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Trustees

PASU
school, act as toron 0880880r.

207
school district, duties of, in relation to school tax.

296-307
village
act 118 (18&essors.

438
assessment-roll for special tax, revised and corrected by.

447
088088088, appointment by

439
committee oj, appointed by, may act as assessor8.

438
compensation of village officers, fired by..

442
counties between 800,000 to 400,000 population empowered if author-

ized by special election to appoint town receiver of tarcs, village
receiver; powers and duties of.......

461
Nrst and second clas8 villages, a88e88088, may direct election of
items for rohich taxes may be levied.
lery of tares by....

416
village treasurer, may direct, to sell property for taxes..

431
Turnpike corporation, special exemption and appeal to county court if not
alloired

433
Tuxedo, town oj, state land, all school districts, subject to school tax..

306
Ulster county, surrogate's transfer tax clerk, appointment by comptroller. 119
Uncultivated land divided by county line, how assessed.

14
Underground railroads real property...
Underplanted forest lands, exemption of.

17, 18
Undertaking for costs to be filed with tax commission on certiorari to review
franchise tax

135
Undertaking of bank receiving deposits of transfer tax to be approved by
attorney-general .

164
Underwood defined as real property.
Undivided interest, person having, in land sold at comptroller's tax sale, may
redeem undivided share.

85
Uniform rate of taration established for the city of Albany and certain laus
repealed

549
Union free school taxes, hor estimated and levied.

295
United States constitution, prorisions of, relating to taxation.

235
United States loan commissioners, property mortgage to, must be bid in by
comptroller on state tax sale.

82
United States, property of, exempt..

6
Unknown ouner, property may be assessed to, in second class cities.

391
Unoccupied land sold on comptroller's tax sale, when ownersbip may be
exercised by purchaser....

85
Unpaid taxes

county treasurer not to return to comptroller in counties outside forest

preserve or in St. Lawrence, Lewis, Clinton, Warren, Washington and
Oneida

98
county treasurer, return of, to comptroller in counties embracing forest

preserve, except St. Lawrence, Lewis, Clinton, Warren, Washington and
Oneida

75
fees and interest on...

65-71
real property, subjected to provisions governing assessment, collection
and sale of non-resident property.

71,

72
return of, by collector...

66,
return of, in the city of Mount Vernon, by receiver.

555
sale for, by comptroller or county treasurer if not paid for six months
from February first after levy..

SO, 98
Watervliet, city of, method of collection,

590
Westchester county, method of collection.

.528-547
Unredeemed land
deed for, from comptroller..

8S
deed for, from county treasurer.

102
notice of, publication by comptroller..

S7
notice of, publication by county treasurer.

104
Vacancy
collector, how filled..

68
county, city, town or village official, how created and filled.

379
state tax commission, how filled.

106
Vacant property
assessment of, for school tar..

298
exemption of, when held for certain purposes..

8
ownership, exercise of, by purchaser when sold on comptroller's tax sale.. 8
title, how comptroller may eire, by publication of list of.

90
Value of all franchises to use streets, highways and public places, real property.

PAGE
Vessels engaged in foreign commerce, exemption of.....

10
Cillage
action may be brought to recover unpaid taxes.

454
ad joining a city of the first class within a county of 400,000 population

except counties adjoining a city of over 1,000,000 inhabitants, authorized
to have a receiver of taxes..

439
alien real property, subject to assessment.

387
assessment for local improvements

eremptions, none allowed eroept soldiers' and sailors' monuments. 448
lien of

448
assessment-roll

443
presumptive evidence

451
a88e8x018
abolishment of the office of, horo effected.

438
appointment by trustees.

438
election of

438
prepare assessment-roll in the same manner as touon assessors. 443
bond exempt

.7, 319, 323
certificate of sale on tar sale.

452
assigned, may be by president.

453
costs on action to foreclose.

459
foreclosure action by holder of, in certain villages.

456
judgment in action to foreclose, vests title in fee simple against all
parties.

458
presumptively valid

458
certiorari to revieno a88e88ments.

446
classification of

437
clerk
assessment-roll for special tax, to be prepared by.

447
dog tas, disposition of...

284
dog tax, fee for receiving where registration method in force..

284
dog taw, list of owners to be furnished by assessors if registration
method in force.

283
dog tar to be paid to, if registration method in force.

282
franchises must be filed with, in duplicate; one then filed by clerk
with county clerk.

441
nonresidents, notices filed by, for tax bills, to be furnished collector
on request

449
special franchise assessment, certificate of, to be received by.

41
tax rate, to report to board of supervisors for bank tax....

30
collector

assessment-roll to be filled with village clerk at expiration of warrant. 450
collection of taxes.

449
office abolished in villages adjoining a city of the first class within

a county of 400,000 population except counties adjoining a city of
over 1,000,000 inhabitants.

439
return of

450
constitutional provision limiting debt of.

238
defined as municipal corporation..

319
defined to mean incorporated village.

315
eremption of firemen and fire-house property.

455
false statement by tarpayer constitutes a misdemeanor.

249
fiscal year

442
foreclosure action by holder of certificate of sale in certain villages. 456
grievance day

444
highway bridge, railroad, taxation for...

383
incorporated, taxation in, duty of legislature to restrict.

240
incorporation of

437
law, provisions relating to taxation.

437–467
lessee may redeem on village tas sale.

454
limitation of indebtedne98.

455
local improvements, tar for unpaid assessments.

464
map showing lot subdirisions must be filed by owner in county clerk's
office

388
non-residents, notice of tarcs.

449
notice of collector.

449
notice of tax sale.

452
officials
compensation to be fired by trustees.

442
public records, how must be kept; destruction prohibited; penalty.. 308
qualification of, as to age, citizenship and residence.

879

443

Village — (Continued)
officials --(continued)

PAGE
removal of, by application of any resident to the supreme court. 380
special franchises, must furnish information to tax commission upon
request, relative to.

42
statistics, to furnish to comptroller on request.

56
tax commission may request information.

.42, 107
term of office, when beyins, holding over, vacancies, how created and
filled.

379
poll tas

443
abolishment of

443
levy and execution for.
population exceeding 14,000, special provisions as to tax levy and col-
lection by treasurer..

465
property

bid in for, on tax sale held by it, shall be managed by the president.. 453
exempt from snow removal taxes, by town superintendent of highways 328
exempt within corporate limits, held for public use.

6
sold by it for taxes, may be bid in by, for term of Afty years toith
same rights as individual purchaser...

433
president

certificate of sale of property bid in for village at vill.zje tas sale,
may assign

453
manage property old in at village tad sale.

453
reassessment, may apply to tax commission for.

11)
release to owner of property purchased by village at tos sale held by

it, when income from property equals taxes due, to execute... 454
warrant annexed to roll, to sign....

448
purchaser on taa sale entitled to immediate possession upon recording of
certificate of sale noith county clerk...

452
purchaser on tao sale may enforce po88e88ion by summary proceedings... 453
railroad consolidation, capital stock and real estate, horo tased..

383
redemption by owner or lessee on village tax sale......

454
redemption on sale for village taces, effective upon recording a cancella-

tion of certificate of sale from purchaser or receipt from rillage
treasurer ...

454
river improvement, taxes for.

272
sale for taxes for a period of years, not exceeding Afty.

452
sales, absolute, for non-payment of taxes governed by same provisions as
sales by comptroller and county treasurer...

455
school taæ, how estimated and levied....

295
special assessment and levy...

447
special election may authorize trustees to levy special taw.

447
state highways, maintenance of, to contribute to.

337
tax commission, visitations of..
tax district, not a.....

4, 112
taxes
illegal without authority of the legislature..

261
lien of

448

. 451, 455
sales of two kinds, term of years, and absolute.

. 451, 453
special franchise assessment, entitled to notice of.

40
special franchise tax, not subject to.....

5
supplemental proceedings to collect tax by president...

205
town, embracing entire, property assessed pursuant to laws applicable to
county

466
town receiver of taxes may be appointed village receiver of tases by

board of trustees if authorized by special election in counties of
300,000 to 400,000 population; powers and duties of..

461
treasurer
collection of taxes by....

450
collector, acting as, governed by same provisions as apply to collector 4.50
collector, to pay taxes to.

450
judgment to conduct sale on foreclosure of certificate of sale, must
be named in..

459
once abolished in villages adjoining a city of the first class within

a county of 400,000 population except counties adjoining a city of
over 1,000,000 inhabitants.

439
return of collector delivered to, by village clerk.

450
title searches may be obtained by him on sales conducted by him on
the foreclosure of certificates of sale...

460

109

sales . .

Village (Continued)
trustees

PAGE
2880880r8, act as..

438
assessment-roll for special tax revised and corrected by..

447
counties between 300,000 to 400,000 population empowered if

authorized by special election to appoint town receiver of taxes,
village receiver ; powers and duties of..

461
defined as governing board.

323
items for which taxes may be levied.

446
levy taxes

446
poll taw, penalty for default, may be provided by ordinance of... 443
soldiers' and sailors' monument, duty of, in reference to taxation for. 362
special taw, may levy, if authorized at special election..

447
state highways, maintenance of, levy of tares jor.

338
town board, powers of, devolve on, and special provisions as to taxa-
tion in villages embracing entire town.

466
unpaid taxes
action may be brought to recover by village.

454
sale for

451, 455
supplementary proceedings to collect.

455
Village law, provisions relating to taxation.

437-467
Visitation of counties by tax commission.

109
Volunteer firemen, incorporated association, exemption of.

8
Volunteer firemen, exemption of in villages.

455
Warrant for collection of taxes
annexation of, by board of supervisors.

54
bank stock

28, 54
collector authorized to levy taxes by distress and sale.

55
date for annexation...

64
extension by county treasurer but not beyond April first.

68
franchise by comptroller to any sheriff.

135
Nassou county

485
school tades

296, 300
sheriff, issu to, if collector refuses to serve or give bond.

69
village-roll

448
Westchester anneration by each supervisor and not by board. ..522, 525
Warrant for state lands bid in by county treasurer, to be sent by comptroller
ten days before receipt of statement.

104
Warren county, tax sale held in, by county treasurer..

98
Washington county, tax sale held in, by county treasurer.

98
Water, land above and under, real property...

6
Water 088e8sment and tax
088088ment of property party in district...

421
a88e88ment-roll

421
levy by board of supervisors.

421
property partly in district, a88C88ment of.

421
supervisor to receive and disburse.

421
supervisors, board of, to levy...

421
town assessor8, duty to apportion in case of property partly in district.. 421
toron board to receive estimate from water commissioners and present to
board of supervisor8...

421
water commissioners to apportion..

421
Water commissioners, water tam.

421
Water company
apportionments in special districts..

.36, 37
franchise tax under section 182, exempt from.

123
gross earnings and dividend tax, subject to.

124
time to report to tax commission.

129
Water tax in towns....

421
Water-works conducted by college, exempt from taxation.,

295
Watervliet, city of, semi-annual payment of taxes and collection of arrears... 589
Wawarsing, town of, state land, school district No. subject to school tax... 306
Webb, town of, rea88c8sment of the unpaid taxes for the years 1912, 1913
and 1914, authorized

611
Westchester county
clerks, as 8C880rs authorized to employ...

412, 513
exemption of real property acquired by county subsequent to October 1,
1914, cancelled

515
register defined as recording officer.

387
special act for a88e8sment and taxation.

.517-548

Westchester county -- (Continued)

PAGE
surrogate's transfer tax clerk, appointment by comptroller...

159
tur law, enactment of, declared not to repeal, unless expressly stated as

repealing, any of the provisions of chapter 610, laro8 of 1874, as to
sale for tares and sales thereunder validated.

515
transfer tax appraiser in, appointment and salary.

151
Westchester county act

action by supervisor to collect unpaid tares..
arrears, collection of..

528
assessment-map required for each town.

517
a88e8sment-roll
apportionments

5:20, 521
certification of tares.

.521, 522
columns for special districts.

520
completion

520
errors, correction of.

531
filing

520
final completion

520
form of

521
grievance day

520
oath
official for town and special districts.

519
omissions, corrections of.

531
publication of, by town board.

520
school districts

519-521
special districts

519
special franchise (88088ment.

521
supervisor.

.520523
supervisor, copy to.

520
town board may publish.

520
tourn clerk, copy to.

519
triplicate, prepared in.

519
verification

520
assessments for local improvements, sale of lien of, upon default in payment 532
088essor8, residence, appointment, election, duties, compensation and
erpenses of

519
budget for taces.

522
compensation of a88essors..

519
corporation, tas bills to, upon filing request.

526
county treasurer, sale for tares by.

547
expenses of assessore authorized.

519
laws repealed

548
lery.

522
lien of taxes.

522
limitation in bringing action to attack sale on foreclosure of tar lien. 547
local improvements, sale of lien for unpaid assessments..

532
maps, assessment, required for each town.

517
non-residents, tax bills to, upon filing request.

526
penalties for default in payment of taxes.

522
reassessments

531
receipt for tarcs.

527
receiver of taxes.

523-530, 533, 534, 542, 547
refund for defective tar lien.

543
repealing clause

548
return by receiver.

529
sale for taxes by county treasurer.

547
sale of tax liens for taxes conducted by supervisor or receiver of tares. 534
sale of tas liens...

532-547
school districts, assessment and taxes of.

519–521
special districts, assessment and taxes of.

519
supervisor .

520-523, 529, 532, 544-547
supervisors, board of, warrant not annered by.

.522, 525
tar budget

522
tar lien
defective, reimbursement for.

543
discharge of

538
erempt.

539
foreclosure of

539
judgment on foreclosure of.

540, 541
lost, delivery of duplicate.

546

540

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