Source: https://ecode360.com/14035182
Timestamp: 2019-04-25 08:30:03+00:00

Document:
§ 8-1 Description of premises.
§ 8-2 Taxable status date; valuation date: notice of completion of tentative assessment roll.
§ 8-3 Hearing of complaints.
§ 8-4 Verification of assessment roll.
§ 8-5 Filing of roll; notice of filing.
§ 8-6 Equalization and levy for state and county taxes.
§ 8-7 Levy of taxes by Common Council.
§ 8-8 Completion and delivery of tax roll and warrant to Treasurer.
§ 8-9 Notice of receiving taxes; time for paying taxes; tax receipts.
§ 8-10 Treasurer's record of receipt of payments; tax receipts.
§ 8-11 Collection of delinquent City, state, county and school taxes, sewer rents and water rents.
§ 8-12 Settlement by Treasurer for taxes collected.
§ 8-13 Correction of assessment roll.
§ 8-15 Taxes, water rents and assessments a lien.
§ 8-16 Taxes on farm lands.
§ 8-17 Income and expense statements.
§ 8-19 Opening, altering or extending streets or public grounds; assessment of benefits: payment.
§ 8-20 Procedure for local improvements.
§ 8-22 Proceedings to obtain right-of-way.
§ 8-23 Costs and expenses.
§ 8-24 Paving, repaving or macadamizing.
§ 8-25 Assessments payable in installments.
§ 8-26 Public Works Improvement Fund.
§ 8-27 Macadamizing or slagging without petition.
§ 8-28 Change of grade of streets.
§ 8-29 Curbs and gutters.
§ 8-30 Cleaning sidewalks and gutters of snow and ice.
§ 8-31 Work to be done by contract.
§ 8-32 Guardians ad litem for infant defendants.
§ 8-33 Description of premises.
§ 8-34 Rebates and deficiencies.
§ 8-35 Assessment not invalidated by irregularities.
§ 8-36 Right to review assessment or tax limited.
§ 8-38 Consolidation of separate proceedings.
Department of Assessments and Taxation — See Charter, Art. IX.
Streets and sidewalks — See Ch. 244.
Taxation — See Ch. 255.
In the assessment of any lands in the City for any purpose, it shall be sufficient to state the name of one of the owners of such lands if the owner or owners or any of them are residents of the City and known to the Assessor; if the owner or owners are unknown to the Assessor or if they are nonresidents and the ownership is unknown to the Assessor, then the assessment may be designated unknown, and there shall be stated the number of the lot and the block, if subdivided into lots and blocks and so designated upon the City map last adopted by the Common Council, or the number of the lot or farm lot, if not so subdivided into blocks and lots and so designated, and also the street and number of any building thereon: but if the land is vacant or the building thereon is not numbered, then the name of the street on which it fronts and a brief description of the premises shall be given. In case no inhabited building is on the land and the residence of the owner is unknown, such owner may be designated as unknown. No assessment hereafter made in said City shall be held to be invalid because the same may be made out in terms against owner or owners unknown or the estate of a deceased person, naming such person or the executor, administrator, heirs or devisees of a deceased person, naming such person or any of them or against a company or a firm name or against a person in whom is the record title, though not the actual title of the property, or for any cause arising through ignorance or mistake as to the names of the owner or owners of the property assessed, whether individually or a corporation, provided that such property is sufficiently described on the assessment rolls to reasonably identify and indicate to a person familiar with the same the particular property which it was intended to assess. Every assessment roll shall be considered as referring to the last-adopted map, unless it be otherwise stated therein.
The taxable status date and the valuation date for real property in the City of Cohoes shall be governed by the provisions of §§ 301 and 302 of the Real Property Tax Law of the State of New York.
The taxable status of real property in the City of Cohoes shall be determined annually as of the first day of March. All real property in the City shall be valued as of the preceding first day of July. The date of taxable status of the real property contained on the assessment roll shall be imprinted or otherwise indicated at the top of the first page of each volume of said roll.
The Assessor shall complete the tentative assessment roll on or before the first day of May in each year and shall prepare a duplicate thereof, both of which shall be deemed originals, and shall file one with the City Clerk and one in the office of the Assessor. He/she shall forthwith cause a notice, the contents of which are prescribed by Subdivision 1 of § 526 of the Real Property Tax Law of the State of New York, to be published once in the official newspaper of the City. Said notice shall specify the date or dates and times at which the Board of Assessment Review shall meet to hear complaints with respect to assessments.
After publication of the notice and until the fourth Tuesday of May, the Assessor shall make the tentative assessment roll available for public inspection as prescribed by Subdivision 2 of § 526 of the Real Property Tax Law of the State of New York.
When an original final assessment roll is prepared pursuant to § 516 of the Real Property Tax Law of the State of New York, the tentative assessment roll shall be retained in the office of the Assessor as a public record for a minimum of five years from the date of filing thereof.
Administrative review of assessments shall be performed by the Board of Assessment Review, which shall be constituted pursuant to Title 1-A of Article 5 of the Real Property Tax Law of the State of New York.
Beginning on the fourth Tuesday of May, and so many days thereafter as the Board of Assessment Review deems necessary, such Board shall meet to hear complaints in relation to assessments.
The persons entitled to file complaints in relation to assessments with the Board of Assessment Review, the time and manner of filing such complaints and the grounds for administrative review of assessments shall be governed by § 524 of the Real Property Tax Law of the State of New York.
At the meeting of the Board of Assessment Review to hear complaints in relation to assessments brought before it, such Board shall have all of the powers and duties prescribed by the Real Property Tax Law of the State of New York and by any other law. The Board of Assessment Review may adjourn from time to time for the purpose of hearing complaints.
When the tentative assessment roll has been changed after the hearing and determination of all complaints as provided in Title 1-A of Article 5 of the Real Property Tax Law of the State of New York, the Assessor shall appear before any officer of the county authorized by law to administer oaths and shall make and subscribe before such officer an oath in the following form: "I, the undersigned, do depose and swear that, to the best of my knowledge and belief, the foregoing final assessment roll conforms in all respects to the tentative assessment roll with the exception of changes made by the Board of Assessment Review and assessments made by the State Board of Real Property Services," which oath shall be set forth on such final assessment roll and signed and verified by the Assessor.
On or before the first day of July, the Assessor shall complete the final assessment roll, deliver the original to the Clerk of the county legislative body, and prepare and file a certified copy in the office of the City Clerk. The Assessor shall forthwith cause a notice to be published once in the official newspaper of the City and posted conspicuously in City Hall, stating that the final assessment roll has been completed and a certified copy thereof so filed for public inspection.
The certified copy of the final assessment roll shall be retained in the office of the City Clerk as a public record for a minimum of 10 years from the date the final assessment roll was filed.
Notwithstanding the foregoing provisions of this section, the county legislative body may require additional copies of the assessment roll to be made and specify by whom such additional copies shall be made.
At any time after the first day of October and before the first day of November, the City Clerk shall deliver one of the duplicate assessment rolls as corrected and verified to the Chairman or Clerk of the County Legislature of the County of Albany. The County Legislature shall examine said assessment roll together with the assessment rolls of the several tax districts in the county and shall equalize the valuations within the City of Cohoes with the valuations of the several tax districts in the county in the manner prescribed by law. When the proportion of the state and county taxes to be levied against property within the City of Cohoes is determined by the County Legislature, the amount thereof shall be certified by the Chairman and Clerk of said Board, and the certificate, together with said assessment roll, shall be thereupon returned to the Clerk of the City of Cohoes. Thereafter the amount of state and county taxes so certified shall be levied and assessed against the property within the City of Cohoes as in this Code prescribed.
The amount of state and county taxes certified to the Common Council of the City by the County Legislature.
The amount of the tax budget as adopted by the Common Council for that year as provided in this Code.
At the same time the Common Council shall levy and assess against the individuals, corporations and property chargeable therefor such sums as shall have been reported by the Commissioner of Public Works to the Assessor as prescribed by § 65-2.
The City Clerk, in each year under the direction of the Common Council, shall extend and apportion in separate columns on one of the assessment rolls delivered to him/her the amount of the state and county taxes and the City taxes and such other amounts as may have been levied and assessed against individuals, corporations and property as prescribed in the prior section. After said assessment roll has been completed and the taxes thereon extended, the same shall be adopted by a resolution of the Common Council, and the Common Council shall thereupon cause to be annexed thereto a warrant under the seal of the City, signed by the Mayor and the City Clerk, commanding the Treasurer to receive and collect the sums in the roll specified as levied and assessed against the persons, property, companies and associations therein mentioned or described, together with such percentage or penalty and interest as herein prescribed.
The duplicate original of the assessment roll shall remain a public record on file in the office of the City Clerk.
Immediately upon the delivery of the City roll and warrant, the Treasurer shall publish at least once a week for two successive weeks a notice in the official newspaper of the City that he/she will attend to his/her office with said roll and warrant, after the first publication of said notice, Monday through Friday, legal holidays excepted, and on the last Saturday of the tax collection period, the hours of collection to be determined and published by the Board of Managers, to receive City, county and state taxes and water/sewer rents, and it shall be his/her duty to attend accordingly. The Treasurer shall remit to the County Treasurer of the County of Albany at least once each year all moneys collected on account of state and county taxes, penalties excepted, and take duplicate receipts therefor, one of which shall be immediately filed in the office of the Comptroller.
State and county taxes shall be payable in one installment, beginning March 1, and no deductions shall be made or allowed therefrom. Such taxes may be paid within 30 days after the first publication of the notice above prescribed without interest or penalty. On all such taxes remaining unpaid after March 31, interest shall be added thereon at the rate of 18% per annum.
General City taxes may be paid in two equal installments payable respectively in March and September in each year. If 1/2 of the amount of any City tax on the tax roll is paid within 30 days after the first publication of said notice and 1/2 thereof is paid on or before September 30 in the same year, no interest or penalty shall be charged. On all taxes remaining unpaid after the expiration of 30 days from the first publication of such notice (except as herein otherwise provided), interest shall be charged at the rate of 18% per annum, to be computed pursuant to the terms and conditions of each billing stated thereon.
Immediately upon payment of any tax, water rent or assessment, the Treasurer shall enter the amounts thereof in separate columns of a properly ruled book and opposite the name of the person or corporation paying the same and the date of such payment. Each entry shall refer to the page and line of the tax, assessment or water rent roll where the same is charged and shall include such other information as may be prescribed by the Comptroller. Under the direction of the Board of Managers, the Comptroller shall prepare and deliver to the Treasurer tax, assessment and water rent receipts consecutively numbered and in substantially the form prescribed by the State Board of Tax Commissioners. The Board of Managers shall prescribe rules and regulations for the delivery of such receipts to the Treasurer and for his/her properly accounting therefor.
In case any of the taxes mentioned in said assessment roll remain unpaid or uncollected on the 15th day of October succeeding the delivery of said rolls to the Treasurer, up to which time all money paid on account of such taxes shall be paid to the Treasurer, the Treasurer shall deliver to the county officer responsible for enforcing collection of delinquent taxes on said 15th day of October in each year an account, to be entered in one of the books containing the description of the unpaid taxes, of the several amounts collected by him/her for taxes and of the amount of taxes then remaining due, with a description of the property liable for the same, as described in the assessment roll; making oath before said county officer or, in case of his/her absence, before the Mayor or Recorder of said City, to be duly entered after such statement, that the sums mentioned in such account remain unpaid and uncollected and said Treasurer shall thereupon be discharged from all liability for the amount uncollected by him/her and shall be credited therewith by said county officer. In making the return of unpaid taxes to said county officer, the Treasurer shall add 5% to the amount of each tax levied, which 5% shall be retained by the county. In the event that the Treasurer fails to do so, said county officer shall make such addition. It shall be the duty of said officer to enforce such unpaid taxes pursuant to applicable law.
It shall be the duty of the Treasurer to pay over to the Comptroller of Albany County at the end of each month, during the period the tax roll and warrant is in his/her hands, all moneys received by him/her for taxes on such roll; provided, however, that he/she shall make such payment only after the receipt of all moneys raised for City purposes. He/She shall take duplicate receipts for each payment, one of which shall be immediately filed with the Commissioner of Accounts. All other moneys received by him/her for taxes, sewer rents and water rents shall daily be deposited in such bank or banks as are made depositories of the City. Except as otherwise provided by this Code, the Treasurer shall settle on the 15th day of October with the County Comptroller for state, county, City and school taxes, sewer rents and water rents, in the manner required by law of town collectors.
Correction of errors on the tentative assessment roll and correction of the final assessment roll shall be made in accordance with Title 3 of Article 5 of the Real Property Tax Law of the State of New York.
In case any tax, water rent or assessment, including taxes and assessments for local improvements, shall be void or shall have failed in whole or in part for want of jurisdiction or for any irregularity in the levying or assessing thereof, the Common Council shall have the power and it shall be its duty to cause the same or said part of the same to be reassessed against the proper persons and property affected thereby, according to law, in the same manner so far as practicable, as is prescribed by law for making, levying and enforcing original taxes, water rents or assessments. If any person shall have paid on a former assessment, the same shall be credited, and in case the payment exceeds the amount reassessed, the surplus shall be refunded. In case the amount assessed for any local improvement shall be insufficient to defray the expenses of such improvement, the Common Council shall cause to be assessed the amount of the deficiency in like manner as other assessments of like nature are made. No action or remedy shall lie or be maintained by any one to recover upon or by reason of the payment of collection of any such original or former illegal or void assessment or tax where the new assessment or reassessment has been or shall be made as aforesaid in place thereof.
All taxes, local assessments and water rents assessed, levied or charged under any of the provisions of this Code shall be a lien, prior and superior to every other lien or claim, except the lien of an existing tax, water rent or local assessment, on the real property upon which it is levied and upon all the real estate in said City the person taxed or assessed from the date of the adoption by the Common Council of the tax, assessment of water rent roll until paid or otherwise satisfied or discharged.
Farm or agricultural lands shall be assessed and taxed pursuant to New York State law and any rules or regulations promulgated pursuant thereto.
Where the owner's books and records reflecting the operation are maintained on a calendar-year basis, the statement shall be for the calendar year preceding the date the statement shall be filed.
Where the owner's books and records reflecting the operation of the property are maintained on a fiscal-year basis for federal income tax purposes, the statement shall be for the last fiscal year concluded as of the first day of August preceding the date the statement shall be filed.
Notwithstanding the provisions of Subsection A(1) and (2) of this subsection, where the owner of the property has not operated the property, and is without knowledge of the income and expenses of the operation of the property, for a twelve-month period, concluded as of the first day of August preceding the date for filing the statement, then the statement shall be for the period of ownership.
The Assessor may for good cause shown extend the time for filing an income and expense statement for a period not to exceed 30 days.
Such statement shall contain the following declaration: "I certify that all the information contained in this statement is true and correct to the best of my knowledge and belief. I understand that the willful making of any false statement of material fact herein will subject me to the provisions of law relevant to the making and filing of false instruments and will render this statement null and void."
The form on which such statement shall be submitted shall be prepared by the Assessor, and copies of such form shall be made available at the office of the Assessor.
The Board of Assessment Review shall dismiss a hearing on any objection to the assessment of property for which an income and expense statement is required and not been timely filed. For hearings held prior to the first required date for the filing of income and expense statements, the Board of Assessment Review may require the filing of income and expense statement by income-producing property with the complaint. Failure to produce an income and expense statement within a reasonable period shall be grounds for dismissal of the complaint.
Where an income and expense statement is required and has not been timely filed, the City may compel, by subpoena, the production of books and records of the owner relevant to the income and expenses of the property, and may, also, make application to any court of competent jurisdiction for an order compelling the owner to furnish the required income and expense statement.
As used in this section, the term "income-producing properties" are those owned for the purpose of securing an income from the property itself, but shall not include residential property containing three or fewer dwelling units.
Except in accordance with proper judicial order or otherwise provided by law, it shall be unlawful for the Assessor, any employee in the Assessor's office, any person engaged or retained by the City on an independent contract basis or any person, who, pursuant to this section, is permitted to inspect any income and expense statement or to whom a copy, abstract or a portion of any such statement is furnished, to divulge or make known in any manner the amount of income or expense or any particulars set forth or disclosed in any such statement required under this section. The Assessor or any employee in the Assessor's office charged with the custody of such statements shall not be required to produce any income and expense statement in any action or proceeding in any court, except on behalf of the Assessor's office. Nothing contained herein shall be construed to prohibit the delivery to an owner or his or her duly authorized representative of a certified copy of any statement filed by such owner pursuant to this section, nor to prohibit the publication of statistics so classified as to prevent the identification of particular statements and the items thereof, nor the inspection by the Corporation Counsel of the statement of any owner who shall bring an action to change an assessment. Any violation of the provisions of this subsection shall be a misdemeanor and grounds for termination or removal from office.
The laying out, opening, constructing and making of streets, public grounds, squares, parks, sewers, drains, culverts, arches and bridges in said City.
The widening, narrowing, altering or discontinuing of any street, public ground, square or park or any part thereof in said City, provided that no street or any part thereof shall be discontinued, except upon written petition, duly signed and acknowledged, by all persons owning the lands fronting upon the street or upon the part so discontinued.
The acquisition, construction or reconstruction of or an addition to a sewer system (either sanitary or surface drainage or both) or a water system (either supply or distribution or both), including purification or disposal plants or buildings, land or rights in land, or original furnishings, equipment, machinery or apparatus incidental thereto or necessary therefor.
The Common Council may determine that the cost of any of the local improvements specified in this section shall be borne entirely by the City at large or entirely by the real property determined by the Common Council to be benefited thereby or jointly by the City and said benefited real property in such proportion as may be determined by the Common Council.
Any ordinance enacted pursuant to this section shall contain a determination by the Common Council as to the method and manner by which the cost of the local improvement therein authorized shall be borne.
No ordinance shall be enacted pursuant to this section until the provisions of § 8-20 of this Code shall have been complied with.
Whenever the Common Council shall intend to lay out, alter, widen, extend, contract or discontinue any street, lane, alley, highway, sewer or public grounds in said City and the lands of any person or corporation or any rights or easement therein shall be necessary for such purpose and whenever the Common Council shall intend to acquire lands, rights or easements therein for any purpose mentioned in this Code, it shall cause the same to be surveyed and monuments placed showing the line thereof and a map to be made of the same which shall be filed in the City Clerk's office, showing upon such map the lots, tracts and parcels of land and rights or easements therein, that are deemed necessary to be taken, and the commencement, course and termination of the street, lane, alley, highway or park proposed to be laid out, widened, extended or altered or other work or improvement proposed to be made in or through the land so to be taken. For that purpose the City Engineer and those acting under his direction shall have power to enter upon any grounds in said City. The Common Council shall then declare by resolution its intention to take and appropriate said property for the proposed improvements, and thereafter it may, subject to the provisions of this Code, purchase from the owner or owners thereof the land or right of easement therein deemed necessary and make him/her or them such compensation as the Common Council shall judge reasonable upon receiving from such owner or owners a conveyance thereof to the City. In case the Common Council is unable to agree with the owner or owners for the purchase of any real estate or land or right or easement therein required for the purpose aforesaid, the City shall acquire the same by condemnation proceedings under the provisions of the Eminent Domain Procedure Law of this state and amendments thereto. No one shall alter the condition of any part of said land except to plant and harvest crops thereon, after such map is so filed, while such proceedings are pending. A violation of this provision shall constitute a misdemeanor. After such damages shall have been ascertained and determined, said Common Council shall declare a district of assessment therefor, and the Common Council shall direct such part of the amount of such damages and expenses to be assessed upon the City and such part locally as they shall deem just. The Common Council shall then direct the City Assessors to assess the amount awarded for damages and expenses so directed to be borne by the property benefited locally, specifying the aggregate amount of the same, upon the property within such district of assessment. The Assessors shall proceed to assess such amount upon the property benefited by such improvement, in a just and equitable manner, and as near as may be, in proportion to the benefits received; such assessment shall be made in the same manner as other local assessments. When the assessment roll shall be filed, the assessment may be appealed from in the same manner, and the Common Council shall possess the same powers in reference thereto and proceed in the same manner as on appeals from other assessments. Within three months after the final determination of all proceedings in which any award shall have been made and before taking possession of the property, the Common Council shall cause to be paid or tendered to the respective owners the amount awarded to each, respectively, less any sum which shall have been assessed against them for any benefits on account of such improvement. In case any such owner shall refuse the same or be unknown or nonresident of the City or for any reason be incapacitated from receiving the amount or the right thereto be disputed or doubtful, the Common Council may make payment of the portion to the County Treasurer of the County of Albany and file a statement of facts and circumstances in each case and a transcript of the report of the Commissioners relating to the ascertainment of the amount so paid in with the Clerk of Albany County, and said Clerk shall make a report to the Supreme Court, at its first term held in the county, of the amount thus deposited, accompanied with the statement and transcript aforesaid; and the Supreme Court shall have authority and it shall be its duty, at such term of Court, to order the investment of such money or the payment thereof on the ascertainment of the person entitled thereto. Upon such payment or tender, or payment to the Clerk being made, the fee of the land shall be vested in the City.
Where cost to be borne at large. Where the Common Council has under consideration a local improvement specified in § 8-18 of this Code, the cost of which is proposed to be borne entirely by the City at large, it shall proceed to authorize the same by ordinance pursuant to § 8-18 of this Code, and such ordinance shall take effect immediately.
Where cost to be borne by assessment.
Petition. Where the Common Council has under consideration the acquisition, construction, reconstruction or repair of or addition to any local improvement specified in § 8-18 of this Code, the cost of which is proposed to be borne entirely or partly by local assessment, the Common Council shall not take any further action until the owners of at least 1/2 of the total number of front-feet lineal measurement or at least 1/2 in number of the owners of the real property on the street or portion of street upon or along which the proposed improvement is to be made petition therefor or consent thereto in writing, and a certificate of the City Engineer must be endorsed on said petition or consent or attached thereto, to the effect that he/she has examined such petition or consent and that such requirement of property owners have signed the same, which certificate shall be prima facie evidence of the facts contained therein.
Declaration of intention. Where the Common Council has been duly presented with a petition or consent in accordance with the provisions of Subsection B(1), it may adopt a resolution declaring its intention to provide the improvement requested or consented to therein. Such resolution shall contain a brief description of the character, location and extent of the proposed improvement and the property and property owners proposed to be assessed and shall specify the time when and place where said Common Council will meet to further consider said improvement and to hear all persons, interested in the subject thereof, concerning the same. In the case of a sewer improvement, such resolution shall also be in conformance with the provisions of § 8-21 of this Code.
Notice of hearing. The Common Council shall cause a copy of such resolution, certified by the City Clerk, to be published once each week for two calendar weeks in the official newspaper of said City immediately prior to and exclusive of the calendar week in which the day set for the hearing as aforesaid occurs. A calendar week, for the purpose of this section, shall be deemed to include the time from 12:00 midnight Sunday to 12:00 midnight Sunday next.
Whether all the property and property owners proposed to be assessed are benefited thereby.
Whether all the property and property owners deemed to be benefited thereby are proposed to be assessed.
Whether it is in the public interest to provide the local improvements.
Ordinance. If the Common Council shall determine, after such hearing and upon the evidence given thereat, all of the above questions in the affirmative, it shall, within 30 days, authorize the same by ordinance in the manner provided in § 8-18 of this Code, and such ordinance shall take effect immediately. Such ordinance shall contain a provision establishing a district of assessment which shall contain all the property and property owners which, in the judgment of the Common Council pursuant to its determination after the public hearing as aforesaid, are benefited thereby.
Alteration of districts of assessment. The Common Council may, at any time, alter, enlarge, diminish or dissolve any district of assessment so established, provided that a petition therefor or consent thereto, in the form and manner prescribed in Subsection B(1), has been presented to said Common Council requesting the same. Upon presentation of such a petition or consent, the Common Council shall adopt a resolution calling a public hearing, which resolution shall specify the time when and the place where said Common Council will meet to consider the petition or consent and to hear all persons interested in the subject thereof concerning the same. Such resolution shall also contain a brief description of the property, either within the boundaries of the district or outside thereof, as the case may be, which is the object of such alteration, enlargement, diminution or dissolution. Such resolution shall be published in the form and manner prescribed in Subsection B(3). If, after such public hearing, the Common Council shall determine that it is in the public interest to make such alteration, enlargement, diminution or dissolution, it shall adopt an ordinance providing for the same, which ordinance shall contain a brief description of the property affected and a statement that such action is in the public interest.
Each resolution of the Common Council declaring its intention to construct a sewer shall specify therein the two points between which it is proposed to construct the same, the size thereof and the materials of which it is proposed to be constructed. The City Engineer shall forthwith, on the passage of any such resolution, make a survey and prepare a map showing all the property within the City likely to be benefited by such sewer, a profile thereof and an estimate of the materials required, including the amount of each kind of excavation and the total estimated cost of constructing such sewer, and shall file such map, profile and estimate with the City Clerk before the City shall publish or serve notices of the proposed construction of such sewer. All sewers hereafter constructed in said City shall conform, as nearly as may be determined by the Common Council, to the present system of sewers. The Common Council may order sewers for the draining of streets, cellars, buildings, lots, pools, vaults or for any other proper sewerage purpose to be constructed in any street or, with the consent of the owner or, if real property is acquired or taken as in this Code provided, for that purpose, in, upon or across any such real property outside of a street.
Whenever the Common Council shall order a public sewer to be made through the lands of any person, corporation or association and the owner or owners of such lands shall not consent thereto and the City is unable to agree with the owner or owners upon the compensation to be made therefor, the Common Council may take such condemnation proceedings to ascertain and assess the damage and benefits to the parties interested as is provided by the sections of this article relating to the taking of private lands for streets, and said sections are hereby declared to apply to proceedings under this section, and by such proceedings the City of Cohoes shall acquire a permanent right-of-way for a sewer of any size or depth, with the right to repair or relay such sewer at any time. The costs and expenses of such condemnation proceedings, together with the compensation paid to the owner of such real property for such title, right or easement, shall be a part of the expense of the sewer for which such land, right or easement was acquired. Such sums for inspection of the sewer as the officers making the local assessment shall allow, based upon actual cost thereof, the cost of necessary printing and publication of notices, the cost of maps, plans, surveys, profiles, printed matter and all labor and material whatsoever, necessary or incident thereto, or connected therewith, shall also be included in the expense of constructing the sewer.
Except as otherwise provided in this article and except as otherwise provided by the Council by ordinance concerning the particular assessable improvement, the City shall bear and pay the cost and expenses of the same at or across intersections of streets, if it may be constructed or made at or across such intersections of streets, but the Council may provide that this expense be assessed ratably among the various property owners benefited and, also, if it is, constructed or made along the border of and contiguous and adjacent to other property owned by the City, such sum of money therefor as the Assessor shall determine to be just and equal in proportion to the benefits received by the City and its said property from such improvement. After deducting said sum or sums of money to be paid by the City, 1/2 of the remainder of the cost and expenses of such sewer or other local improvement shall be paid by the City, the remaining 1/2 thereof shall be paid by the owner, owners or occupants of and shall become and be a charge on land included in said district of assessment.
The Council may, at its discretion, direct that 100% of the cost of the project be assessed against the properties benefited, but if the Council elects to assess 100% of the cost of the project against the properties benefited, it shall, pursuant to § 8-20 of the Code, by resolution, declare its intention for such local improvement and, at that time, declare its intention to assess 100% of the cost of the project against the properties benefited. If the Council does not elect to direct the assessment of 100% of the cost of the project against the properties benefited, the City Assessor shall thereupon proceed to assess such 1/2 of the cost and expenses against the owner or owners or occupants and upon the property deemed to be benefited by such sewer or other improvement in a just and equitable manner and as near as may be in proportion to the benefits received therefrom. If the Council elects to assess 100% of the cost of the project against the properties benefited, the City Assessor shall thereupon proceed to assess 100% of the cost and expenses against the owner or owners or occupants and upon the property deemed to be benefited by such sewer or other improvement in a just and equitable manner as near as may be in proportion to the benefits received therefrom.
The Assessor, on the completion of his/her assessment roll, shall file the same in the office of the City Clerk, and the City Clerk shall thereupon cause a notice to be published in the official newspaper of said City, once each week for at least two weeks, that the assessment roll has been filed with the City Clerk and that the Common Council will, on a certain day and place to be therein specified, which shall not be fewer than 10 days from the first publication of said notice, proceed to confirm said assessment. At the time and place named in said notice or at any other time or place to which the Common Council may from time to time adjourn said hearing, any person interested may appear before the Common Council and apply to have said assessment roll altered or corrected as he/she may deem just.
After hearing all such applications, the Common Council may proceed to make such alterations and corrections, if any, in said assessment roll, as it may deem just, and by resolution confirm the same. Said assessment shall thereupon be and become final and conclusive upon all persons interested, both as to regularity and validity of the proceedings and of each and every part thereof and as to the validity of each and every assessment thereunder and as to the respective amount or amounts thereof.
Unless otherwise provided pursuant to the provisions of this article for payment by installments, the owner or owners of or persons interest in any lot or parcel of land locally assessed as hereinbefore provided may pay to the Treasurer, who shall receive said assessment roll from the City Clerk, the amount of such local assessment at any time within 20 days after such final assessment and confirmation thereof without fees or interest. If such owner or owners or persons interested in any lot or parcel of land so locally assessed shall neglect or omit to pay such local assessment within said 20 days, then and in such case the Treasurer shall proceed to collect the same with interest thereon at the rate of the bonds issued, from the date of confirmation in the same manner as is provided hereinafter in this article for collection and payment of assessments for paving and other local improvements, and the provisions of this article with reference to sale of property for unpaid assessments, or unpaid installments of assessments, if provision be made by the Common Council for payment by installments, shall be applicable to assessments for improvements made under any ordinance or resolution of the Common Council passed pursuant to this Code.
If the Board of Managers shall of its motion decide that any street, section of a street, place or square ought to be paved, repaved or macadamized and the owners of more than 1/2 of the total feet front or more than 1/2 of the bona fide owners of the property abutting upon the street or section of a street upon which the improvement is to be made give consent thereto, in writing, or if in place for said consents, the Common Council shall by resolution by a vote of 2/3 of its members concur with the Board of Managers that such improvement is expedient and necessary, said Board shall publish once in each week for at least two successive weeks a notice in the official newspaper of said City, that at a time and place therein specified, it will meet to make a final determination thereof. Such notice shall contain a brief description of the character, location and extent of such proposed improvement. At such meeting of said Board, any person shall be entitled to be heard for or against such improvement.
Determination to make improvement; letting contract.
If the Board shall finally determine to make the improvement, it shall record an order to that effect in its minutes and shall cause plans and specifications thereof which may specify in the alternative such different kinds of material as the Board may see fit, accompanied by a map establishing and fixing the grade therefor, to be prepared by the City Engineer, which shall be presented to the Board of Managers and, if approved by it, shall be filed with the City Clerk.
The Board of Managers shall then advertise for bids for making of such improvements with each kind of pavement or materials specified, according to such plans and specifications, by publishing a notice in the official newspaper of the City and for such time as such Board shall direct, not less than once each week for two weeks. Each contract must be awarded to the lowest bidder who in the opinion of the board is responsible for the performance of the same with the material finally adopted by the Board of Managers, who shall furnish the security as hereinafter provided, unless the Board of Managers shall deem it for the best interests of the City and the adjacent and contiguous property owners to reject all bids made. If no satisfactory bid shall be received pursuant to said advertisement, or otherwise, the Board of Managers may discontinue or abandon the work, or may advertise for new proposals.
No bid shall be accepted unless accompanied with such security in such amount and penalty and in such form as the Board of Managers may direct and approve, conditioned that the bidder will accept and execute a written contract and specification in case it shall be awarded to him/her. Said security shall be so given after proper specifications shall have been made and filed in the office of the City Clerk and after notice for such bids has been published at least once each week for two weeks in the official newspaper of the City. The advertisement for bids need not contain the specifications but may refer to them as on file. No contract shall be let for such improvement unless the contractor shall also have executed and delivered to the City a bond in a penalty not less than 1/2 the amount of the contract, to be fixed by the Board of Managers, duly executed and acknowledged with two or more sureties, who shall qualify as prescribed for sureties in civil actions, or with a responsible surety company, which bond shall be approved, as to its form and sureties, by the Board of Managers and by the Corporation Counsel and shall be filed with the City Clerk. Such bond shall be conditioned for the faithful performance by such contractor of his/her contract in accordance with the terms thereof and to indemnify and save harmless said City from all damages to be paid under the provisions of the Workers' Compensation Law and all negligence on his/her part or that of his/her subcontractors or his/her or their agents, employees or servants and to pay or cause to be paid the wages and compensation of all laborers who shall be employed in work in and about such improvements and to pay for all materials furnished in and about such improvements. Actions or proceedings on such bond may be brought by the laborers and material men secured thereby at any time within one year after such cause of action accrued, in their name or names or that of their assigns, but the reason of such bond, or for costs of any such action or proceeding thereon by any laborer, materialmen or assigns.
Liability of City. The City shall not be held liable in any action brought or had under any contract made with the contractor as aforesaid, for any other or greater liability than that expressed therein, nor required to pay out or otherwise dispose of any sums of money for the doing of such work or the furnishing of such material greater than is stipulated in such contract, nor otherwise than in strict conformity with the stipulations thereof. Extra work, however, may be done or materials furnished and allowed for by said Board of Managers, but the same must be along and upon the line of the proposed improvements and must be allowed by said Board, in writing, before said work is done or materials furnished.
Gas mains; cable, telephone and electric light wires.
Whenever the Board of Managers shall finally determine to pave or repave any street or portion of a street and gas mains are not at said time laid in said street or the portion thereof so determined to be so improved, the Board of Managers shall have power to require and compel any such utility or the owners of any such utility works having their mains laid in any of the streets of said City to lay their mains along the street or portion of a street so finally determined by said Board to be improved as aforesaid within such limits, of such size, not exceeding the size of the adjoining pipes, in such manner and in such place and within such time as the Board of Managers shall determine, and may serve written, typewritten or printed notices thereof accordingly upon such utility or upon such owner or owners of gas mains hereinbefore specified, to so lay or extend its or their mains in and along said street or portion thereof so finally determined to be improved as aforesaid. The Board of Managers, under such circumstances, may require any cable, telephone or electric light company, having its wires or cable extended overhead along any such street or portion thereof so determined to be so improved, to place the same in subways along the part to be so improved and to remove the overhead construction under the same terms and subject to the same conditions prescribed herein for laying of gas mains.
In case of neglect or refusal of such utility, or such cable, telephone or electric light company, or such owners of gas mains as aforesaid, to lay said mains in said street or such portion thereof as directed by said Board of Managers and within the time and in the manner and as so ordered and directed, said Board of Managers shall have the power to lay and complete the same, and the actual cost and expense incurred in doing the same shall be valid charge and claim by the City of Cohoes against said company or said owner of mains as aforesaid neglecting or refusing so to lay and complete the same, and for which said City may maintain an action against said company or owner aforesaid, and such cost and expense shall be a lien and assessed against and collected from such company or owner in the same manner as assessments are made against and collected from street railways, as set forth in Subsection E of this section; provided, however, that said cable, telephone or electric light company, instead of placing its wires in said subways, shall have the option of removing its said overhead poles, wires and cables from the streets to be paved to such other street or streets as may be designated by the Board of Managers which said street or streets shall be such as will form a reasonable and practicable route for said overhead cable, telephone or electric light poles, wires and cables.
The right to order and require any utility or owner of gas mains in any of the streets of said City to lay its mains or pipes in any street or portion thereof so determined to be improved as aforesaid by the Board of Managers shall include the right to order the laying of lateral service pipes connected therewith, opposite each separate piece of property as directed by said Board of Managers to a point and points within the curbline or lines opposite thereto, by said utility or the owners of gas mains in the streets of said City, including the right of said Board to lay and connect the same, on notice to and default of said utility or owner aforesaid, and with the same liability of such company or owner, and the same right and remedies by the City of Cohoes against said company or owner, for the recovery of the actual cost and expense thereof as arises in case of mains.
Water and sewer connections. When the sewer mains and water mains have been laid and completed in any street or portion thereof, in or upon which the Board of Managers shall have finally determined to make such improvements, by paving or repaving, said Board shall immediately cause a notice to be published in the official newspaper of the City, requiring the owners or occupants of any and all property fronting or abutting on said street or the portion thereof, upon which such improvements are to be made, to make connections with the water and sewer mains in said street or the portion thereof to be so improved and to make and lay service and house connection pipes from both said sewer mains and said water mains in front of each separate piece of property and where directed by said Board of Managers, at least to a point within the line of the curbing, within such time and in such manner as the Board of Managers shall prescribe; and whenever any such owner or occupant shall have made default in making such connections with said sewer mains and water mains opposite the lands and premises owned or occupied by him/her and in making and laying service and house connection pipes therefrom, at least to a point within the line of the curbing, as directed in and required by said notice therefor in the manner and within the time therein specified, the Board of Managers shall have power and authority to so make, extend and complete the same to a point within the line of curbing opposite thereto and in front thereof, and the actual expense thereof, including all labor done and materials used in doing and completing the same, shall be assessed by the Common Council of said City upon each separate piece of property, opposite which the same shall be done and completed and shall be a lien and liens on said premises and lots of land respectively, and the same shall be collected in the same manner as other local assessments, or assessments for local improvements, provided by this Code.
Cost and expenses of improvement.
The cost and expense of such improvement, namely, of such paving, repaving, macadamizing or remacadamizing, shall be deemed to include, in addition to the actual contract price, with or without covenants of maintenance thereof, and cost of all labor and material therefor, the sums actually paid or incurred for services of a competent engineer and inspectors in connection with such work and in connection with the proceedings therefor, also interest on all bond anticipation notes issued in the course of doing and prosecuting such work and improvements prior to the issue of bonds therefor. Such cost and expense shall also include all necessary printing and publication in the official newspaper of the City and in such other newspapers and journals as said Board shall direct of all notices or matter herein provided and shall, also, include the cost of all maps, plans, surveys, profiles, printed matter and all other labor and materials whatsoever, necessary or incident thereto, or connected therewith.
The cost and expenses of such paving, repaving or macadamizing as are made along the border upon and are contiguous and adjacent to any property owned by the City, including crosswalks and intersections of streets, and 1/2 of the remainder of such improvements, exclusive of the amount charged to any railroad company shall be paid by the City at large; the balance of the cost and expenses of such improvements, exclusive of the part to be done or paid for by any railroad company under the terms of the general laws of this state, shall be paid and become a charge upon and shall be assessed against the real estate abutting and bordering upon and contiguous and adjacent to the streets, alleys, public places or way, or any part thereof, so improved.
The whole or any part of the cost and expense of said improvement between the tracks, the rails of the tracks and two feet in width outside of the tracks of any street surface, the railroad corporation using its tracks in any street, avenue, public place in the City, incurred by the City after failure of such corporation to pave, repave, macadamize, remacadamize or repair on any such street, avenue or public place within 30 days after notice so to do from the Common Council or Board of Managers or on the behalf or by the authority of either, may, after payment thereof by the City, be assessed against and collected from such corporation in the same manner as assessments are made against and collected from abutting property owners for pavements, except that not more than 20 days' time shall be given to such railway company to pay the same after it shall become due and before proceedings may be instituted to collect the same, after which 20 days, such assessment shall bear interest at the rate of 18% per annum from the date of confirmation of assessment, and all the franchise and property of such railroad corporation may be sold to collect such assessment or assessments with such interest against said railroads in the same manner as provided for the sale of real property to collect other taxes in the City, and all the provisions of law applicable to the collection of taxes by a sale of real property in the City of Cohoes are hereby made applicable to the collection of such assessment or assessments herein provided for, except that notice of sale, may be served personally on such company or companies instead of being posted upon the property to be sold and such assessment or assessments when so made shall be a first lien superior to any lien by mortgage, judgment or otherwise, except the lien of an existing tax on all the franchise and property of such corporations, and nothing herein contained shall in any way impair any other remedy or remedies at law or otherwise for the collection of such cost and expenses of such repairs and pavements or any part thereof or for the collection of any part thereof not realized by a sale as herein provided.
The Board of Managers shall ascertain the whole cost and expense of such improvement and shall apportion the same upon all the real estate fronting upon said street, section of a street or public square then to be improved in proportion to the benefit which each owner of said real property may be deemed to receive, first deducting the share thereof imposed upon the City and the share or any portion thereof which any street or other railroad company may be liable to pay for the improvement between its tracks and on each side of them. The true intent and meaning hereof being that 1/2 of the entire cost and expense of such improvements, exclusive of street intersections and the share of said railroads shall be assessed upon and be borne by the lots and lands abutting upon and adjacent to such improvements and by the owners thereof and persons interested therein. The word "pavement," as herein used, is intended to include curbs and gutters. The Board of Managers shall report such apportionment and the amount for which such railway company shall be liable and a list of all the lots and parcels of land liable to assessment with their respective frontage and a description thereof to the Common Council.
Assessment of costs and expenses of improvement. The Common Council shall assess upon any railroad company liable to assessment hereunder its share of the costs and expenses of such improvements, and said assessment shall be collected in the same manner as other assessments are collected by the Treasurer as provided in this Code. The Common Council shall assess the residue of such costs and expenses, after deducting the share to be paid by the City at large, such residue being in the aggregate 1/2 of the entire cost and expense of such improvements, after deducting from such entire cost and expense the expense of all street intersections and all railroad assessments, upon all the real estate fronting upon said street or section of a street, public square or place so improved as hereinbefore provided, and shall make a just and equitable assessment of the amount so fixed by it against said owners and occupants and upon such lands deemed to be benefited as herein provided, assessing each parcel as near as may be in proportion to the benefit which each owner of real property may be deemed to receive therefrom and shall thereupon cause a notice to be published in the official newspaper of said City, that the assessment roll has been filed with the City Clerk and that the Common Council will on a certain day and place to be therein specified, which shall not be fewer than 10 days from the first publication of said notice, proceed to confirm said assessment. At the time and place named in said notice or at any other time or place to which the Common Council may from time to time adjourn said hearing, any person interested may appear before the Common Council and apply to have said special assessment roll altered or corrected as he/she may deem just. After hearing all such applications, the Common Council may proceed to make such alterations and corrections in said special assessment roll as it may deem just, if any, and by resolution confirm the same; said assessments shall thereupon be and become final and conclusive upon all parties interested, both as to the regularity and validity of the proceedings, and of each and every part thereof and as to the validity of each and every assessment thereunder and as to the respective amounts thereof. The owner or owners of or any persons interested in any lot or parcel of land locally assessed, as hereinbefore provided, may pay and cancel such local assessment at any time within 20 days after such final assessment and confirmation thereof. If such owner or owners or persons interested in any lot or parcel of land so locally assessed shall neglect or omit to pay such local assessment within said period of 20 days above specified, then and in such case, the Treasurer shall proceed to collect the same with interest thereon at the rate of 18% per annum.
Instead of directing that assessments for local improvements be paid fully within 20 days, as hereinbefore provided, the Common Council may, by a 2/3 vote of all the members elected thereto, with the approval of the Mayor and upon the prior recommendation of the Board of Managers, provide in any ordinance for any street improvement, sewer, paving or other improvement, the expense for which or for any part thereof may be imposed and assessed upon the property benefited thereby, as provided by law, that the assessment thereon shall become due and payable in any number, but not fewer than five nor more than 15, equal annual installments, and that one of such installments, together with interest thereon, from and after the date of the confirmation of such assessments at the rate of 10% per annum upon the whole amount of the entire assessment remaining unpaid, shall be due and payable upon each first day of January following the confirmation of such assessment, until the whole of said assessment and the interest thereon shall be paid. The owner or occupant of any piece of property so assessed may at any time pay to the Treasurer the entire assessment upon his or her such property with interest at the rate aforesaid up to the time of such payment, and thereupon said property shall be discharged from the lien of such assessment. In case any payment so above provided for shall not be paid when as above provided it becomes due and payable, then such amount shall be collected by the sale of the property assessed as in this Code provided.
All moneys derived from a sale of obligations issued to provide for the payment of all the costs and expenses of such improvements, including all the items hereinbefore specified, shall be kept by the Treasurer as a separate fund and designated the "Public Works Improvement Fund," and all orders for the payment of any moneys from said Fund shall be drawn directly upon said Fund and shall be signed by the President of the Board of Managers and countersigned by the Comptroller. The moneys received upon the collections of local assessments levied for such improvements shall be used by the Common Council in paying and canceling the costs and expenses of such improvements as shall have been so locally assessed and in paying the portion of such obligations which shall have been applied to the financing of that part of the cost and expenses of such improvements which was locally assessed. In case any railway company shall neglect or refuse to make its share of any of the improvements in this Code provided for, in accordance with the terms of this Code or of the general law, and if the City shall make the same and finance the same by the issuance of obligations, any sums received on account of such cost and expense shall be applied to the retirement of such obligations.
In addition to the provisions of § 8-24 of this Code, if the Board of Managers shall, by a resolution adopted by a unanimous vote of all the members of said Board, decide that any street or section of a street ought to be macadamized or remacadamized or ought to be built or rebuilt of slag or other suitable materials either with or without suitable curbs and gutters in connection therewith and, in addition thereto, shall decide by a unanimous vote of all the members of said Board, that the total cost and expense thereof, exclusive of the share of any street railway company, with or without suitable curbs and gutters in connection therewith, ought to be borne by the property owners whose lands abut upon said street or section thereof proposed to be so improved in a lesser share than the 1/2 thereof or thereabouts, as provided in § 8-24 of this Code, in such cases said Board of Managers may macadamize or remacadamize the same or build or rebuild the same of slag or other suitable materials without any consents, in writing, from the abutting property owners and without the concurrence of the Common Council, upon such ratio and division of the entire cost and expense thereof, exclusive of the share of any street railway company, as between the City of Cohoes and the owners of the property abutting thereon, as said Board shall decide to be just and equitable, but in no case shall more than 2/5 or 40% in the aggregate of such entire cost and expenses of such improvements, including curbs and gutters, exclusive of street intersections, and the share of any street railway company, be assessed upon the owners of property abutting thereon, but up to said 2/5 of such entire cost and expense thereof, including curbs and gutters, the same may be assessed upon the owners thereof and upon the property abutting thereon. In such case the entire provisions and practice of the foregoing § 8-18, as hereby modified and each and every part thereof, including assessments on abutting property owners and including the rights and remedies against any railroad, its owners or owner of gas mains, telephone or electric light wires, shall apply to such proceedings, excepting that neither consents of the abutting property owners nor the concurrence of the Common Council shall be necessary therein and excepting that the division and ratio of the entire maximum cost and expense thereof as between the City of Cohoes and the abutting property owners shall be as herein provided and excepting also that the work may be done and material furnished without public letting and without consent of the Common Council where the total estimated expenditure for such improvement does not exceed $1,000, but if it exceeds the sum of $1,000, it may in all cases be done without public letting, if the Common Council of said City by resolution consents thereto. The disposition of the proceeds of obligations issued to finance such improvements shall be governed by the provisions of § 8-26 of this Code.
The Common Council shall have power to change the grade of any street, public place or square, whenever such change shall be necessary. If the grade of any street, public square or place in which a street-surface railroad is now or shall be hereafter operated or in which there are gas, water or other pipes or conduits of any character shall be changed or if any such street shall be straightened, widened or altered, the railroad corporation operating such street-surface railroad and the owner or owners of such pipes or conduits shall change its grade and line and his/her or its pipes or conduits to conform to such alterations, if required so to do by the Board of Managers, and the expense thereof shall be borne by such railroad corporations and such owner or owners, unless the City shall be legally liable to pay the cost of such change of the grade and line of such railroad, pipes or conduits. Whenever the grade of any street in the City shall have been established and the street graded and private property adjusted to such grade, the same shall not be changed to the injury of such property without just compensation.
Whenever property owners representing a majority of taxable property in number of parcels and value on either side of a public street, or portion thereof to be affected, by petition request a sidewalk or that a new sidewalk be laid on such side or portion thereof, the same shall, if approved by the Board of Managers, be laid by them as soon as practicable, and its cost be paid for as provided in this Code, the number of parcels and value of property represented on all such petitions to be determined as it appears on the last assessment roll of the City. The improvements or any of them herein before provided for may be made and the expense paid, assessed and collected as provided in this Code without a petition or, in case a petition be insufficient, provided that the Board of Managers make a declaration of the necessity and an order for such improvement by a 2/3 vote after a resolution for a preliminary plan and estimate of the cost thereof, and after such plan and estimate, made and signed by the City Engineer, shall have been filed with the Clerk of the City and after notice of such filing and the proposed improvement and that such plan and estimate are open at such Clerk's office to the inspection of any person interested and fixing the time when and a place where the final hearing will be had and objections thereto will be heard, signed by the Clerk of the City, shall have been given by two successive publications of such notice once each week in the official newspaper and after such hearing provided for by such notice. In the case of such procedure without a petition or without a sufficient petition, the work shall be done in substantial conformity with such preliminary plan, and the assessment against property owners shall not be at any greater rate or on any greater basis than such preliminary estimate. A street or any part thereof may be curbed or guttered without a petition and without such procedure, and the cost thereof shall be borne and collected as provided in this Code. One or more of such improvements on the same or different streets may be included in the same proceeding, but the plans and estimates must be distinct and separate and, in determining after such hearing, the Board of Managers may decide upon part of the improvements or a part of a single improvement or may decide that such proposed improvement or improvements are unnecessary. The expense of any sidewalks, guttering and curbing made pursuant to this section shall be borne by the property owners adjacent thereto on the side of the street where the same is laid. All street crossings shall be made by the City. The assessments for improvements provided for in this section shall be made in accordance with the provisions of § 8-24F of this Code and shall be due and payment thereof enforced in accordance with the provisions of this article, so far as the same are applicable.
It shall be the duty of every owner or occupant of every lot or piece of land to keep the gutters and the sidewalks adjoining his/her lot or piece of land at all times clean and free from snow, ice or other obstructions. The procedures, requirements, duties and liabilities associated with sidewalk maintenance, repair and snow removal are fully set forth in Chapter 244, Article III, of the Code of the City of Cohoes, and shall be complied with by every owner or occupant of every lot or piece of land within the City of Cohoes.
Except as herein otherwise provided, all work within the purview of this article shall be done by contract, to be let to the lowest bidder under the regulations and limitations prescribed in this article in reference to the paving of streets.
Whenever an infant or other incompetent person shall be interested in real estate affected by any improvement provided for by this article, the City Court of Cohoes, the County Court of Albany County or the Supreme Court shall have power to appoint a guardian in the nature of a guardian ad litem to protect the interests of said infant or other incompetent person. Such guardian shall be entitled to receive for his/her service such compensation as the court making the appointment shall direct.
In the assessment of any lands in the City for any purpose, it shall be sufficient to state the name of one of the owners of such lands, if the owner or owners or any of them be residents of the City and known to the Assessors; if the owner or owners be known to the Assessors or if they be nonresidents and the ownership is unknown to the Assessors, then the assessment may be designated unknown, and there shall be stated the number of lot and the block, if subdivided into lots and blocks and so designated upon the map used by the Assessors and filed in their office, or the number of the lot or farm lot, if not so subdivided into blocks and lots and so designated, and also the street and number of any building thereon; but if the land is vacant or the building thereon is not numbered, then the name of the street on which it fronts and a brief description of the premises shall be given. In case no inhabited building is on the land and the residence of the owner is unknown, such owner may be designated as "unknown." No assessment hereafter made in said City shall be held to be invalid because the same may be made out in terms against owner or owners unknown or the estate of a deceased person, naming such person, or the executor, administrator, heirs or devisees of the deceased person, naming such person or any of them or against a company or a firm name or against a person in whom is the record title, though not the actual title of the property or for any cause arising through ignorance or mistake as to the name of the owner or owners of the property assessed, whether individually or a corporation, provided that such property is sufficiently described on the assessment rolls to reasonably identify and indicate to a person familiar with the same the particular property which it was intended to assess. Every assessment roll shall be considered as referring to the last adopted map, unless it is otherwise stated therein.
In all cases of assessment for improvements there shall be included in the apportionment all the expenses connected with or which were incident to the making of the improvement and assessment. Whenever the amount apportioned shall exceed the actual cost of the improvement, including all expenses connected therewith or incidental thereto, the Treasurer shall certify the amount of the surplus to the Assessors, and they shall thereupon declare a rebate and the excess shall be refunded pro rata to the persons who paid the assessments. If the amount assessed for any improvements shall be insufficient to cover the cost of the improvement, including all expenses connected therewith and incidental thereto, the Treasurer shall certify the amount of the deficiency to the Common Council and Assessors, and the Common Council and Assessors shall forthwith cause to be assessed and levied the amount of such deficiency pro rata upon the property included within the original assessment, and the same shall be assessed, levied and collected in like manner as other assessments of a like character.
No assessment or tax shall be vacated, set aside, canceled, annulled, reviewed or otherwise questioned or affected by reason of any error, omission, irregularity or defect not actually fraudulent in any of the steps or proceedings required to be had or taken as preliminary to or in the making of the assessment or in the levying or collection of the tax nor in relation to or in connection with any proposal, designation of materials, contract, work or improvement for or on account of which such assessment was made or tax imposed. All property shall be liable to assessment, and all assessments shall be valid and in full force and effect, notwithstanding any such error, omission, irregularity or defect.
No action or proceeding to set aside, vacate, cancel or annul any assessment or tax for a local improvement shall be maintained, except for total want of jurisdiction to levy and assess the same on the part of the officers, board or body authorized by law to make such levy or assessment or to order the improvement on account of which the levy or assessment was made. No action or proceeding shall be maintained to modify or reduce any such assessment or tax except for fraud or substantial error by reason of which the amount of such tax or assessment is in excess of the amount which should have been lawfully levied or assessed.
No action or proceeding shall be maintained to set aside, vacate, cancel, annul, review, reduce or otherwise question, test or affect the legality or validity of any assessment or tax for a local improvement, except in the form and manner and by the proceedings herein provided. If, in the proceedings relative to an assessment or tax, an entire absence of jurisdiction on the part of the officers, board or body authorized by law to levy or assess the same or to order the improvement on account of which the assessment was made or tax imposed is alleged to have existed or in case any fraud or substantial error, other than the errors or irregularities specified in the preceding section, by reason of which substantial damages have been sustained, are alleged to have existed or to have been committed, any party aggrieved thereby, who shall have filed objections thereto within the time and in the manner specified by law therefor, may apply to the Supreme Court at any special term thereof, held within the judicial district in which the City is situated, for an order vacating or modifying such assessment as to the lands in which he/she has an interest, upon the grounds in said objections specified, and no other, and upon due notice of such application to the Corporation Counsel. Each such application shall be made within 20 days after the confirmation of the assessment. Thereupon such Court may proceed to hear the proofs and allegations of the parties and determine the same or may appoint a referee to take the proof and report thereon or to hear, try and determine the same. If it shall be determined in such proceeding that the officers, board or body had no jurisdiction to make the levy or assessment complained of or to order the improvement, the Court may order such assessment or tax vacated. If it shall be determined therein that any such fraud or substantial error has been committed and that the party applying for such relief has suffered substantial damages by reason thereof, the Court may order that the assessment or tax be modified as to such party and as so modified that it be confirmed. A like application may be made to secure a modification or reduction of any such assessment or tax on account of fraud or such substantial error occurring in the performance of the work of the improvement on account of which such assessment or tax is made or levied, and it shall be determined in like manner. If, in any such proceeding, it shall be determined that such fraud or substantial error has been committed, by reason of which any such assessment or tax upon the lands of any such aggrieved party has been unlawfully increased, the court may order that such assessment or tax be modified by deducting therefrom such amount as is in the same proportion to such assessment or tax as the whole of the assessment or tax for the improvement. An order so made in any such proceedings shall be entered in the Clerk's office of the County of Albany and shall have the same force and effect as a judgment. The Court may, during the pendency of any such proceeding, stay the collection of any assessment or tax involved therein as against the parties thereto. Costs and disbursements of any such proceeding may be allowed in the discretion of the Court. No appeal shall be allowed or taken from the order made in any such proceeding, but the determination so made therein shall be final and conclusive upon all parties thereto. No assessment or tax shall be modified otherwise than to reduce it to the extent that the same may be shown by the parties complaining thereof to have been in fact increased in dollars and cents by reason of such fraud or substantial error. In no event shall that proportion of any such assessment which is equivalent of the fair value or fair cost of the improvement be disturbed for any cause. No money paid on account of any assessment or tax shall be recovered for any cause, except the amount of the excess of such assessment or tax over and above the fair value and cost of the improvement. In case of the failure of any assessment or tax for any cause, the Comptroller shall certify such fact to the Common Council, and it shall be its duty to forthwith cause the same to be relevied and reassessed in a proper manner.
Two or more persons may unite in commencing and prosecuting the proceedings to vacate or modify assessments; and when two or more persons have commenced separate proceedings to vacate or modify assessments for the same improvement, the court before whom the same are commenced or pending or a judge thereof at special term or chambers may, by order, upon due application and notice, consolidate such separate proceedings into one proceeding.
Nothing herein contained shall affect any assessment upon lands owned by the state nor be deemed to repeal or modify any of the provisions of § 19 of the Public Lands Law.
The provisions of this article shall apply solely to taxes, water and sewer rents and assessments hereafter confirmed. The collection of all taxes, water and sewer rents and assessments heretofore confirmed and the proceedings for the collection and sale for nonpayment thereof shall be in conformity with the provisions of law applicable thereto immediately previous to the passage of this article.

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 § 19