§ 314 — Taxes; taxes on real property, et cetera

§ 314. Taxes; taxes on real property, et cetera. 1. The provisions of\nthis section shall apply when any taxes or assessments, whether general\nor special, other than taxes on income, whether falling due prior or\nduring the period of military service in respect of personal property,\nmoney or credits or real property owned and occupied for dwelling,\nagricultural, or business purposes by a person in military service, or\nhis dependents, at the commencement of his period of military service\nand still so occupied by his dependents or employees, are not paid.\n 2. No sale of such property shall be made to enforce the collection of\nsuch tax or assessment, or any proceeding or action for such purpose\ncommenced, except upon leave of court granted upon application made\ntherefor by the collector of taxes or other officer whose duty it is to\nenforce the collection of taxes or assessments. The court thereupon,\nunless in its opinion the ability of the person in military service to\npay such taxes or assessments is not materially affected by reason of\nsuch service, may stay such proceedings or such sale, as provided in\nthis act, for a period extending not more than six months after the\ntermination of the period of military service of such person.\n 3. When by law such property may be sold or forfeited to enforce the\ncollection of such tax or assessment, such person in military service\nshall have the right to redeem or commence an action to redeem such\nproperty, at any time not later than six months after the termination of\nsuch service, but in no case later than six months after the date when\nthis act ceases to be in force; but this shall not be taken to shorten\nany period, now or hereafter provided by the laws of the state, or any\npolitical subdivision thereof, for such redemption.\n 4. (a) Except as provided in paragraph (b) of this subdivision,\nwhenever any tax or assessment shall not be paid when due, such tax or\nassessment due and unpaid shall bear interest until paid at the rate of\nsix per centum per annum from the date when such tax first became a\nlien, and no other penalty or interest shall be incurred by reason of\nsuch nonpayment, whether such penalty or interest shall have accrued\nprior or shall accrue subsequent to the commencement of the period of\nmilitary service of such person. Any lien for such unpaid taxes or\nassessment shall also include such interest thereon.\n (b) A municipal corporation is hereby authorized and empowered to\nadopt a local law or, in the case of a school district, a resolution\nproviding that the rate of interest pursuant to this section on unpaid\ntaxes or assessment shall be at a rate less than six per centum per\nannum.\n