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Article 4 - Department of Finance - Code


Section 4.01 Organization.
  4.02 Powers and duties.
  4.03 Submittal of proposed equalization rates.
  4.04 Division of treasury.
  4.05 Division of real property tax.
  4.06 Seal of commissioner of finance.

Section 4.01 Organization. The department of finance shall be headed by a commissioner, who shall organize it under the supervision and direction of the county executive into: (1)a division of treasury and (2) a division of real property tax.
Amended by Local Law No. 8 1988.

Section 4.02 Powers and duties.

  1. The commissioner of finance shall have all the powers and duties and shall be subject to all the obligations and liabilities heretofore or hereafter lawfully granted or imposed by the county charter, by this code, by local law, ordinance or resolution of the county legislature, by order or direction of the county executive, or by any applicable provision of any act of the legislature not inconsistent with the county charter or this code. Such powers, duties, obligations and liabilities shall include, but shall not be limited to, any power, duty, obligation or liability now or hereafter required by any law to be performed by or imposed upon a county treasurer or director of real property tax.
  2. The commissioner of finance shall have the power to appoint a deputy, who shall, to the extent that the commissioner shall delegate the same, have his powers and duties.
  3. The commissioner of finance shall maintain an inventory of all county real property and shall have custody of all surety bonds, deeds to county property and such other instruments as the county executive may direct.
    Amended by Local Law No. 8 1988.
    Amended by Local Law No. 4 1985.

Section 4.03 Submittal of proposed equalization rates. The commissioner of finance shall, not later than October fifteenth in each year, submit to the county executive proposed county tax equalization rates, together with the documentary evidence used in determining the proposed rates and any other information which the county executive shall request in connection therewith.

Section 4.04 Division of treasury. The division of treasury shall be responsible for the collection, receipt, and deposit of all fees, taxes, revenues and other funds of the county or for which the county is responsible and shall have charge of the performance of all other duties required by any law to be performed by a county treasurer not inconsistent with the county charter or this code.

Section 4.05 Division of real property tax.

  1. The division of real property tax shall be headed by the deputy commissioner.
  2. The deputy commissioner shall (1) keep a record of the transfer of title to real property and immediately notify the town clerk and the town board of assessors or the city board of assessors of all such transfers in each town or city, as the case may be; (2) provide a consultant and advisory service to assist local assessors in the performance of their duties and in the establishment and maintenance of suitable procedures and facilities to improve assessment records and practices; (3) make tax maps, maintain them in current condition and provide copies thereof as requested.
  3. The deputy commissioner shall (1) perform all the duties heretofore permitted or performed or required to be performed by the clerk of the county legislature pursuant to the provisions of the Erie county tax act, being chapter eight hundred twelve of the laws of nineteen hundred forty two as amended, in relation to ascertaining, spreading, entering and extending taxes levied by the county legislature for all state, county, town and special district purposes and shall prepare and issue bills for the same; (2) when authorized by the commissioner of finance, prepare the annual school district tax bills for any school district in the county which has made a written request for the preparation thereof. The actual cost of procuring and preparing such tax bills shall be a charge upon the county and shall be reimbursed by such school district for such cost as provided in section 4 3.1 of the said Erie county tax act; and (3) assist in the preparation of or prepare village, town, city and county assessment rolls in the manner and under the conditions set forth in section 3 2.1 and 3 2.2 of said Erie county tax act.
    Amended by Local Law No. 4 1991.
    Amended by Local Law No. 8 1988.

Section 4.06 Seal of commissioner of finance.

  1. The seal of the department of finance shall consist of two circles, one within the other, with the words "COMMISSIONER OF FINANCE ERIE COUNTY, NEW YORK," around the outer circumference of the inner circle and in the center of the inner circle the word "SEAL."
  2. The following design is hereby adopted as the official and standard design of such seal:

  3. The commissioner of finance is hereby authorized and empowered to affix such seal upon all instruments requiring the same, including but not limited to any instrument requiring the seal of a county treasurer.
    Amended by Local Law No. 8 1988.
    Article 4 generally Amended and Renumbered by Local Law No. 8 1988.
    Article 4 generally Amended and Renumbered by Local Law No. 4 1985.