§ 1502 — Payment of taxes in installments in certain towns in Dutchess county

New York § 1502

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 15: Special Provisions Relating to Certain Assessing Units

Text

§ 1502. Payment of taxes in installments in certain towns in Dutchess\ncounty. 1. Notwithstanding the provisions of any general or special law,\nthe town board of any town of the first class in the county of Dutchess\nmay by resolution, adopted prior to the levy of taxes pursuant to\narticle nine of this chapter authorize the collecting officer thereof to\naccept from any taxpayer, so electing, payment for or on account of such\ntaxes in three installments as follows: the first installment on or\nbefore the last day of February; the second installment on or before the\nthirty-first day of May; and the third installment on or before the\nthirty-first day of August of such year.\n 2. In the event taxes are authorized to be paid in installments in any\ntown as provided in subdivision one of this section, the following scale\nof penalties and interest for neglect of payment thereof shall apply in\nlieu of those provided in section fifteen hundred four of this chapter:\nif paid, in whole or in part, on or before the last day of February,\nafter the notice required by section nine hundred twenty of this\nchapter, there shall be no penalty or interest; if paid, in whole or in\npart, thereafter and on or before the thirty-first day of May, two per\ncentum of the amount of the unpaid balance of the tax; if paid, in whole\nor in part, thereafter and on or before the thirty-first day of August,\nfour per centum of the amount of the unpaid balance of the tax; if paid\nthereafter five per centum of the amount of the unpaid balance of the\ntax and if paid to the county treasurer, after return by the collecting\nofficer of the unpaid taxes which shall be made immediately upon the\nexpiration of the period for the payment of the last installment on the\nthirty-first day of August, at the rate of interest as determined\npursuant to section nine hundred twenty-four-a of this chapter from June\nfirst to the date of tax sale with expenses of publication now allowed\nby law, and the form of notice prescribed by section nine hundred twenty\nof this chapter shall be made to conform to the provisions of this\nsection by the collecting officer in any such town. The acceptance of a\npart of such taxes by any such official shall not affect any lien or\npower of the county of Dutchess to enforce collection of any unpaid\nbalance of tax or tax liens, together with interest, penalties or other\nlawful charges.\n 3. Notwithstanding the provisions of any general or special law, the\ncollecting officer in any town wherein taxes are authorized to be paid\nin installments pursuant to this section shall pay to the officers and\npersons specified in his warrant, within one week from the last day\nspecified for the payment of any such installment, such proportion of\nthe amount collected by him during such period as the amount of the tax\nrequired to be collected and paid to each such officer or person, as the\ncase may be, bears to the total amount of such tax required to be\ncollected and paid to all such officers and persons for all purposes\nprovided, however, that the amount paid to any such officer or person\nother than the treasurer of the county shall in no event exceed the\ntotal of the amount required to be paid to such officer or person as\ndetermined by the amount of the total tax levy required to be paid to\nhim. The warrant to the collecting officer shall be varied so as to\nconform to the provisions of this section.\n 4. Notwithstanding the provisions of any general or special law, any\ntown wherein taxes are authorized to be paid in installments pursuant to\nthis section shall be liable for and shall pay to the county the full\namount of any increased cost to the county for any special accounting\nsystem or equipment necessary to comply with the provisions of this\nsection especially applicable with respect to such county.\n