Except as otherwise provided by law, the department shall perform those functions and operations of the city which relate to the administration and collection of all taxes, assessments and charges imposed by the city, the collection of arrears due the city and all other sums due the city, including state and federal aid, the receipt and safekeeping of all moneys paid into the city treasury and payment of money out of the treasury, and the administration and management of certain trust funds held by the city, including, without limitation, the following:
1. Real property assessment. With respect to real property tax assessment, the department shall assess for taxation all the taxable real property in the city and prepare the assessment rolls. The commissioner shall appoint, within the appropriation therefor, as many assessors as shall be necessary for the performance of such functions in accordance with the provisions of this chapter.
2. Tax collection.
a. The department shall administer all excise and non-property taxes imposed or administered by the city. With respect to such taxes, the department shall have the power to settle and adjust all claims in favor of or against the city and, except with respect to cases within the jurisdiction of the tax appeals tribunal established by section one hundred sixty-eight of this charter, to make determinations in contested cases. For such purposes, the commissioner or his delegate may, except with respect to cases within the jurisdiction of such tax appeals tribunal, hold hearings and administer oaths.
b. The department shall collect all real property taxes, water and sewer charges, other assessments and arrears against real property and all other taxes, assessments and arrears payable to the city.
c. Notwithstanding the provisions of any general, special or local law to the contrary, the commissioner shall have the exclusive authority to compromise any excise or nonproperty taxes or annual vault charges or any warrant or judgment for excise or nonproperty taxes or annual vault charges administered by the commissioner, and the civil penalties, interest and additions to tax or charge in connection therewith, if the tax debtor has been discharged in bankruptcy, or is shown by proofs submitted to be insolvent, but the amount payable in compromise shall in no event be less than the amount, if any, recoverable through legal proceedings, and provided that where the amount owing for excise or nonproperty taxes or annual vault charges, exclusive of any civil penalties, interest and additions to tax or charge, or the warrant or judgment, exclusive of any civil penalties, interest and additions to tax or charge, is more than one hundred thousand dollars, such compromise shall be effective only when approved by a justice of the supreme court.
d. Notwithstanding the provisions of any general, special or local law to the contrary, the commissioner shall have the exclusive authority to compromise civil liability, with such qualifications and limitations as may be established pursuant to such rules as the commissioner may prescribe, where such liability arises in connection with an excise or nonproperty tax or annual vault charge administered by the commissioner, at any time prior to the time the tax or administrative action becomes finally and irrevocably fixed and no longer subject to administrative review. Upon acceptance of an offer in compromise by the commissioner, the matter may not be reopened except upon a showing of fraud, malfeasance or misrepresentation of a material fact. The corporation counsel may compromise any such liability after reference to the law department for prosecution or defense at any time prior to the time the tax or administrative action taken by the department is no longer subject to administrative or judicial review. Whenever a compromise is made by the department of any such liability, there shall be placed on file in the office of the commissioner the opinion of the commissioner or a deputy commissioner, with reasons therefor, with a statement of: (i) the amount of excise or nonproperty tax or annual vault charge and any other issues that may be the subject of such compromise, (ii) the amount of interest, additions to the tax or penalty imposed by law on the taxpayer or other persons against whom the administrative action was taken by the department, and (iii) the amount actually paid in accordance with the terms of the compromise. Notwithstanding the preceding sentence, no such opinion shall be required with respect to the compromise of any civil liability in which the unpaid amount of the excise or nonproperty tax or annual vault charge that was the subject of the administrative action (including any interest, additions to tax, or penalty) is less than twenty-five thousand dollars.
e. Nothing in paragraph c or d of this subdivision shall be construed to diminish or otherwise impair any power of the department exercised pursuant to any other provision of law.
3. Deposit and payment of moneys in the city treasury; trust funds.
a. The department shall have the power and duty to provide for the reception and safekeeping of all moneys paid into the treasury of the city and for the payment of all moneys on warrants drawn by the comptroller and countersigned by the commissioner.
b. The department shall administer and manage all trust funds received or held by the city pursuant to a judgment, decree or order of any court or under section eleven hundred twenty-three of the surrogate's court procedure act, section ninety-nine-m of the general municipal law, sections eighty-seven and one hundred eleven-h of the social services law, sections four hundred twenty-six and four hundred thirty-two of the real property law, section two hundred four of the lien law and section five hundred fifty-three of the county law, and in such administration it shall be deemed to be acting in a fiduciary capacity. The department shall provide for the receipt and safekeeping of all such moneys of the trust funds held by the city and disburse the same on warrants signed by the comptroller. The department may waive the fees to which the commissioner is entitled under section ninety-nine-m of the general municipal law after consideration of the budgetary impact on the city of such a waiver, the purpose of orders of bail and the equitable administration of justice.
c. (i) Notwithstanding any provision of law to the contrary and unless otherwise determined by the court which directed payment of the funds in the first instance, for purposes of administering and managing the trust funds, other than cemetery trust funds, enumerated in paragraph b of this subdivision, whenever the department is permitted or required by law to deposit such funds in a savings bank, trust company, bank, or banking association, or to invest such funds in its discretion or in legal investments for trustees or savings banks, the department may combine all such trust funds into one or more common trust funds, which may be deposited in such savings banks, trust companies, banks or banking associations as are designated by the state comptroller pursuant to section one hundred eighty-two of the state finance law, or invested in legal investments for trustees or savings banks. Such funds, when deposited in a savings bank, trust company, bank or banking association, may be placed in demand or time deposit accounts, including time certificates of deposit, and such deposits shall be either insured by a federal deposit insurance corporation or full collateralized by securities acceptable to the state comptroller.
(ii) The department may retain trust funds temporarily pending investment or deposit or to meet cash requirements in connection with the deposit or withdrawal of such funds, but such temporary retention of trust funds shall not deprive any owner or beneficiary of any income therefrom to which the owner or beneficiary would otherwise be entitled by law.
(iii) When trust funds are received by the department it shall forthwith open and maintain a separate ledger account for each action, proceeding or matter and shall keep an exact accounting of all such funds and all income earned thereon in such manner as the state comptroller may prescribe.
4. Parking violations bureau. The department shall operate and control the parking violations bureau. The commissioner shall appoint the director of the bureau, deputy director and all other officers and employees of the bureau, and hearing examiners.
(Am. L.L. 2016/179, 12/22/2016, eff. 12/22/2016)
Editor's note: For related unconsolidated provisions, see Administrative Code Appendix A at L.L. 1994/025.