Imágenes de páginas
PDF
EPUB

ARTICLE XIII.

OF THE BUREAU OF COLLECTION OF ASSESSMENTS.

Assessments

$126. This bureau, the chief officer of which shall be Collector of called the "Collector of Assessments," is charged with the duty of collecting all assessments which are confirmed according to law.

$127. The Collector of Assessments shall, before enter- His Bond. ing upon the duties of his office, execute a bond to the Corporation, with at least two sureties, to be approved by the Comptroller in the penal sum of twenty-five thousand dollars, conditioned for the faithful performance of the duties of his office.

lectors of As

§ 128. The Collector of Assessments may appoint, not to Deputy Colexceed four Deputy Collectors of Assessments, who shall sessments. assist the Collector of Assessments in the performance of the duties of the bureau. Each of the Deputy Collectors shall, before entering upon the duties of his office, execute a bond to the Corporation, with at least two suretics, to be approved by the Comptroller, in the penal sum of ten thousand dollars, conditioned for the faithful perfor mance of the duties of his office.

Assessments

§ 129. Upon receiving an assessment list for collection, Collection of the Street Commissioner shall charge the amount thereof on the books in his office, to the account of the Collector of Assessments, and shall thereupon transmit the same to the Collector of Assessments, for collection.

§ 130. Immediately after receiving such assessment list, Ibid. the collector shall cause to be entered in a book to be kept for that purpose, and to be called "the Record of Titles of Assessments Confirmed," the title and amount of such assessment, the date of its confirmation, and the date of such entry.

Collection of § 131. The Collector of Assessments shall, also, cause to Assessments be entered in books to be kept for that purpose, and to be

Ibid.

Ibid.

called the "Records of Assessments," under the title of each assessment, the name of the street on which each lot assessed is situated, with the ward, and the assessment map, or the block number of each lot; the name of the person to whom it is assessed; the dimensions of the lot; the amount of the assessment, and the time of its confirmation; and in such books shall also be entered, before the expiration of one week from the time of the payment of any assessment, by the Collector or Deputy Collector receiving the same, opposite each item on which payment has been made, the fact of such payment, and the date thereof, and every such entry shall be verified by the signature of the Collector or Deputy Collector making the same.

§ 132. The Collector of Assessments shall thereupon deliver the assessment list to one of the Deputy Collectors for collection, and shall immediately notify the Street Commissioner of the deputy to whom it has been delivered. He shall apportion the lists between the deputies in such manner, as that the collections of the bureau may be divided as nearly as may be, equally between them.

§ 133. Immediately upon receiving an assessment list, the Deputy Collector shall prepare, in suitable books to be kept for that purpose, under the title of The Assessment, a condensed recapitulation thereof, containing, under the name of each person assessed, the ward and the map or the block number of each lot assessed in his name, and the amount of the assessment thereon; and on such books shall also be entered, at the time of the payment of any assessment, in such manner as to identify the items on which each payment is made, the date of the payment and by whom made, and the amount of the assessment, and the amount of interest paid in each case.

Assessments

$134. The Deputy Collector shall, thereupon, prepare Collection of and cause to be sent to each of the persons named in such assessment list, if such persons can be found, a notice of such assessment, specifying therein the title of the assessment, the date of its confirmation, the ward and the map or the block number of each lot assessed in his name, and the amount so assessed.

§ 135. If any assessment duly confirmed, or any part Ibid. thereof, remain unpaid for sixty days after the entry thereof in the Records of Titles of Assessments Confirmed, the Deputy Collector may, with the consent of the Street Commissioner, make application for a warrant to levy the same, according to law.

136. The Deputy Collector shall, after the expiration mid. of the respective periods of sixty days mentioned in the last section, receive and collect interest upon all unpaid assessments; except that in case of assessment and award to the same person, he shall receive and collect interest only upon the excess of the assessment over the award.

§ 137. The Deputy Collector, having any assessment list Ibid. in charge for collection shall, before the expiration of one year from the date of confirmation thereof, unless the same has previously been done and recorded, as next hereinafter provided, personally demand, at two several times, of each of the persons required by law to pay any part of said assessment, the payment thereof; except where such persons do not reside in the city of New York, or where, after diligent search and inquiry, they cannot be determined or found. It shall be the duty of the Deputy Collector, within one week after making any such demand, to make an entry thereof in books to be kept for that purpose, and to be called "The Records of Demands for Payment of Assessments;" and every such entry shall be made in such man

Duties of Deputy Collectors oi Assessments. a

Duties of Collector of Assessments.

List of Telinquents.

ner as to identify each item of the assessment for which payment was demanded, and the name of the person on whom, and the place where the demand was made, and the date thereof; and shall be verified by the signature and the affidavit of the Collector or Deputy Collector by whom such demand was made.

§ 138. Each of the Deputy Collectors shall, on Tuesday of each week, or oftener, if required, furnish to the Collector of Assessments, and to the Street Commissioner, an account in writing, item by item, of all moneys collected by him, stating the amount of assessment, and the interest thereon, paid on each lot, with the ward and the map, or the block number thereof, and upon what assessment, the name of the person making each payment, and the date thereof; and such account shall be verified by the signature and the affidavit of the Deputy Collector making the same. He shall thereupon pay over to the Collector of Assessments all moneys collected by him on such assessments, and shall receive from him triplicate vouchers therefor, one of which shall immediately thereafter be filed with the Comptroller, and one with the Street Commissioner.

§ 139. The Collector of Assessments shall cause the returns so made by the Deputy Collectors to be filed in books to be provided for that purpose, and shall, on Monday of each week, pay over to the Chamberlain all moneys received from the Deputy Collectors, and shall also thereupon receive from the Chamberlain triplicate vouchers for the payment thereof, on which vouchers shall be specified the amount paid on each assessment. He shall forthwith on the same day, file one of such triplicate vouchers with the Comptroller, and one with the Street Commissioner.

§ 140. Each of the Deputy Collectors shall, on being required, furnish to the Street Commissioner or to the

Collector of Assessments, a list of all delinquents, with the amounts uncollected upon any assessment list delivered to him for collection.

sessments.

§ 141. The Collector of Assessments shall, on the expi- Unpaid ration of one year from the date of confirmation of any assessment list, return each list to the Street Commissioner, with an account of all items remaining unpaid thereon, stating the name of the street on which each lot on which the assessment remains unpaid is situated, with the ward and the map or the block number of each lot; the name of the person to whom it is assessed, the dimensions of the lot and the amount of the assessment thereon; and such account shall be accompanied by a statement in writing, specifying for each item thereof that two personal demands for payment have been made by a Collector or a Deputy Collector of Assessments of the person or persons required by law to pay for the same; or that such person or persons do not reside in the city of New York, or that, after diligent search and inquiry, such person or persons cannot be determined or found; and such statement shall be verified by the signature and affidavits of the Collector or Deputy Collector having the knowledge thereof; and no collections shall be made by any Collector or Deputy Collector of Assessments, on any assessment so returned.

§ 142. Upon receiving such returns, and an examination Ibid. thereof, the Street Commissioner shall, if they be found correct, credit the amount thereof to the account of the Collector of Assessments, and charge the same to the Bureau of Arrears; and shall thereupon transmit the assessment list, the returns, and the affidavits relating thereto, to the Comptroller, and receive from him a Voucher therefor.

143. It shall be the duty of the Comptroller, if in Ibid.

As

« AnteriorContinuar »