§ 551 — County collection of taxes

§ 551. County collection of taxes. 1. If the alternative form of\ncounty government, or the modification or change of any such form, shall\nprovide for the transfer to the county of the function of collection of\ntaxes and special assessments from the school districts, towns, villages\nor cities to the county, the director of finance shall have all the\npowers and perform all the duties of the tax-collecting officers of the\nunits of local government from which the function of collecting taxes\nand special assessments has been transferred to the county and also, if\nthe function has been transferred from the towns to the county, shall\ncollect all taxes and special assessments for other tax and assessment\ndistricts within such towns.\n 2. All provisions of law which would govern the collection of taxes\nand special assessments, if that function had been retained by the\nrespective units of local government, shall apply to the collection of\ntaxes and assessments by the director of finance, except that the board\nof supervisors may provide for the collection of taxes and special\nassessments by local law, and such law, so long as it shall remain in\neffect, shall supersede inconsistent provisions of any general or\nspecial law. Such a local law shall not become effective until approved\nby the state tax commission. Any such local law may provide for payment\nof taxes in installments.\n 3. The county tax collection official shall mail to each property\nowner, on or before the day when taxes or installments thereof become\ndue, a bill containing a brief description of the property assessed, the\nassessed valuation and the amount of taxes then due, together with a\nstatement as to when and where payable, and the penalties for\nnon-payment with the dates when such penalties become effective.\nWhenever it shall appear from the records of the county tax collection\nofficial that arrears of taxes or special assessments, or both, are\noutstanding against any parcel for which a tax bill is prepared, the\namount of such arrears shall be entered upon the bill with a statement\nthat the same are in arrears. On the reverse side of each such bill\nshall be printed the assessed valuations and tax rates for the county\nand for each unit of local government a tax for which is included in the\nbill. Whenever any taxes shall have remained due and unpaid for the\nperiod of six months, the county tax collection official shall mail a\nsecond bill therefor to each property owner, and may in his discretion,\nand shall upon direction of the county executive, send bills at other\nperiods. The provisions of this section with respect to the mailing of\ntax bills and statements of arrears are for the benefit of taxpayers,\nprovided that failure to mail any such bill or statement, or failure of\nthe addressee to receive the same, shall not in any manner affect the\nvalidity of the taxes or the penalties imposed by law with respect\nthereto.\n 4. All of the provisions of law which would be applicable if taxes\nwere collected by units of local government shall apply to county tax\ncollections, unless modified by local law, but no local law shall be\nenacted which shall effect a change in the disposition required to be\nmade of taxes by the collecting officer.\n