HomeMy WebLinkAboutMN-CC-1933-11-01 28- 1
COMMON COUNCIL PROCEEDINGS
CITY OF ITHACA, N.Y.
REGULAR MEETING NOVEMBER 1, 1933
PRESENT--Mayor Bergholt z
Aldermen--Sammons,Gill,Causer, Lowe,Myers,Rogal sky,
Comfort, Campbell, Townsend,Hoffnan
Attorney--Treman
Chamberlain--Snyder
Commissioner of Charities---Green
Hinutes Minutes of the preceding meeting duly approved.
Baptist Attorney Shirey, representing the Baptist Church,
Church- appeared before the Council in regard to a petition
Court which he filed requesting the correction- of the
House Tax Rolls and the refunding of taxes paid by the
Church on the so called old County Court House
property. He also filed a petition signed by the
Board of Assessors substantiating his claim that the
present assessment of this property was excessive. The
proposition was thoroughly discussed
By Alderman Myers: seconded by Alderman Sammons;
WHEREAS, the Common Council hereby declares and
determines that a manifest error was made in assessing
to the First Baptist Church Society of Ithaca the
property known as "the old Tompkins County Court House"
at a valuation of $60, 000 and,
WHEREAS, the Assessor and his associates have
presented a petition settingforth that the proper valua-
tion should have been $31, 600 now,therefore,
RESOLVED: that the valuation on the assessment rolls
Of 1933 be and the same is hereby ordered changed and
corrected to read $31, 600 and the extended city tax
expunged to the extent of $301.04 leaving a balance
assessed and collectible of $$334. 96, being the tax on the
valuation of $31, 600 and further,
RESOLVED: that there is hereby appropriated 5$237.02
to "Refunds of Taxes" from surplus, being the amount
required to meet the difference in the budget balance
for such purpose and the amount required to moot such
e xpungome nt.
Ayes---10 Nays-0 Carried. and Approved.
By Alderman Campbell: seconded by Alderman Townsend:
WHEREAS, Sec.4, Subd.3 of the Tax Law exempts proper-
ty of a county when held for a public use, and
WHEREAS, Sec. 4 Subd. 7 of the Tax Law exempts,
church property when held and used exclusively for
church purposes,and
WHEREAS, in 1933 on the date of taxable status in the
City of Ithaca the First Bnpti.st Church Society held
title to property known as the "old Tompkins County Court
House" , which property they purchased with the distinct
understanding and intent to use the carte for religious
and church purposes as soon as vacated and not used by
Tompkins County for county and public use, and
WHEREAS, on the date of taxable status the County of
Tompkins had not removed from such premises but was using
the premises for county business and public use, and
therefore the property did not become exempt under either
of the above subdivisions although exclusively church
buildings and county buildings are exempt and it would
not appear to be the legislative intent to tax a church
building used for county purposes, and
WHEREAS, the Baptist church could not claim tax
exemption under the law allowing exe__ipti on, although they
were deriving no rents, profits or other income from the
pre:_:ises and were holding the promises for future
religious and church purposes, and although tine actual use
by the county to which the promises were put Mould
otherwise entitle the property to exemption frori
taxation, or if the county had vacated prior to the date
of taxable status then the proni,es would likewise have
G. G.
11-1-1933
been tax exempt, and
Fv'HER AS, it is obvious that it is not the intent of
the Legislature to tax a property under such conditions
and that the peculiar circunstances herein described wore
not forseen or anticipated under Soc. 4 of the Tax Lair, and
7H REAS, under the strict interpretation of the Tax Law
this property was taxable at full value to the owners
(the First Baptist Church Society of Ithacaj.Y. ) and it was
so taxed on the 1933 AssessDont Rolls nhich fact caused an
undue burden and hardship and an unfair tax upon the Church,
therefore, be it
RESOLVED: that the Common Council hereby requests
the Governor and the New York State Legislature to pass an
Enabling Act authorizing the Com7on Council of the City of
Ithaca, the Board of Education of the City of Ithaca, and the
Board of Supervisors of the County of Tompkins to refund to
the First Baptist Church Society of Ithaca all taxes,
penalties, fees etc. ,paid by said Church Society to these
respective political subdivisions as a result of said
assessment, and further directs that certified copies of this
resolution be transmitted to the Governor and to the
New York State Legislature.
Ayes--10 Nays--0 Carried and Approved.
Damage The Clerk reported that the Board of Public ;forks
Claims recommends that the damage claims filed by
Hackley Etta, Jackson Hackley and 2nil G. Conason be rejected.
Conason By Alderaan Itiyers: seconded by :Alderman Gill:
RESOLVED: that the damage claim of Etta Jackson
Hackley be and the same is hereby rejected.
Carried.
By Alder pan Ca ipbcll: seconded by Alderman Comfort:
RESOLVED: that the damage claim filed by
Emil G. Conason be and the sane is hereby rejected.
Carried.
Curb The Clerk reported that an error had been
Assessment found in the curbing assessment of 1932
Expunged against the property of Susie Smith,4805
So. Plain Street wherein an over charge had been made
Of $3.40 for 5 feet of frontage greater than existed.
By Alderman Comfort: seconded by Alderman &a.-.T.-ions:
RESOLVED: that $3.40 be and the some is hereby
expunged in the curbing assessment against the property
at #805 S.Plain Street owned by Susie Smith.
Carried.
Federal On the recommendation of the Mayor, considera-
Aid Lion of the Federal Aid Program was deferred until
Program a later meeting in order to afford additional
time for further consideration of additional projects.
Charity Commissioner Green requested an appropriation
Appro. of $6, 000 to cover the cost of Charity for the
ensuing Month.
By Alderman Sammons: seconded by Alderman Hoffman:
RESOLVED: that 162000 be and the same is hereby
appropriated to the Charity account from unappropriated
revenues.
Carried.
Morris On Alderman Campbell ' s request for information
Avenue with respect to the disposition of the City properties
on Morris Ave. ,Kayor Bergholtz oxplained the reasons for
Board of Public Torks decision not to attempt any repairs
or improvement of these properties.
Audit By Alderman Hyers: seconded by Alderman Ca 2pbell:
RESOLVED that the bills audited and approved by the
Finance Co:: Attec bo and the s.nne are hereby approved
for pay .ent. Carried.
On notion of Alderman Gill, the meeting was
adjourned to reconvene at the call of ti I:ayor.
City Clerk.��O