Are there any laws related to the regulation of tax collection and assessment?

In New York, the power to impose taxes and the power to collect taxes is vested primarily in the state government. However, local governments do have some ability to regulate the collection and assessment of taxes, and they are subject to several laws regarding the process. The Real Property Tax Law covers assessment of real property, which includes land and buildings. This law states that all property must be assessed for taxation and specifies the criteria upon which the assessment must be based. All assessments also must be uniform and reflect fair market value. The Real Property Tax Law also sets forth the procedures for ratably dividing, assessing, and collecting taxes. It requires that all taxes be uniform throughout the state, and in the same percentage. This law also mandates that the taxes be itemized and that taxpayers receive a notice of the amount due. The Tax Law sets the rules for collecting taxes, including the proper procedures for billing, collecting, and issuing receipts. It covers general principles such as issuing assessments for unpaid taxes, as well as specific processes such as the collection of taxes through certified checks or money orders. Finally, the General Municipal Law of New York State outlines the special powers which local governments have to collect taxes. This law states that local governments have the right to set the rate and amount of taxes, and to choose how the taxes are collected. It also allows local governments to enter into agreements with other governments for the collection of taxes.

Related FAQs

What is the purpose of taxation and how are taxes levied and collected?
Are there any laws related to the regulation of the media and advertising?
Are there any laws related to the regulation of land and water use?
Are there any laws related to the regulation of public health services?
Are there any laws related to the regulation of public parks and recreation?
Are there any laws governing the use and lease of public buildings?
Are there any regulations related to public financing, including borrowing?
What are the regulations and laws governing the operation of ambulance services?
Are there any laws related to the regulation of public utilities?
Are there any laws related to the regulation of public health, safety and welfare?

Are there any laws related to the regulation of tax collection and assessment?

Related FAQs

Related Blog Posts