1994 Miscellaneous Laws 



towns in its county. The board of supervisors of any such county 

 may fix or impose a tax upon dogs in any town therein at a dif- 

 ferent rate than that imposed upon dogs in other towns in such 

 county, upon the written application of the town board of such 

 town. Such application shall specify the rate of tax to be imposed 

 in such town. Such taxes shall be assessed, collected and applied in 

 the manner provided by sections one hundred and thirteen and 

 one hundred and fourteen of this chapter. If they do not exercise 

 the powers herein conferred, the following provisions, so far as 

 they relate to the taxation of dogs and the manner of collecting 

 the same, shall apply to such county and the towns therein. The 

 provisions of sections one hundred and ten to one hundred and 

 twenty-seven, both inclusive, shall not affect cities of the second 

 class. 



§ 111. Rate of taxation when not fixed by the board. Except in 

 the county of Kings, the county of Westchester and the city of 

 Buffalo, there shall be annually levied and collected the following 

 tax on dogs over four months old: Upon every bitch owned or 

 harbored by any one or more persons, or by any family, three dol- 

 lars; upon every additional bitch owned or harbored by the same 

 person or persons or family, five dollars; upon every dog other 

 than a bitch owned or harbored by one or more persons, or by any 

 family, fifty cents; and upon every additional dog, other than a 

 bitch, owned or harbored by the same person or persons or family, 

 two dollars. 



§ 112. Owner to deliver description. The owner and possessor 

 of every dog liable to such tax, shall, whenever required by any 

 assessor, deliver to him a written description of every such dog 

 owned or possessed by him. For every neglect or refusal so to 

 do, and for every false statement made in any description so fur- 

 nished, he shall forfeit five dollars, to be recovered by the super-" 

 visor of the town. 



§ 113. Tax, how collected. The assessors of every town, city 

 or ward, shall annex to the assessment-roll of real and personal 

 estate therein, made by them annually, the name of each and 



