§ 1432 — Collection of taxes; interest

New York § 1432

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Levy and Collection of Taxes
• Art. 14: Special Provisions Relating to Villages

Text

§ 1432. Collection of taxes; interest. 1. The treasurer shall receive\ntaxes at the time and place specified in the notice of receipt of the\ntax roll and warrant. After the first day of July or after the thirtieth\nday following the date of the receipt of the tax roll and warrant\npursuant to section fourteen hundred twenty-eight of this title,\nwhichever is later, or such other date as may be applicable pursuant to\nsection 5-510 or section 17-1729 of the village law, the treasurer shall\nproceed to collect the taxes remaining unpaid with interest as herein\nprovided, but without any other fee or charge and for that purpose he\nshall have all the powers of a town collecting officer. All interest\ncollected shall belong to the village.\n 2. On all taxes remaining unpaid after July first or after the\nthirtieth day following the date of the receipt of the tax roll and\nwarrant pursuant to section fourteen hundred twenty-eight of this title,\nwhichever is later, or such other dates as may be applicable pursuant to\nsection 5-510 or section 17-1729 of the village law, interest of five\nper centum shall be added for the month of July or fraction thereof or\nsuch other month as may be applicable, and an additional amount of\ninterest at the rate as determined pursuant to section nine hundred\ntwenty-four-a of this chapter for each month and fraction thereof\nthereafter until paid. In villages in the county of Westchester, the\nboard of trustees may by resolution provide that on all taxes remaining\nunpaid after July first or after the thirtieth day following the date of\nthe receipt of the tax roll and warrant pursuant to section fourteen\nhundred twenty-eight of this title, whichever is later, or such other\ndate as may be applicable pursuant to section 5-510 or section 17-1729\nof the village law, two per centum will be added for the month of July\nor such other month as may be applicable, and an additional one per\ncentum for each month and fraction thereof until paid.\n