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tax imposed according to the provisions of this section, shall be known as the “building occupancy” tax, and shall be a charge and a lien the same as other real estate taxes on the lots or parcel of land on which the occupied buildings are situated, and may be collected by distraint on the personal property of the person to whom said tax may be assessed, or by sale of the premises, or otherwise, and in the same manner as other taxes upon real estate are collected.
§ 5. The building occupancy assessment shall be deemed to be the equivalent or estimate of the value of the personal property owned, in the possession or under the control of the occupiers, as owners or tenants (and not as boarders or lodgers) of buildings or parts of buildings, or the index of said occupiers' expense or consumption made liable to taxation.
§ 6. Any owner of real estate paying, or his real estate being subject to the building occupancy tax, may add the tax, or the pro rata proportion of it, to the rent payable in respect of such occupied buildings, and he shall be entitled to collect the said tax from the tenant by distraint, and he shall have the same remedies for recovering the same as for rent in arrears, unless there is a contract between the parties that the landlord shall pay the building occupancy tax.
$ 7. "Taxable property" shall be construed to mean taxable assessments or valuations, and “building occupancy valuation ” shall be construed to mean a sum equal to three times the rent or rental value of the buildings, or parts of buildings, occupied for the previous year, which are subject to building occupancy valuation by the provisions of this title ; and all annual or other direct taxes levied on "taxable property,” by a rate or per cent., shall be levied upon the aggregate of the real estate, personal and building occupancy valuations within the district or territory where the tax may be levied, and assessed according to the provisions of this chapter.
§ 8. Lands sold by the State, though not granted or conveyed, shall be assessed and taxed in the same manner as if actually conveyed. $ 9. The following property shall be exempt from taxation : Property
cond totion Exempt from 1. All property not made subject to assessment and taxation Taxa by laws hereafter enacted, or by title first and second of this chapter.
2. All property exempt from taxation by the Constitution of this State, or under the Constitution of the United States.
3. All property belonging to this State, any municipal
corporation thereof, any town, county, school district, or the United States.
4. Every building owned and occupied by an incorporated college, academy, or other incorporated seminary of learning; every building for public worship, and the several lots whereon such buildings are situated.
5. The property of charitable and other corporations, exempt from taxation according to the provisions of their charters.
6. The property of every public library
7. Cemeteries, tombs, and rights of burial, so long as the same shall be dedicated for the burial of the dead, and the property of a “soldier's monument association.”
8. Every poor-house, asylum or hospital for the poor, every almshouse, house of industry or industrial school-house, every house belonging to and occupied by an incorporated company for the reformation of offenders, or to improve the moral condition of seamen.
9. All lands belonging to any agricultural society, and permanently used for show grounds, during the time so used.
10. And Indian reservation lands while in the possession of Indians in tribal relations and exercising tribal authority.
Title II. Of the Manner in which Property shall be Assessed.
ART. 1. Manner of assessment of the building occupancy
tax on real estate. ART. 2. Manner of assessing the shares and corporate
franchises of specified moneyed corporations. ART. 3. Manner of assessing real estate. ART. 4. Manner of making the assessment roll, and the
duties of assessors and supervisors. Art. 5. State tax commissioner, his duties, and the
equalisation of the State tax.
Sec. 1. When building occupancy tax shall be assessed, and
to whom. 2. Manner of estimating the rent of buildings. 3. The rent or rental value of building to include
certain land. 4. Aggregate building valuation assessed on each lot
of land. SECTION 1. Land shall be assessed for the building occupancy valuation to the same party to whom it shall be assessed in the assessment roll for the real estate valuation.
§ 2. In estimating rent or rental value of any assessably
occupied building, the actual and bona fide rent thereof, if the
§ 3. The building, for the purpose of estimating the building occupancy valuation, shall be deemed to include the land upon which it is constructed, and so much of the unbuilt. portion of the lot as is usually used as a yard, or court-yard, or a means of convenient access and occupancy of the building, for the purpose for which it is used, but not to exceed one acre of land adjacent or contiguous to one main building, and the main building shall be deemed to include all stables, barns, or other out-buildings on the same lot of land.
§ 4. The building occupancy valuation shall be assessed in one aggregate sum for all occupied buildings, liable to assessment, in amount equal to three times the rent or rental value of the parts thereof occupied for the previous year, on each lot or quantity of land entered in the assessment roll, and said aggregate building occupancy valuation shall be entered thereon on the same line as the real estate valuation, but in a separate column, under the caption of “ building occupancy valuation."
Sec. 1. Manner of assessing and collecting tax on shares Article Second. : of certain moneyed corporations.
Assessing the 2. The tax may be recovered by the corporation Shares and
Corporate from dividends or shareholders' property in Franchises of the corporation.
the town or ward in which said corporation shall be located, on the par amount of said shares, less the proportionate value of the real estate belonging to said corporations, but the assessment shall be made on the assessment roll, in the name of each corporation, in one sum, less the value of the real estate belonging to such corporation, for the shares and corporate franchises of said corporation, and the tax shall be paid by the corporation, and in default of payment the same remedies shall be enforced against the corporation as for the collection of other taxes.
§ 2. The shares of such corporations or associations, made liable to taxation, shall be subject to the tax paid thereon by the corporation or the officers thereof, and said officers may retain so much of any dividend or dividends belonging to stockholders as may be necessary to pay any taxes assessed under this title, and the corporation and the officers thereof shall have a lien on all the shares in the corporation or association, and on all the rights and property of the shareholders in the corporate property for the payment of said taxes.
3. There shall be kept at all times, in the office where the business of such corporation or association shall be transacted, a full and correct list of the names and residences of all the stockholders therein, and of the number of shares held by each; and every individual banker doing business under the general banking law of this State shall keep a list of the amount of his capital, and if he has partners, the amount of their capital invested in such banking business; and each $100 of such capital, for the purpose of this act and for the purpose of taxation, shall be held and regarded as one individual share in such banking business; and the aforesaid lists shall be subject to the inspection of the officers authorised to assess taxes, during the business hours of each day in which business may legally be transacted.
§ 4. Every foreign fire insurance company, as defined in chapter 888 of laws of 1871, shall be assessed and taxed on the privilege of doing business in this State, at the place of the principal office of said company in this State, at a sum equal to the capital as certified, according to the provisions of said chapter 888 of Laws of 1871.
Sec. 1. Persons to be assessed in town or ward where
they reside for lands in such town, etc. 2. If land occupied by another person, it may be
assessed in name of owner or occupant, or as the land of a non-resident..
2. If they res
3. Unoccupied lands not owned by residents de
nominated “lands of non-residents." 4. No tax void in consequence of error in name of
owner, occupant, or classification of land. 5. Real estate of incorporated companies, where
taxed. 6. Where land and bridges to be assessed when
divided by division line of town. • 7. Manner of assessing water and gas pipes owned
by incorporated companies. 8. The assessment of real estate of railroads, in
cluding superstructure, in public highways. 9. Duty of town assessors to apportion railroad
valuation among school districts. 10. The apportionment shall be filed in town clerk's
office. 11. In case of neglect of assessors, the supervisors
shall make an apportionment. 12. Town clerk shall furnish certified statement of
railroad apportionment and location. 13. In case of alteration of school district, who may
change the railroad apportionment. 14, 15, 16. Manner in which lands of non-residents
are to be designated in the assessment roll. 17. When necessary, assessors to have survey made
of the lands of non-residents.
SECTION 1. Every person shall be assessed in the town or ward where he resides, when the assessment is made, for all lands then owned by him within such town or ward, and occupied by him or wholly unoccupied.
§ 2. Lands occupied by a person other than the owner may be assessed to the owner or occupant, or as lands of nonresidents.
3. Unoccupied lands, not owned by a person residing in the ward or town where the same are situated, shall be denominated “ lands of non-residents," and shall be assessed as hereinafter provided.
§ 4. No tax or assessment shall be void in consequence of any lands being erroneously classed or omitted from classification as the lands of non-residents, or as the lands of unknown owners, nor in consequence of the omission of the name of the rightful owner or occupant on the assessment roll; but in such cases no tax shall be collected, except from the real estate assessed.