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review of

assessments.

owners.

of assess

ments.

shall assess all real property liable to taxation lying within the corpe rate limits of the city; and no real property lying in any adjoining town, village or city shall be assessed by them, nor shall any real prop erty lying within the city of Yonkers be assessed by the assessors of any adjoining town, village or city. They shall make a separate assess Complement-roll for each ward. On completing the assessment-rolls, which tion and shall be done on or before the first day of September of each year, they shall deposit the same in their office. They shall then publish in the official city newspapers, once in each week, for two successive weeks, a notice that the assessment-rolls are completed and deposited in their office, where they may be examined by any person for twenty days next after the first publication of such notice; and that the assessors will attend during the last five of said twenty days, exclusive of Sunday, at their office, between the hours of ten o'clock in the morning and nine o'clock in the evening, to review their assessments. Such notice shall also be posted by hand-bills. The assessors shall have Unknown power, before and on such review, to substitute the words "unknown owner" for the name of the owner of any property assessed by them when they shall not have been able to ascertain the name of the owner. Validity For the valid assessment of any land it shall be sufficient to give the name of the owner, when known, the lot number, if any, on any des iguated map, the size thereof, as nearly as can be ascertained, and the assessed value. An error in the name of the owner shall not invalidate the assessment. During the said twenty days they shall review and correct said rolls, and within thirty days thereafter verify and deliver the same to the city clerk, to be filed in his office. During the time Additions the assessors are reviewing and correcting said rolls they shall have the power to insert therein any property liable to taxation, and the assessment therefor, which may have been omitted therefrom, after first giving to the owner thereof personal notice in writing, of not less than five days, to attend at a time and place to be therein stated, and Assess- show cause why any specified corrections shall not be made. The improve assessors shall also assess the expenses of all improvements named in section sixteen of title seven of this act. The common council shall provide an office at which one or more of the assessors, as determined Office for by the common council, shall attend during such times as the common council shall prescribe. If the common council shall require the attendance of less than the whole number of assessors the assessors shall designate which of their number shall attend. In addition to the Compen salary now paid such assessors, each of the assessors now in office shall receive, for the additional duties imposed upon him by this act, such compensation as the common council shall annually determine. At the expiration of the term of each of the assessors now in office, the common council shall fix and determine the compensation per annum of his successor, which compensation shall be in full of all services required by law to be performed by such assessor. For violation of their duties such assessors shall forfeit to the city a penalty of two hundred and fifty dollars, to be recovered in the name of the city.

Correc

tion of .rolls.

to rolls.

ments for

ments.

assessors.

sation of assessors.

Penalty

for violation of duty.

to streets,

§ 2. Section two of title seven of chapter one hundred and eightyfour of the laws of eighteen hundred and eighty-one, as amended by chapter five hundred and fifty-seven of the laws of eighteen hundred and eighty-six, is hereby amended so as to read as follows:

Powers of § 2. The common council shall have the exclusive power, under the council as restrictions contained in this act, to cause streets and avenues to be laid bridge out, opened, extended, straightened, altered, widened, regulated, reimprove regulated, graded, regraded, paved and repaved, (none of which shall

and sewer

sessed.

may de

be construed as repairs); streams and rivers to be bridged with or ments, without draws; culverts and bridges to be built; public squares and etc. parks to be opened, extended, regulated, ornamented and protected; sidewalks to be flagged and reflagged, and curb and gutter stones to be set and reset; lamp posts and lamps to be erected and lighted, and cisterns made for the purpose of furnishing water in case of fire; drains, sewers, wells and pumps to be constructed, extended, enlarged and repaired, and to make such other improvement, in and about such streets, avenues and squares as the public wants and convenience shall require, and to employ such persons as may be necessary therefor. The expense of all such improvements, except for repairs, shall be as- Expense, sessed, and be a lien on the property benefited thereby, in proportion how as to such benefit. Whenever the board of health shall determine that it Board of is necessary for the protection of the public health that any sewer health should be constructed, extended, enlarged or repaired, and shall so cer- termine tify to the common council, the common council shall immediately necessity cause the same to be done; provided, however, that the common council may appeal to the State Board of Health from any such determina- Appeals tion, at the meeting at which the certificate thereof shall be presented thereto it, or at or before the next stated meeting thereafter. Such appeal shall be by resolution, a certified copy of which must be served upon every member of the board of health and upon the secretary of the State Board of Health within ten days after its adoption. The board of health of the city or any taxpayer thereof may bring such appeal to a hearing by giving five days' notice thereof to the city clerk. The State Board of Health shall decide such appeal within thirty days after such hearing, and may affirmi, modify or reverse such determination. Such affirmance or modification shall be final and conclusive, and the common council shall forthwith cause such sewer to be constructed, extended, enlarged or repaired as provided in such recommendation as so affirmed or modified.

§3. Section sixteen of title seven of chapter one hundred and eighty-four of the laws of eighteen hundred and eighty-one, as amended by chapter five hundred and fifty-seven of the laws of eighteen hundred and eighty-six, is hereby amended so as to read as follows:

of sewers.

from.

tract for

public im

§ 16. The regulating, re-regulating, grading, regrading, paving, re- Council paving and graveling of streets and highways, or any part thereof; may conthe completion of the regulating and grading of all streets or high- certain ways, or any part thereof, and of the bridges thereon which have been proveor may be laid out within the city, by any lawful authority; the con- ments. struction, extension, enlargement and repair of sewers, drains, wells, fire cisterns, culverts, and bridges, the procuring of pumps, water pipes and hydrants for fire purposes, erecting pumps and hydrants, and laying such water pipes may be contracted for by the common council, and the ex- Expense, pense thereof shall be apportioned and assessed upon the several lots of land benefited thereby, by the assessors, in proportion to the benefit which the same shall derive from the improvement.

§4. Section seventeen of title seven of chapter one hundred and eighty-four of the laws of eighteen hundred and eighty-one, as amended by chapter five hundred and fifty-seven of the laws of eighteen hundred and eighty-six, is hereby amended so as to read as follows:

how assessed.

tions, how

§ 17. Prior to contracting for any such work a plain and accurate Specificaspecification of the work proposed to be constructed must be prepared filed.' and placed in possession of the city clerk for public inspection. The

water commissioners.

approve

assess

Duty of board of water commissioners must, in all cases, cause to be prepared and approve the specifications for constructing all sewers, drains, wells, fire cisterns, laying water pipes and erecting hydrants. The specifiCouncil to cations for all other work mentioned in the last foregoing section must specifica be prepared by direction of the common council and approved by it. tions. The common council shall then fix a district of assessment beyond District of which the assessment shall not extend, and cause to be published in ment, how one or more of the official city newspapers a notice that on a day, fixed. therein to be named, at least two weeks from the first publication thereof, it will act in relation to the work proposed to be constructed; and, in the mean time, sealed proposals for constructing the work, with the names of sureties for the faithful performance thereof, will be received by the city clerk. A description of such district shall form a part of such notice. Upon the day mentioned in the notice, or upon such subsequent day as the common council may adjourn to for the purpose, the mayor or presiding officer shall, in the presence of the Opening common council, open such proposals, and the common council shall of propos determine which proposal is the most favorable. No proposal shall be

als work.

considered unless accompanied by the written consent of two sureties, conditioned that, if the proposal be accepted, they will execute and deliver a bond with the bidder, in a penalty to be fixed by the common council, conditioned for the construction of the work at the price and upon the terms proposed, according to the plans and specifications therefor, within such reasonable time as the common council may limit, and subject to the supervision and approval of the common council, or of the board of water commissioners, as the specifications shall provide. The common council may then, by a vote of a majority of all its memaward of bers, to be ascertained by taking and recording the ayes and noes, direct the construction of the proposed work, and accept the most favorable proposal.

Accept

ance and

work.

Repeal.

Assessors to report

of assess

ment.

§ 5. Section eighteen of title seven of chapter one hundred and eightyfour of the laws of eighteen hundred and eighty-one is hereby repealed. § 6. Section nineteen of title seven of chapter one hundred and eighty-four of the laws of eighteen hundred and eighty-one, is hereby amended so as to read as follows:

§ 19. The assessors shall make a report in writing of the assessment and pub- so made, and deposit the same with the city clerk, and cause to be lish notice published in one or more of the official city newspapers once in each week for two successive weeks, a notice that the report has been completed and so deposited, and that they will meet at a time and place therein to be specified, not less than ten days from the first publication of such notice, to review their report. At such time and place the parties interested can be heard; and thereafter the assessors shall review the report, correct the same where proper, sign and file it with the city clerk, with all the objections in writing, which have been left with them by the parties interested.

Review thereof.

council upon report.

§ 7. Section twenty of title seven of chapter one hundred and eightyfour of the laws of eighteen hundred and eighty-one, is hereby amended so as to read as follows:

Action of § 20. The common council shall examine and correct the report and assessment, or send it back to the assessors, or confirm the same, as it may deem proper. And like proceedings shall be had when the report is sent back, as in the first instance.

§ 8. Section twenty-one of title seven of chapter one hundred and eighty-four of the laws of eighteen hundred and eighty-one is hereby amended so as to read as follows:

ments.

§ 21. Whenever the common council shall determine to regulate, re- Assessregulate, grade, regrade, or pave any street or highway, or any part ments for thereof, it may direct a curb to be set and a gutter to be made on each prove. or either side of such street or highway, and the expense therefor shall be assessed by the assessors with the expenses of regulating, re-regulating, grading, regrading or paving such street or highway, in the same report and assessment upon the lots of land only that shall front upon such street or highway, and in proportion to their respective frontages thereon.

§ 9. Section thirty-seven of title seven of chapter one hundred and eighty-four of the laws of eighteen hundred and eighty-one is hereby amended so as to read as follows:

ments,

assess

forced.

sewers,

§ 37. All assessments confirmed under this title shall be collected Assesswith like interest and percentage, and the returns of unpaid assess- how colments made, in like manner, as near as may be, as is provided in this lected. act for the collection of taxes, and lands charged therewith may be sold for unpaid assessments, and when so sold may be leased and redeemed Unpaid in the same manner as in this act provided for the sale of lands for ments, unpaid taxes and for the leasing and redemption thereof. Except that how enall assessments for the construction, extension, enlargement or repair Assessof sewers and for taking any property, right or easement therefor, ments for hereafter confirmed, may be paid in installments in such amounts and how paid. at such times before the day fixed by the common council for the salę of lands for any such assessments as the person paying the same may elect; that the rate of interest on all such assessments not paid within Rate of one month after the first publication of the notice required by section interest. twenty-five, of title three of this act shall be five per centum per annum from the date of the first publication of said notice; that no lands Other shall be sold for any such unpaid assessments until at least five years tions. after the same shall have been confirmed, and that the common council shall take proceedings for the sale of lands for such unpaid assessments within six years after the confirmation thereof. The common council Redempmay issue redemption bonds for the purchase of such lands for the city, bonds auunder the same restrictions as are provided for the purchase for the thorized. city of lands sold for unpaid taxes, and all the provisions of title five of this act in relation to unpaid taxes shall apply to such unpaid assessments, as far as practicable, in all respects as if the word "assessment were used therein wherever the word "tax” is used.

$10. Section thirty-eight of title seven of chapter one hundred and eighty-four of the laws of eighteen hundred and eighty-one is hereby amended so as to read as follows:

as

66

condi

tion

ceiver,

council.

assess

§ 38. The receiver of taxes shall, at the expiration of one month Tax refrom receipt by him of a warrant for the collection of any assessment when to under this title, report to the common council the amount of such assess- report to ments received by him under such warrant within such month, and the common council may thereupon issue bonds of the city, to be known Issue of assessment bonds," to the amount of such assessments then ment remaining unpaid. Such bonds shall be signed by the mayor and city bonds. clerk, to be of such denomination, bear such interest, not exceeding the legal rate, and mature at such times not exceeding three years from their date, except that bonds issued for sewer assessments may be for nor exceeding six years, as the common council shall determine. The common council may convert said bonds into money, at How connot less than their par value, or obtain loans upon the same, and the

So in the original.

verted.

cies, how

proceeds thereof shall be applied only for the purposes for which the assessments so reported unpaid were laid; and all moneys received from such assessments, or from the sale of land for the non-payment of such assessments, after the issue of such bonds, shall be held and used exclusively for the payment of such assessment bonds or loans obtained Deficien- thereon. If the moneys so received shall not be sufficient to pay such supplied. bonds as they become due, the common council may, from time to time, issue additional assessment bonds, equal to the amount of deficiency existing between the moneys so received and the amount of such bonds so maturing, provided, however, that the time of payment of any such assessment bonds shall not be extended beyond two months after the time within which lands must be sold for the non-payment of the assessments in the respective proceedings for which said bonds were issued. § 11. Section thirty-nine of title seven of chapter one hundred and eighty-four of the laws of eighteen hundred and eighty-one, added to said title by chapter two hundred and thirty-eight of the laws of eighteen hundred and eighty four, is hereby amended so as to read as follows:

Council

may vacate as

or correct

certain errors.

§ 39. In all cases where any proceeding or any assessment for grading, regulating or paving any streets, avenues or public places, or the sessments construction of any sewers, bridges or wells, has heretofore been, or shall have been, or hereafter may be, commenced, had, taken, laid, assessed or imposed under the provisions of this title, and either before or after the confirmation of the report of the commissioners or assessors appointed or to be appointed to estimate and assess the expenses of such improvement upon the property benefited thereby under this title, the common council of said city at any time on discovering any error or irregularity in such report, or in the proceedings by and before such commissioners or assessors, or in the establishment of the assessment district, or in the publication of the notices required by this title, or in any of the proceedings of the said common council in respect to such improvement, or whenever any such assessment or any sale thereunder has heretofore been or shall be set aside or declared void or illegal by any court of competent jurisdiction, for any reason, may pass resolu tions rescinding the confirmation of such report (if the same has been or shall have been confirmed) and vacating and setting aside all or any of the proceedings, by or before said commissioners or assessors, or by or before said common council, and providing for and correcting any errors or irregularities in any of the proceedings, and, when requisite, providing for the establishment of a new assessment district, and for the completion of the improvement, and for a reassessment and collection of the expenses thereof upon the property benefited thereby, and in the manner provided in this act.

Procced

ings of council there

upon.

§ 12. Section forty of title seven of chapter one hundred and eightyfour of the laws of eighteen hundred and eighty-one, added to said title by chapter two hundred and thirty-eight of the laws of eighteen hundred and eighty-four, is hereby amended so as to read as follows:

§ 40. The said common council shall thereupon proceed to ascertain and determine the actual cost and expense paid or incurred for such improvement; and shall fix, establish and describe an assessment district upon and within the limits of which the cost and expense of such improvement, as so ascertained, shall be assessed, and beyond the limits of which such assessment shall not extend; and thereupon, and thereafter, the same proceeding shall be had and conducted for the laying and imposing of such assessment, the confirmation thereof, the collection of assessments and the sale of lands for the non-payment

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