Reports of the New York State Commission for the Revision of the Tax Laws, 1916-1938

Reports of the New York State Commission for the Revision of the Tax Laws, 1916-1938

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1920 edition. Excerpt: ... counties. At nearly every session of the Legislature, some of the numerous general and special laws affecting the problem are amended. This planless tinkering over a term of years has resulted, especially in the case of the Tax Law itself, in sections which are so obscured by exceptions, and exceptions to exceptions, that they are difficult of interpretation even for a trained lawyer. For the ordinary county official they might almost as well be written in Greek or Sanskrit. After the tax becomes delinquent, a period is allowed during which it becomes the duty of some official--generally the chief financial officer of the county, city or village in which the property is located--to endeavor to collect the tax with interest and penalties. Because of the fact that the 2 per cent fee paid to town collectors on returned taxes acts as a premium on laxity, considerable percentages, of returned taxes are collected in some counties by the county treasurer by the simple expedient of notifying the taxpayer by letter of the fact that his taxes are overdue. In one county, about 13 per cent of the delinquent taxes for 1921 were collected in this way, the percentage in one town in the country running as high as 25 per cent. After the expiration of the period fixed by the general or special act governing in each case, the financial officer responsible for the collection of delinquent taxes is authorized to sell the property for taxes. Because of the limited time available for this portion of the study, it was impossible to make a complete analysis of all the various types of tax sales provided in the general and special acts, and of the results thereunder. In order to point out, however, the extremely unsatisfactory conditions which prevail, a more

Product details

  • Paperback | 408 pages
  • 189 x 246 x 21mm | 726g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236558944
  • 9781236558947