reasonable certainty the particular lot, tract or property intended Action to to be assessed. Nor shall any action be allowed or maintained to set aside. set aside any such assessment or reassessment, unless it shall be instituted within thirty days after the confirmation of such assessment or reassessment, but in such action no relief shall be granted to the plaintiffs, based upon any defects, irregularities or errors which could have been reviewed and corrected by a writ of certiorari issued pursuant to law. Such assessment or reassessment lists, when completed by the assessors as aforesaid, shall be filed with the secretary of the board of assessment and taxation, at the Open to in- office of said board and shall be open for inspection by any person interested, as herein prescribed.

Filing.

spection.

Notice of completion and hear

ing.

nonresi

dent.

Registers

4. On the first Monday of each month the board of assessment and taxation shall publish in the official newspapers, notice of the assessment lists in its hands which have been completed and filed with the secretary of the board. It shall specify each assessment by name, and that it will remain with said secretary, open for inspection, for ten days from the date of publication of such notice, and that on a day to be specified in such notice, which shall be not less than twelve days after the date of first publication of such Agent for notice, said board shall meet to review the same. Any person owning land in the city, but residing out of it, may appoint, in writing, an elector of the city as his agent, to take care of the taxes and assessments on his land in the city. Such appointment shall be acknowledged and certified as is required for a deed to be recorded. Upon the presentation of such appointment to the board of assessment and taxation, it shall file the same and register the name of the person making the appointment and the name of the person appointed, in a book to be kept by it for that purpose. The notices in such case required by this section to be served, shall be addressed to such agent. It shall be the duty of the board to showing to procure and have prepared, at the expense of the city, and therewhom after keep the same as a part of the records thereof, a book, or books of registration of suitable form and properly bound, in which shall be entered by it, opposite to each parcel of land, the name and address respectively of resident owners of land lying in the city and of agents of non-resident owners of lands in the city, who shall have been appointed as such, in pursuance of the foregoing provisions, to whom notices relating to the assessment lists are to be directed by said board of assessment and taxation, as herein provided. Such book, or books, shall be prepared in the same form as near as may be, as that in which assessment rolls are required to be prepared. Every resident owner and every such designated agent shall furnish, in writing, to said board, at its office, for the purpose of having the same filed and registered as above provided, his or her name, together with an address to which notices to such person relating to the assessment lists as herein provided, are to be directed; and each and every change of address shall forthwith be made known, in writing, to said board and entered by it in said registration books. Every original or changed.

persons

notices

be directed.

to

H

be mailed

to

address shall be accompanied with a description of each parcel of land owned by such person, or the principal or agent furnishing the same. The registers so kept shall show the date of filing such information. When a local assessment has been made by the board Notices and filed with said secretary, said board shall, at least five days to owners before the expiration of the time during which said assessment list and agents. remains in the possession of the said secretary, deposit in the postoffice in said city, postage prepaid, a copy of the notice published by said board of assessment and taxation, directed to said owners and agents who have registered as aforesaid, at the address specified by them, and in every other instance such notices shall be directed to the name of the person to be notified at Utica, New York, if such name be contained in the assessment list. In making such assessment lists the board shall use and consult the said registry books. The validity or irregularity of the service of any notice required to be served by this section shall not be questioned or disputed who has failed or neglected so to furnish his name or address to the board. The term "person" shall include any per- Owner son, firm, corporation or company having any interest in lands to be assessed, and whenever any lands in said city shall be owned by two or more persons jointly, in common, or in entirety, a notice served as aforesaid, on either of them, shall be a sufficient notice or service for any of the purposes of this act. Any person in possession of any lands in the city under or by virtue of a contract for the purchase thereof, may, in the discretion of the board, be deemed and held as the owner thereof, for all purposes of this act.

fined.

and de

de

tax

5. Upon the day appointed or at any adjourned day, the board Hearing of assessment and taxation shall hear and determine the complaint terminaof any person interested, and shall make and sign a copy of the tion. assessment lists as revised by said board, and attach to it proof by affidavit of the giving of the notices required by the section and file the same with the city clerk. If upon the revised lists, the taxes Adjourned of any person or property shall have been increased by said board, hearin the hearing before the assessors shall be adjourned for one week increased. and notice of such increase shall be served upon the person whose taxes have been so increased, specifying the amount of such increase, the assessment upon which the same was made and the date to which the hearing was adjourned. Such notice shall be served by depositing the same in the post office in said city, postage prepaid, directed to such person whose taxes have been so increased, or his agent if he be registered as provided in the preceding subdivision, at the address specified by him and if not so registered such notice shall be directed to him at Utica, New York, and no other notice of such adjourned hearing shall be necessary or required to be given. Upon such adjourned day, or on any other day thereafter to which said hearing may be adjourned, the board of assessment and taxation shall hear and determine the complaint of any person interested and make and sign a copy of the assessment list as finally revised by said board, attach to it proof by affidavit of the giving of the notices required by this section and Notice to file the same with the city clerk. Upon the filing of such assessment ale ob

revised

lists.

objections.

Jections to lists or revised lists, the city clerk shall publish a notice in the official newspapers for three alternate days, that such assessment lists or revised assessment lists, naming each such list, is on file in his office and that objections to any such lists may be filed with him within ten days from the date of first publication thereof. Any person interested in any such assessment lists or revised assessment lists, may, within the time specified in the notice file with the city clerk objections thereto in writing, subscribed and verified by him or his agent. The city clerk may include several assessment lists in the same notice. If no objections be filed within such time, the assessment lists shall be deemed to be confirmed, and the city clerk shall attach to said lists proof of such publication and service of such notices, and his certificate that no objections have been filed Hearing of thereto, and deliver the same to the city treasurer. If objections be filed with the city clerk, he shall at the first regular meeting of the common council after the expiration of the time for filing objections, lay such assessment lists and the objections filed thereto before the common council, and the common council shall on that day or at the next regular meeting hear the objections and confirm or annul the said assessment and refer it back to the board of assessment and taxation to make a new assessment. No notice need be published or be served of such hearing before the common council. Whenever an assessment shall have, been so sent back by sessments. the common council to the board of assessment and taxation to make a new assessment, the board shall forthwith make a new assessment in the same manner prescribed for original assessment. Such new assessments so made by the board of assessment and taxation shall be final and conclusive and the assessment list therefore shall be forthwith filed with the city clerk, who shall attach thereto proof of service and publication of the notice required and deliver the same to the city treasurer. Upon receipt of said assessment lists, the city treasurer shall proceed to collect the same in the same manner as in the collection of the city tax lists and all of the provisions of the charter of said city relative to the collection of city taxes and the sale of lands for non-payment of taxes and assessments shall apply to any such assessment lists, except as otherwise prescribed.

New

Colleetion.

as

Members of board

not

other city

§ 5. No member of the board of assessment and taxation shall be eligible to, or hold any other city or ward office, and removal eligible to from the city, insanity, or acceptance of any other office except office: res commissioner of deeds or notary public, shall vacate the office. Resignations of such assessors, members of the board of assessment and taxation, may be made to the mayor and filed with the city clerk, and shall take effect when so filed.

ignations.

Vacancies, how

filled.

§ 6. When a vacancy shall occur otherwise than by expiration of term in the office of assessor, the same shall be filled at the next general city election happening after such vacancy occurs, and the assessor so elected shall enter upon his duties on the first of January next succeeding such election. Until the vacancy in such office shall be so filled, the mayor may fill such vacancy by appointment, which shall continue until and including the last day of December next

after such election. The common council shall have no power to declare said office of assessor to be vacant or to fill said office if the same be vacant.

etc., de

ords.

evidence.

§ 7. The books, documents, surveys, maps, rolls, tax lists and Books, papers in the office of the board of assessment and taxation shall clared be public records, and open at all reasonable times to the inspec- public rection of the public. Transcripts or copies thereof certified by the secretary of the board, under the seal of the city shall be admitted Copies as in evidence in all courts, and shall be presumptive evidence of the facts or proceedings appearing therein. The secretary of the board Fees for shall be entitled to charge and collect a fee for any record or paper copied by him, not exceeding five cents a folio, and twenty-five cents for his certificate. The fees so collected shall belong to the city and shall be paid over to the city treasurer, but no such fee shall be charged or collected from any city officer or department.

copies.

hearings or

§ 8. Any member of the board of assessment and taxation shall Powers at have power to administer oaths or issue subpoenas upon, or rela- investigative to, any hearing or investigation authorized to be heard by tions. or before such board or upon the hearing mentioned in section two of this article.

§ 9. After the passage of this act no assessor for any ward of ward the city shall be elected.

sessors
abolished.

§ 10. All acts or parts of acts, relating to the city of Utica, Inconsist inconsistent with or in conflict with the provisions of this act in ent acts. so far as they may conflict, are hereby repealed. But such repeal shall not be construed to impair or affect any right or remedy acquired or given by any act or part of act hereby repealed, and all proceedings or actions commenced under any such prior act or acts may be carried out and completed as provided in such prior act, and all assessment rolls or lists, tax lists, assessment lists, certificates of sales, notices and conveyances of property sold, made under the provisions of this act, shall be valid and effectual notwithstanding the want of maps and surveys on file in said office of said board of assessment and taxation.

ARTICLE V.

COLLECTION OF TAXES AND ASSESSMENTS.

§ 1. The tax lists filed with the city clerk, or delivered to the Tax lists city treasurer, shall in all courts and places be evidence of the as evidence. imposition of the taxes therein contained, and the taxes therein Lien of assessed upon or in respect to any real estate shall be liens thereon taxes. from the time such lists are filed with the city clerk.

ing taxes.

§ 2. Upon receiving the tax lists the city treasurer shall cause Notice of notice to be published in the official newspapers once in each week and receiv for three successive weeks that they have been left with him, and that he will be ready at his office during the hours prescribed by law each day, except Sundays and holidays, for one month ensuing the date of first publication of such notice, to receive payment of the taxes thereon, and that persons paying their taxes within that period will be charged no commission for the collection

lectors

abolished.

thereof. The city treasurer shall for one month after the first publication of such notice attend daily at his office during the hours prescribed by law, excepting Sundays and holidays, to receive taxes on such lists, and no commission for collections shall be charged on taxes paid within that period. Upon receiving any tax, the city treasurer shall cause to be written or write paid opposite such tax, in a column prepared for that purpose, and shall give the person on paying such tax a receipt therefor, and keep a check list of all receipts so given.

Ward col- § 3. The office of ward collector in the city of Utica is hereby abolished. The city treasurer shall appoint an assistant to be Delinquent known as delinquent tax clerk. Such delinquent tax clerk shall tax clerk. receive a salary to be determined and fixed by the board of estimate and apportionment and his term of office shall be during the term of the city treasurer making such appointment, unless such delinquent tax clerk shall be sooner removed by said city treasurer. Such delinquent tax clerk shall be vested with all the powers, duties and liabilities heretofore vested in the ward colCollectior lectors of the city of Utica. At the expiration of the month menof up. tioned in the preceding section, the treasurer shall deliver the centages 10 tax lists in his hands to the delinquent tax clerk with a warrant be charged. under his hand thereto annexed, directing and requiring the de

taxes: per

linquent tax clerk to collect all taxes thereon not marked "paid" within thirty days thereafter, and to return said lists to him at the expiration of said thirty days. The delinquent tax clerk shall proceed to collect the uncollected taxes upon the tax lists so delivered to him in the same manner and with the same powers and duties as a town collector in the collection of taxes imposed by the board of supervisors. He shall in addition to the taxes on the tax lists collect from each taxpayer an additional amount of five per centum of the tax for the benefit of the city, except that in no case is the amount to be added to be less than twenty-five cents. Delinquent The delinquent tax clerk shall perform his duties under the tax clerk; direction and supervision of the city treasurer, and shall perform dertaking. such other duties as the city treasurer may prescribe. The delin

duties, un

Time for collection not to be extended.

account

unpaid taxes to treasurer.

quent tax clerk shall daily account for and pay over to the city treasurer all taxes and moneys so collected. Before entering upon the duties of his office, he shall file with the city clerk an undertaking to the city of Utica in the amount of five thousand dollars. The common council shall have no power to renew the delinquent tax clerk warrants or to extend the time for the collection of taxes.

Delivery of § 4. If the taxes mentioned in the tax lists or assessment lists of shall remain unpaid, and the delinquent tax clerk shall be unable to collect the same, he shall deliver to the city treasurer an account of the taxes so remaining due; and upon making oath before him that the sums mentioned in such amount remain unpaid, and that he has not been able upon diligent inquiry to discover any goods or chattels belonging to, or in possession of, the person so charged with or liable to pay such sums, whereon he