T A B L E O F C O N T E N T S P RT I A ... - Broome County

Chapter 185
TAXATION
ARTICLE I
Collection of Delinquent Village Taxes
§ 185-1. Requests from villages.
§ 185-2. Payments to village
authorized.
§ 185-3. Relevying of taxes.
§ 185-4. Payments to county.
§ 185-5. Methods of collection;
foreclosure.
ARTICLE II
Business Investment Exemptions
§ 185-6. Reduction of exemption.
ARTICLE III
Hotel or Motel Occupancy Tax
§ 185-7. Title.
§ 185-8. Intent.
§ 185-9. Definitions.
§ 185-10. Imposition of tax.
§ 185-11. Transitional provisions.
§ 185-12. Exemptions.
§ 185-13. Territorial limits.
§ 185-14. Registration.
§ 185-15. Administration and collection.
§ 185-16. Recordkeeping.
§ 185-17. Returns.
§ 185-18. Payment of taxes.
§ 185-19. Determination of taxes by
Commissioner of Finance.
§ 185-20. Disposition of revenue.
§ 185-21. Refunds.
§ 185-22. Reserves.
§ 185-23. Remedies to be exclusive.
§ 185-24. Proceedings to recover tax.
§ 185-25. General powers of
Commissioner of Finance.
§ 185-26. Construal of reference to
"tax."
§ 185-27. Penalties and interest.
§ 185-28. Returns to be confidential;
penalties for disclosure.
§ 185-29. Notices; time limits.
§ 185-30. When effective; expiration.
ARTICLE IV
Senior Citizens Tax Exemption
§ 185-31. Exemption granted.
§ 185-32. Qualifications.
§ 185-33. Application for exemption.
§ 185-34. Penalties for offenses.
ARTICLE V
Tax Sale Certificates
§ 185-35. Purpose.
§ 185-36. Authorization of sale.
§ 185-37. When effective.
ARTICLE VI
Improvement For Physically Disabled
Exemption
§ 185-38. Exemption granted.
§ 185-39. Qualifications.
§ 185-40. Application for exemption.
§ 185-41. Approval of application;
duration of exemption.
185:1
06 - 01 - 2004