§ 1442 — Alternative method for collection of delinquent village taxes

New York § 1442

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

Text

§ 1442. Alternative method for collection of delinquent village taxes.\n1. Notwithstanding the provisions of this article, or any general,\nspecial or local law to the contrary, the legislative body of any\ncounty, except counties wholly within a city, upon the enactment of a\nlocal law, may provide for the collection of delinquent village taxes,\nif such collection is requested by resolution of the board of trustees\nof any village within such county.\n 2. Prior to the direction from the county legislative body to relevy\ndelinquent village taxes, any person whose real property is included in\nthe account of delinquent village taxes returned to the county treasurer\npursuant to paragraph (a) of subdivision four of section fourteen\nhundred thirty-six of this chapter may pay to the county treasurer the\namount of taxes entered thereon, with interest accumulated to the time\nof the return of the tax roll and warrant by the village treasurer to\nthe village board of trustees. The county treasurer shall pay over to\nthe village treasurer all moneys realized from the collection of such\nunpaid taxes, including interest, prior to the direction from the county\nlegislative body that those taxes remaining unpaid are to be relevied,\nexcept that the county treasurer shall retain the five percentum penalty\nimposed pursuant to paragraph (a) of subdivision four of section\nfourteen hundred thirty-six of this chapter, and such amount shall be\npaid over to the county.\n 3. Within two weeks prior to the levy of the town and county taxes,\nthe account and certification of delinquent village taxes remaining\nunpaid shall be transmitted by the county treasurer to the county\nlegislative body, which shall cause the amount of such unpaid taxes,\ntogether with seven percentum of the amount of principal and interest,\nto be relevied upon the real property upon which the same were orginally\nimposed by the village. The amount relevied pursuant to this section\nshall include village taxes payable in installments which shall have\nremained unpaid after the date upon which the last installment was due.\nAfter relevy on the town and county tax roll, all such relevied amounts\nshall become a part of the total tax to be collected. Such relevied\namounts shall be considered due and owing to the county treasurer to\nreimburse the county for the amounts advanced pursuant to subdivision\nthree of this section.\n 4. The county treasurer shall, on or before the first day of April\nfollowing the receipt of the account and certification of delinquent\nvillage taxes as provided in section fourteen hundred thirty-six of this\nchapter, pay to the village treasurer, the amount of returned delinquent\nvillage taxes remaining unpaid, including interest accumulated to the\ntime of the return of the tax roll and warrant by the village treasurer\nto the village board of trustees, provided that the county treasurer\nshall retain the five per centum penalty imposed pursuant to paragraph\n(a) of subdivision four of section fourteen hundred thirty-six of this\nchapter.\n 5. The same proceedings in all respects shall be had for the\ncollection of the amount so directed to be raised by the county\nlegislative body as are provided by law in relation to the county taxes.\n 6. When action to enforce collection is initiated pursuant to this\nsection, the powers and duties conferred upon the county legislative\nbody and the county treasurer shall, in Westchester county, be exercised\nby the town board and by the town supervisor respectively.\n