Transfer Tax Law as to....

Affidavit, defined

Agent, assessment of

....

Agricultural society, exemption

Amendments, passed at same session

....

A.

Appeals from decision of surrogate fixing transfer tax
Appoint, defined ...

Appraisers, appointment

duties
proceedings

compensation

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....

taking fee or reward, crime

report of ....

Assessment, agent, trustee, guardian or executor

apportionment of valuation of railroad, etc., corporations between

...

Page.

30

30

31

360

common-law certiorari to review assessments and jurisdiction of

officers making

338-44

correction of errors by supervisors

154, 156
129-134

corporations

corporate stock, to be at actual value.

debts owing to nonresident of United States

hearing of complaints
individual banker

lands in forest preserve

nonresident taxes after perfected description

148
113
86

98
136

140-4

124

121

194, 195

Assessment - (Continued):
notice of, of bank stock

omitted property

penalty for corporation to fail to make report

place of, of corporations

place of, of bank shares

place of, of individual banker

real property, to whom made

real property of nonresident

real property, divided by line of tax district

reassessment of unpaid taxes on resident real property..
reassessment by supervisors of property illegally assessed..
remedies for illegal

rents to nonresident of district, review of, by supervisors
reports of corporations
residence, when fixed

review of, by certiorari

right to assess transfer tax

shares of banks

See Village Taxation; New York; Brooklyn; School Taxation;
Highway Taxation and Assessment; Taxation.
Assessment-roll, preparation

irregularities

...

....

....

change of residence

notice of completion

to be subject to inspection

correction and verification

....

notice of filing

filing of

when becomes tax-roll of district

when warrant is to be annexed

delivery of, to supervisor

abstract of, to be furnished to county treasurer

delivery to collector

notice of receipt of, by collector

.....

Page.

124

135

126

95

105

111

91

127, 128

93
187

158

338-60

153

125

86

320-32

287

123

115-21

170
86

... 138

138, 147

144-7

147

147

158

162

158

166

163

168

See School Taxation.
Assessors may divide tax district
one cannot make assessment
notice of assessment of bank
to give notice of completing roll

hearing of complaints by

oath to roll

to apportion valuation of railroad, etc., corporations between
school districts

neglect or omission of duty by

actions against, for illegal assessments

113

113

124

138

140-4

144

148

149

355

Assessors (Continued):

to make separate valuations of lands divided by boundary of city
or village

See Village Taxation; Assessment; Taxation; Taxes.
Attorney-general, actions by, to collect taxes from corporations...... 336
Ayes and noes, required on tax bills

20

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Banks, reports to assessors

shares, how assessed

shares of, taxing

notice of assessment of
stock of, collection of taxes assessed against
department tax.

to allow examination of securities of decedent
savings, deposits exempt

Bankers, tax on foreign

Bills, tax, ayes and noes on

tax, to state tax distinctly

local, not to grant exclusive privileges, etc.

Bond, defined

....

Brooklyn:

collector's, satisfaction of

.....

two-thirds

private and local, to embrace one subject, expressed in title.....
Board of supervisors, see Supervisors.

Board, service of notice on

reference to one person

Assessments:

B.

....

of collector

Bonds, certain, exempt

mortgages, etc., sent to New York for collection, exempt......

assessment-rolls, preparation of....

books of, to be kept open for examination.

completion of

correction of valuations, applications for
description of property, correction of..

examination of applicant

notice of opening of books...

oath by assessors as to....

personal property, application to correct as to

real estate, application to correct as to, how made....

tax-rolls, columns to be ruled in.....

tax-rolls, delivered to supervisors..

to be entered in books

when books to be closed.

Page.

401

122

123

105

121

175

272

303

75

271

20

19

18

19

17

32

31

31

186

167

65

73

507

507

507

507

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507

507

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Assessors:

Page.
510

509

509

505

duties of ...

505

errors in laying taxes and assessments, correction of, by..... 508
errors in taxes or assessments, certification of, by proper city

officer

510

Local improvements:

apportionment of tax sale by......

apportionment of taxes and assessments by..

assessment apportionment by.....

assessments lists, to make out..

assessments, to apportion and return to common council.. 506
assessments for, to be made by.............

505

laws applicable to duties of......

505

oaths may be administered in certain cases..

506

Personal property:

notices of assessment for, to mail to persons assessed,

contents of

proceedings as to correction of assessment of...

President of:

.....

appointment of

salary of ....

term of office of......
salary of

taxation, assessed valuations for, to make..

taxes, apportionment of, by..........

taxes, laws applicable to duties of, in relation to..

.....

504

504

504

504

505

509

505

tax sales, apportionment of amount of.....................

510

ward maps, reference to be had to, in laying assessments.... 505

ward maps, to provide new, in certain cases

511

506

.....

witnesses, may compel attendance of
Collector of taxes:

arrears to be noted on bills for taxes

bills of taxes to be rendered by

charge for collection

accounts, statement of, when notified by surety

486

amounts included in warrant to be credited to city by........ 485
allowance of payment of taxes to be credited to account of.... 488

appointment

485

488

486

486

comptroller to credit with certain amounts

484

comptroller to credit with amount of unpaid assessments.... 489
comptroller to charge with amount named in rolls

484

...

....

delivery of annual assessment-rolls to
embezzlement of funds by ...

head of department of collection
may receive payments of total amount assessed on

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506
508

....

488

486

485

parcel.... 487

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....

-

Collector of taxes (Continued):

Page.

485

485

485

money, collection of, on warrants
moneys, to pay to treasurer, when
need not levy by distress and sale
notice of completion of rolls and delivery of warrant
omission to make return of taxes paid ....

485

487

485

490

registrar of arrears, to charge items transmitted to..
registrar to receive no taxes after return made by....
registrar of arrears to certify omissions and overcharges to.. 490
return of uncollected items to registrar of arrears...
return to registrar at expiration of year

487

490

salary

485

surety of, discharge of

486

taxes, allowance of interest for payment within 30 days.... 488
bills for, form of ....

488

unpaid, credit for by comptroller

489

to pay sums collected, to treasurer

487

485

489

488

Registrar of arrears:

term of office

to deliver statement of taxes unpaid to comptroller

to return uncollected taxes to registrar of arrears

to furnish comptroller with abstract of assessment for local
improvement

to prepare abstract of rolls

to enter local assessments on annual rolls

unpaid assessments, to deliver account of, to treasurer
unpaid assessments, to deliver account to comptroller
warrants for collection of taxes

warrants, delivery of, to

...

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....

.....

...

appointment

assignment of lien of assessments for local improvements....
books of, form of ...

490

501

499

504

conveyance of assessment lien by..
to note assessment lien on annual roll.....

488

to furnish bills of amount necessary to redeem land..

499
490

head of department of arrears.

490

not to cancel arrears, on certificate of collector.....
books, to keep in form prescribed or approved by comptroller, 499
comptroller, certain amounts to be charged and credited to, by, 484
department of arrears, to be head of ....
496

land, redemption of, from sales for arrears of taxes, assess-
ments and water rates, to furnish bill of amount necessary
for

.....

...

...

487

487

488

489

489

487

486

499

lien of assessment for local improvements, in certain cases
may assign, must give preference to certain persons... € 501

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