US Laws, Codes, Statutes & Cases

 
    §  1504.  Functions of the department. Except as otherwise provided by
  law, the department shall perform those functions and operations of  the
  city  which  relate  to  the administration and collection of all taxes,
  assessments and charges imposed by the city, the collection  of  arrears
  due  the  city  and  all  other  sums  due the city, including state and
  federal aid, the receipt and safekeeping of all  moneys  paid  into  the
  city  treasury  and  payment  of  money  out  of  the  treasury, and the
  administration and management of certain trust funds held by  the  city,
  including, without limitation, the following:
    1.  Real  property  assessment.  With  respect  to  real  property tax
  assessment, the department shall assess for  taxation  all  the  taxable
  real  property  in  the  city  and  prepare  the  assessment  rolls. The
  commissioner shall appoint, within the appropriation therefor,  as  many
  assessors as shall be necessary for the performance of such functions in
  accordance with the provisions of this chapter.
    2.  Tax  collection. a. The department shall administer all excise and
  non-property taxes imposed or administered by the city. With respect  to
  such taxes, the department shall have the power to settle and adjust all
  claims in favor of or against the city and, except with respect to cases
  within  the  jurisdiction  of  the  tax  appeals tribunal established by
  section one hundred sixty-eight of this charter, to make  determinations
  in  contested cases. For such purposes, the commissioner or his delegate
  may, except with respect to cases within the jurisdiction  of  such  tax
  appeals tribunal, hold hearings and administer oaths.
    b.  The  department  shall  collect all real property taxes, water and
  sewer charges, other assessments and arrears against real  property  and
  all other taxes, assessments and arrears payable to the city.
    c. Notwithstanding the provisions of any general, special or local law
  to  the contrary, the commissioner shall have the exclusive authority to
  compromise any excise or nonproperty taxes or annual  vault  charges  or
  any  warrant or judgment for excise or nonproperty taxes or annual vault
  charges administered by  the  commissioner,  and  the  civil  penalties,
  interest  and additions to tax or charge in connection therewith, if the
  tax debtor has been discharged in bankruptcy,  or  is  shown  by  proofs
  submitted to be insolvent, but the amount payable in compromise shall in
  no  event  be  less  than  the amount, if any, recoverable through legal
  proceedings, and provided that where the  amount  owing  for  excise  or
  nonproperty  taxes  or  annual  vault  charges,  exclusive  of any civil
  penalties, interest and additions to tax or charge, or  the  warrant  or
  judgment,  exclusive  of  any civil penalties, interest and additions to
  tax  or  charge,  is  more  than  one  hundred  thousand  dollars,  such
  compromise  shall  be  effective  only when approved by a justice of the
  supreme court.
    d. Notwithstanding the provisions of any general, special or local law
  to the contrary, the commissioner shall have the exclusive authority  to
  compromise  civil liability, with such qualifications and limitations as
  may be established pursuant  to  such  rules  as  the  commissioner  may
  prescribe,  where  such liability arises in connection with an excise or
  nonproperty tax or annual vault charge administered by the commissioner,
  at any time prior to the time the tax or administrative  action  becomes
  finally  and  irrevocably  fixed and no longer subject to administrative
  review. Upon acceptance of an offer in compromise by  the  commissioner,
  the  matter  may  not  be  reopened  except  upon  a  showing  of fraud,
  malfeasance or misrepresentation of a  material  fact.  The  corporation
  counsel  may  compromise  any  such liability after reference to the law
  department for prosecution or defense at any time prior to the time  the
  tax  or  administrative  action  taken  by  the  department is no longer
  subject to administrative or judicial review. Whenever a  compromise  is

  made  by  the department of any such liability, there shall be placed on
  file in the office of the commissioner the opinion of  the  commissioner
  or  a  deputy  commissioner, with reasons therefor, with a statement of:
  (i)  the  amount of excise or nonproperty tax or annual vault charge and
  any other issues that may be the subject of such  compromise,  (ii)  the
  amount  of  interest,  additions to the tax or penalty imposed by law on
  the taxpayer or other persons against whom the administrative action was
  taken  by  the  department,  and  (iii)  the  amount  actually  paid  in
  accordance  with  the  terms  of  the  compromise.  Notwithstanding  the
  preceding sentence, no such opinion shall be required  with  respect  to
  the  compromise of any civil liability in which the unpaid amount of the
  excise or nonproperty tax or annual vault charge that was the subject of
  the administrative action (including any interest, additions to tax,  or
  penalty) is less than twenty-five thousand dollars.
    e.  Nothing in paragraph c or d of this subdivision shall be construed
  to diminish or otherwise impair any power of  the  department  exercised
  pursuant to any other provision of law.
    3. Deposit and payment of moneys in the city treasury; trust funds.
    a.  The  department  shall  have the power and duty to provide for the
  reception and safekeeping of all moneys paid into the  treasury  of  the
  city  and  for  the  payment  of  all  moneys  on  warrants drawn by the
  comptroller and countersigned by the commissioner.
    b. The department shall administer and manage all trust funds received
  or held by the city pursuant to a judgment, decree or order of any court
  or under section eleven hundred twenty-three of  the  surrogate's  court
  procedure  act,  section  ninety-nine-m  of  the  general municipal law,
  sections eighty-seven and three-h of the social services  law,  sections
  four hundred twenty-six and four hundred thirty-two of the real property
  law,  section two hundred four of the lien law, and section five hundred
  fifty-three of the county law, and in such administration  it  shall  be
  deemed  to  be  acting  in  a  fiduciary  capacity. The department shall
  provide for the receipt and safekeeping of all such moneys of the  trust
  funds  held  by the city and disburse the same on warrants signed by the
  comptroller.
    c. (i) Notwithstanding any provision of law to the contrary and unless
  otherwise determined by the court which directed payment of the funds in
  the first instance, for purposes of administering and managing the trust
  funds, other than cemetery trust funds, enumerated  in  paragraph  b  of
  this  subdivision,  whenever  the department is permitted or required by
  law to deposit such funds in a savings bank,  trust  company,  bank,  or
  banking  association,  or  to  invest such funds in its discretion or in
  legal investments for trustees or  savings  banks,  the  department  may
  combine  all such trust funds into one or more common trust funds, which
  may be deposited in  such  savings  banks,  trust  companies,  banks  or
  banking associations as are designated by the state comptroller pursuant
  to  section one hundred eighty-two of the state finance law, or invested
  in legal investments for trustees or savings  banks.  Such  funds,  when
  deposited in a savings bank, trust company, bank or banking association,
  may  be  placed  in  demand  or  time  deposit  accounts, including time
  certificates of deposit, and such deposits shall be either insured by  a
  federal   deposit  insurance  corporation  or  fully  collateralized  by
  securities acceptable to the state comptroller.
    (ii)  The  department  may  retain  trust  funds  temporarily  pending
  investment  or  deposit  or to meet cash requirements in connection with
  the deposit or withdrawal of such funds, but such temporary retention of
  trust funds shall not deprive any owner or  beneficiary  of  any  income
  therefrom  to which the owner or beneficiary would otherwise be entitled
  by law.

    (iii) When trust  funds  are  received  by  the  department  it  shall
  forthwith  open  and maintain a separate ledger account for each action,
  proceeding or matter and shall keep an  exact  accounting  of  all  such
  funds  and  all  income  earned  thereon  in  such  manner  as the state
  comptroller may prescribe.
    4. Parking violations bureau. The department shall operate and control
  the  parking  violations  bureau.  The  commissioner  shall  appoint the
  director of the bureau, deputy  director  and  all  other  officers  and
  employees of the bureau, and hearing examiners.