A. Except in accordance with the proper judicial order or as otherwise provided by law, it shall be unlawful for the Comptroller, or any agent, clerk or employee of the City of Binghamton to divulge or make known in any manner the amount of gross income or gross operating income, or any particulars set forth or disclosed in any return under this article. The officer charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the City of Binghamton in an action or proceeding under the provisions of this article, or on behalf of the State Tax Commission in an action or proceeding under the provisions of the Tax Law of the State of New York, or on behalf of any party to any action or proceeding under the provisions of this article when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said returns or of the facts shown thereby as are pertinent to the action or proceeding, and no more. Nothing herein shall be construed to prohibit the delivery to a person, or his or her duly authorized representative, of a copy of any return filed by him, nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof, or the publication of delinquent lists showing the names of persons who have failed to pay their taxes at the time and in the manner provided for by this article, together with any relevant information which in the opinion of the Comptroller may assist in the collection of such delinquent taxes; or the inspection by the Corporation Counsel or other legal representatives of the City of Binghamton of the return of any person who shall bring action to set aside or review the tax based thereon, or against whom an action has been instituted in accordance with the provisions of this article.

B. Any offense against the foregoing secrecy provisions shall be punishable by a fine not exceeding $1,000 or by imprisonment not exceeding six months, or both, and if the offender be an officer, agent, clerk, or employee of the City of Binghamton, he or she shall be dismissed from office, and shall be incapable of holding any office or employment in the City of Binghamton for a period of five years thereafter.

C. Notwithstanding any provisions of this article, the Comptroller may exchange with the chief fiscal officer of any other city in the State of New York information contained in returns filed under this article, provided such other city grants similar privileges to the City of Binghamton, and provided such information is to be used for tax purposes only, and the Comptroller shall, upon request, furnish the State Tax Commission with any information contained in such returns.

A. Operating expenses and other items:

B. Income:

C. The date and cost of purchase of each parcel of land, or land and improvements, covered by the complaint.

D. The date and cost of construction of improvements on each of the premises covered by the complaint.

E. In addition to the above items, the complainant shall submit such additional information as is requested on the form of application for revision of real property assessment prepared by or under the supervision of the Assessor of the City of Binghamton.

A. Any purchaser of property offered for sale by the City may grieve the purchased property's assessment pursuant to New York State Real Property Tax Law.

B. There shall be no waiting period after a purchase and before an assessment may be grieved.

A. Commencing February 1, 1949, there shall be paid by the purchaser and collected by the vendor a tax at the rate of 3% of the charge for the consumption or use within the City of the following: telephony and telegraphy and telephone or telegraph service of whatsoever nature, except:

B. Telephone or telegraph service shall be deemed used or consumed within this City if such services originate within this City, or, in the case of collect messages, terminate within this City, except that where the services rendered include the furnishing to subscribers located in this City of service such as stock market quotations, baseball scores, racing results and similar services, such services are subject to the tax imposed by this article, irrespective of the City in which such services may originate.

C. Upon each charge to a purchaser for property or service subject to tax under this article, the tax to be collected by the vendor shall be stated and charged separately therefrom; provided, however, that the Comptroller shall permit a vendor to combine the charge and the tax if the bill to the purchaser indicates a method of determining the amount of the tax and if the vendor maintains records satisfactory to the Comptroller showing such tax. The tax shall be paid by the purchaser to the vendor as trustee for and on account of this City and the vendor shall be liable for the collection thereof. The vendor shall be personally liable for the tax collected under this article, and the vendor shall have the same right in respect to collecting the tax from the purchaser, or in respect to nonpayment of the tax by the purchaser, as if the tax were a part of the charge.

D. Where the purchaser has failed to pay and a vendor has failed to collect a tax imposed by this article, then in addition to all other rights, obligations and remedies provided, such tax shall be payable by the purchaser directly to the Comptroller and it shall be the duty of the purchaser to file a return thereof with the Comptroller and to pay the tax imposed thereon to the Comptroller within 30 days after the bill to the purchaser is rendered.

E. The Comptroller may, whenever he or she deems it necessary for the proper enforcement of this article, provide by regulation that the purchaser shall file returns and pay directly to the Comptroller the tax herein imposed, at such times as returns are required to be filed and payment over made by the vendor.

F. The tax imposed by this article shall be paid with respect to charges for property or service used or consumed on or after February 1, 1949, although made under a contract dated prior to said date. Where property is sold or service rendered on a periodic, monthly or other term basis, the bill for such property or service for such month or other term shall be a charge subject to the tax hereby imposed and the tax shall become applicable upon all bills based on meters read on or after a day after February 1, 1949, which is½of the number of days of such normal periodic term basis; provided, however, that where such bills are for telephone or telegraph service, the tax shall apply to all charges on such bills dated on or after February 1, 1949, for which no previous bill was rendered, except, however, charges for service furnished before the date of the first of such bills. Where the charge has been ascertained to be worthless, the amount thereof may be deducted by the vendor in computing charges subject to tax or, in case the tax has been paid, a credit or refund of the amount of the tax may be allowed under regulations of the Comptroller.

G. For the purpose of proper administration of this article and to prevent evasion of the tax hereby imposed, it shall be presumed that all amounts received by a vendor from any property or service of a kind specified in Subsection A of this section are subject to tax until the contrary is established, and the burden of proving that any such amount is not taxable hereunder shall be upon the vendor or the purchaser.

A. Every vendor shall file with the Comptroller a return of the taxes payable for the quarterly periods ending March 31, June 13, September 13, and December 31 of each year. Such returns shall be filed within 30 days from the expiration of the period covered thereby. The Comptroller may permit or require a return to be made by shorter or longer periods and upon such dates as he or she may specify.

B. The form of the return shall be prescribed by the Comptroller and shall contain such information as he or she may deem necessary for the proper administration of this article. The Comptroller may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice, and may inspect the books and records of any person pertaining to his or her receipts.

C. If a return required by this article is not filed or if a return when filed is incorrect or insufficient on its face, the Comptroller shall take the necessary steps to enforce the filing of such a return or of a corrected return.

A. In the manner provided in this section the Comptroller shall refund or credit any tax erroneously, illegally or unconstitutionally collected if written application to the Comptroller for such refund shall be made within two years from the payment thereof. For like cause and within the same period a refund may be so made on the initiative and order of the Comptroller. Whenever a refund is made, the reasons therefor shall be stated in writing. Such application may be made by the person upon whom such tax was imposed and who has actually paid the tax. Such application may also be made by a vendor who has collected and paid such tax to the Comptroller, provided that the application is made within two years of the payment by the purchaser to the vendor, but no refund of money shall be made to the vendor until he or she shall first establish to the satisfaction of the Comptroller, under such regulations as the Comptroller may prescribe, that he or she has repaid to the purchaser the amount for which the application for refund is made. The Comptroller, in lieu of any refund required to be made, may allow credit therefor on payments due from the applicant.

B. An application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty or interest complained of and the Comptroller may receive evidence with respect thereto. After making his or her determination, the Comptroller shall give notice thereof to the applicant, who shall be entitled to review such determination by a proceeding pursuant to Article 78 of the Civil Practice Law and Rules, provided such proceeding is instituted within 90 days after the giving of the notice of such determination and provided that a final determination of tax was not previously made. Such a proceeding shall not be instituted unless an undertaking is filed with the Comptroller in such amount and with such sureties as a Justice of the Supreme Court shall approve to the effect that if such proceeding be dismissed or the tax confirmed, the petitioner will pay all costs which may accrue in the prosecution of such proceeding.

A. Whenever any vendor or any purchaser or other person shall fail to collect and pay over any tax or to pay any tax, penalty or interest imposed by this article as herein provided, the Corporation Counsel shall, upon the request of the Comptroller, bring an action to enforce the payment of the same. If, however, the Comptroller believes that any such vendor, purchaser or other person subject to the provisions of this article is about to cease business, leave the state, or remove or dissipate assets, or for any other similar reason he or she deems it necessary in order to protect revenues under this article, he or she may declare such tax or penalty to be immediately due and payable and may issue a warrant immediately.

B. As an additional or alternative remedy, where the tax shown to be due upon a return is not paid at the time of filing such return, or an assessment of tax made under § 375-27 of this article is not paid within 10 days from the date of the notice of such assessment, or where the Comptroller believes that any vendor, purchaser or other person subject to the provisions of this article is about to cease business, leave the state, or remove or dissipate assets, or for any other similar reason he or she deems it necessary in order to protect revenues under this article, he or she may issue a warrant, directed to a Constable of the City Court of the City of Binghamton, commanding him or her to levy upon and sell the real and personal property of the person liable for the tax which may be found within this City, for the payment of the amount thereof, with any penalties and interest, and the cost of executing the warrant, and to return such warrant to the Comptroller and to pay to him or her the money collected by virtue thereof within 60 days after the receipt of such warrant. The constable shall, within five days after the receipt of the warrant, file with the County Clerk a copy thereof, and thereupon such Clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of the tax, penalties and interest for which the warrant is issued and the date when such copy is filed. Thereupon the amount of such warrant so docketed shall become a lien upon the title to and interest in real and personal property of the person against whom the warrant is issued. The Sheriff shall then proceed upon the warrant in the same manner, and with like effect, as that provided by law in respect to executions issued against property upon judgments of a court of record and for services in executing the warrant he or she shall be entitled to the same fees, which he or she may collect in the same manner. In the discretion of the Comptroller a warrant of like terms, force and effect may be issued and directed to any officer or employee of this City, and in the execution thereof such officer or employee shall have all the powers conferred by law upon constables but shall be entitled to no fee or compensation in excess of the actual expenses paid in the performance of such duty. If a warrant is returned not satisfied in full, the Comptroller may from time to time issue new warrants and shall also have the same remedies to enforce the amount due thereunder as if the City had recovered judgment therefor and execution thereon had been returned unsatisfied.

A. To make, adopt and amend rules and regulations appropriate to the carrying out of this article and the purposes thereof;

B. To extend, for cause shown, the time of filing any return for a period not exceeding 60 days and, for cause shown, to waive, remit or reduce penalties or interest;

C. To request information from the Department of Taxation and Finance or the Department of Public Service of the State of New York or the officials of any political subdivision of this state or the Treasury Department of the United States relative to any person; and to afford information to such departments, officials or Treasury Department relative to any person, any other provision of this article to the contrary notwithstanding;

D. To require vendors to keep such records as he or she may prescribe;

E. To delegate his or her functions hereunder to the Deputy Comptroller or another employee or employees of the City;

F. To prescribe methods for determining the charges for property or services subject to tax under this article or for the classification of such charges as taxable or nontaxable;

G. To assess, reassess, determine, revise and readjust the taxes imposed by this article.

A. The Comptroller or his or her employees or agents duly designated and authorized by him or her in writing shall have power to administer oaths and take affidavits in relation to any matter or proceeding in the exercise of his or her powers and duties under this article. The Comptroller shall have power to subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of his or her duties hereunder and of the enforcement of this article and to examine them in relation thereto.

B. A Justice of the Supreme Court either in court or at chambers shall have power summarily to enforce by proper proceedings the attendance and testimony of witnesses and the production and examination of books, papers and documents called for by the subpoena of the Comptroller under this article.

C. Any person who shall refuse to testify or to produce books or records or who shall testify falsely in any material matter pending before the Comptroller shall be guilty of a misdemeanor, punishment for which shall be a fine of not more than $500 or imprisonment for not more than one year, or both such fine and imprisonment.

D. The officers who serve the Comptroller's summons or subpoena and witnesses attending in response thereto shall be entitled to the same fees as are allowed to officers and witnesses in civil cases in courts of record, except as herein otherwise provided. Such officers shall be the County Sheriff and his or her duly appointed deputies or any officers or employees of this City designated to serve such process.

A. Any person who, without intent to evade the tax imposed by this article, fails to pay the tax when due shall pay interest at the rate of 6% per annum from the due date of the tax to the date of payment, or to the 10th day after the date of the notice of assessment of such tax, whichever date is earlier. If such tax is assessed and is not paid within 10 days from the date of the notice of assessment, such person, in addition to such interest, shall pay a penalty of 5% of the amount of tax due plus interest at the rate of 1% of such tax for each full month after the date of the notice of assessment during which the tax remains unpaid.

B. Any person who, with intent to evade the tax imposed by this article, fails to pay the tax when due shall pay a penalty equal to the amount of tax due plus interest at the rate of 1% of such tax for each full month from the due date of the tax to the date of payment.

C. Any vendor or purchaser willfully failing to file a return required by this article, or filing or causing to be filed or making or causing to be made or giving or causing to be given any return, certificate, affidavit, representation, information, testimony or statement required or authorized by this article, which is willfully false, and any vendor willfully failing or refusing to collect such tax from the purchaser, and any vendor willfully failing to keep the records required by this article, shall be guilty of a misdemeanor, punishment for which shall be a fine of not more than $500 or imprisonment for not more than one year, or both such fine and imprisonment.

D. The certificate of the Comptroller to the effect that a tax has not been paid or that information has not been supplied pursuant to the provisions of this article shall be presumptive evidence thereof.

A. Except in accordance with proper judicial order, or as otherwise provided by law, it shall be unlawful for the Comptroller or any officer or employee of this City to divulge or make known in any manner the charges, receipts, expenses or other information relating to or contained in any return required under this article. The officers charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the City in an action or proceeding under the provisions of this article, or on behalf of any party to any action or proceeding under the provisions of this article when the returns or facts shown thereby are directly involved in such action or proceeding, in either of which events the courts may require the production of, and may admit in evidence, so much of said returns or of the facts shown thereby as are pertinent to the action or proceeding and no more. Nothing herein shall be construed to prohibit the delivery to a taxpayer or his or her duly authorized representative of a certified copy of any return filed in connection with his or her tax nor to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof, or the inspection by the Corporation Counsel or other legal representatives of the City of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding under this article may be instituted. Returns shall be preserved for three years and thereafter until the Comptroller permits them to be destroyed.

B. It shall be a misdemeanor to violate any provision of this section and if the offender be an officer or employee of the City he or she shall be dismissed from office and be incapable of holding any public office or employment in the City for a period of five years thereafter.

A. Any notice authorized or required under the provisions of this article shall be in writing and shall be served personally or by mailing the same to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed by him or her pursuant to the provisions of this article or in any application made by him or her or, if no return has been filed or application made, then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of the same by the person to whom addressed. Any period of time which is determined according to the provisions of this article by the giving of notice shall commence to run from the date of mailing of such notice.

B. The provisions of the Civil Practice Law and Rules or any other law relative to limitations of time for the enforcement of a civil remedy shall not apply to any proceeding or action taken by this City to levy, appraise, assess, determine or enforce the collection of any tax or penalty provided by this article. However, except in the case of a willfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made after the expiration of more than three years from the date of the filing of a return; provided, however, that where no return has been filed as provided by law the tax may be assessed at any time.

C. Where, before the expiration of the period described herein for the assessment of an additional tax, a taxpayer has consented in writing that such period be extended, the amount of such additional tax due may be determined at any time within such extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period.

A. The City Clerk shall immediately, upon the approval of the Mayor and the Board of Estimate and Apportionment of an ordinance directing the construction of a local improvement, any part of which may be assessed against the owners of lands affected thereby, transmit a copy thereof to the Commissioner of Assessment and Taxation.

B. Whenever the Commission of Public Works shall construct or repair any sidewalk or remove any snow or ice therefrom in accordance with § 92 of the Second Class Cities Law or remove any obstruction from any stream under § C-178 of the Supplemental Charter, or shall make any other charge which may become a lien against the property affected thereby, he or she shall, in case said charge is not paid to him or her within the time provided by law, notify the Assessor and the City Treasurer of the names of the owners of the property, the lots affected thereby and the amount of such charge.

C. Whenever a copy of an ordinance as provided in Subsection A hereof shall be delivered to the Assessor, he or she shall immediately deliver to the City Treasurer a statement showing the nature of the contemplated improvement and the lots or parcels of land which will become subject to assessment therefor.

D. The Assessor shall, so far as possible, ascertain the mailing address of the grantee or devisee named in any deed presented to him or her and shall transmit the same to the City Treasurer.

E. The City Treasurer shall, as soon as convenient, compile and thereafter keep a card index of each lot or parcel of land upon the City Tax Map which shall contain a memorandum of all taxes and assessments except those for which a tax sale certificate has been recorded in Broome County Clerk's office and except those upon the general tax roll for the current year against said lot or parcel of land and of all ordered improvements and charges made by the Commissioner of Public Works.

F. Notwithstanding any other provision of this Code to the contrary, in each and every instance when the City is authorized to add unpaid fees or expenses to the real property tax roll for collection, the City Treasurer will add a one hundred dollar ($100) administrative fee to such tax levy.

A. Any owner of real property in the City of Binghamton, any mortgagee thereof, or any person having a lien or claim thereon or interest therein shall file with the City Treasurer an "in rem" card stating his or her name, post office address, a description of the premises by reference to the Tax Map number, and the date the card was filed.

B. The City Treasurer shall maintain a file of the "in rem" cards and shall mail a notice of foreclosure and any other process required by Article 11, Title 3 of the Real Property Tax Law to all persons who shall have filed "in rem" cards whenever the parcels as to which such cards were filed are included in a list of delinquent taxes filed pursuant to Article 11, Title 3 of the Real Property Tax Law.

A. Public property.

B. Private property. All real property for which exemption from taxation is allowed by the following sections of the Real Property Tax Law of the State of New York (titles of said sections are set out following each section number):

A. If the income of the owner or the combined income of the owners of the real property for the income tax year immediately preceding the date of making application for exemption exceeds the sum of $31,500. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum, except that where the husband or wife, or ex-husband or ex-wife, is absent from the property as provided in Subsection D(2) of this section, then only the income of the spouse or ex-spouse residing on the property shall be considered and may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings, and net income from self-employment, but shall not include a return of capital, gifts, inheritances or money earned through employment in the federal foster grandparent program. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income.

B. Unless the owner shall have held an exemption under this section for his or her previous residence or unless the title of the property shall have been vested in the owner or one of the owners of the property for at least 12 consecutive months prior to the date of making application for exemption; provided, however, that in the event of the death of either a husband or wife in whose name title of the property shall have been vested at the time of death, which then becomes vested solely in the survivor by virtue of devise by or descent from the deceased husband or wife, the time of ownership of the property by the deceased husband or wife shall be deemed also a time of ownership by the survivor and such ownership shall be deemed continuous for the purposes of computing such period of 12 consecutive months. In the event of a transfer by either a husband or wife to the other spouse of all or part of the title to the property, the time of ownership of the property by the transferee spouse shall be deemed also a time of ownership by the transferee spouse and such ownership shall be deemed continuous for the purposes of computing such period of 12 consecutive months. Where property of the owner or owners has been acquired to replace property formerly owned by such owner or owners and taken by eminent domain or other involuntary proceeding, except a tax sale, the period of ownership of the former property shall be combined with the period of ownership of the property for which application is made for exemption and such periods of ownership shall be deemed to be consecutive for purposes of this section. Where a residence is sold and replaced with another within one year and both residences are within the state, the period of ownership of both properties shall be deemed consecutive for purposes of the exemption from taxation. Where the owner or owners transfer title to property which as of the date of transfer was exempt from taxation under the provisions of this section, the reacquisition of title by such owner or owners within nine months of the date of transfer shall be deemed to satisfy the requirement of this subsection that the title of the property shall have been vested in the owner or one of the owners for such period of 12 consecutive months. Where, upon or subsequent to the death of an owner or owners, title to property which as of the date of such death was exempt from taxation under such provisions, becomes vested, by virtue of devise or descent from the deceased owner or owners, or by transfer by any other means within nine months after such death, solely in a person or persons who, at the time of such death, maintained such property as a primary residence, the requirement of this subsection that the title of the property shall have been vested in the owner or one of the owners for such period of 12 consecutive months shall be deemed satisfied. [Amended 12-4-2006 by L.L. No. 2-2006]

C. Unless the property is used exclusively for residential purposes; provided, however, that in the event any portion of such property is not so used exclusively for residential purposes but is used for other purposes, such portion shall be subject to taxation and the remaining portion only shall be entitled to the exemption provided by this section.

D. Unless the real property is the legal residence of and is occupied in whole or in part by the owner or by all of the owners of the property; except where:

A. Pursuant to City of Binghamton Local Law 17-01, dated February 8, 2017, the assessor of the City of Binghamton is directed to transfer cooperative apartments in the City of Binghamton, County of Broome, from the non-homestead tax class to the homestead tax class and to adjust the homestead and non-homestead tax shares accordingly. Said transfer shall take effect as of the March 1, 2017, tax status date and shall be reflected in the 2017/18 School and 2018 City/County real property tax bills and thereafter.

B. All exemptions, including veterans’ exemption, shall apply to the owners of said cooperative apartments.