§ 1504 — Penalties and interest payments in towns of Dutchess county

New York § 1504

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

Text

§ 1504. Penalties and interest payments in towns of Dutchess county.\n1. Notwithstanding the provisions of any general or special law to the\ncontrary, the following scale of penalties and interest is hereby\nprescribed for the neglect to pay county or town taxes, special ad\nvalorem levies or special assessments in towns in Dutchess county: if\npaid on or before the last day of February after the notice required by\nsection nine hundred twenty of this chapter, there shall be no penalty\nor interest; if paid thereafter and on or before the last day of March,\ntwo per centum; if paid thereafter and on or before the last day of\nApril, three per centum; if paid thereafter and on or before the last\nday of May, four per centum; if paid thereafter five per centum and if\npaid to the county treasurer 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 officers in Dutchess county.\n 2. If the final date for collection of taxes, or for the collection of\ntaxes without penalty, or for the collection of taxes at a lesser\nprescribed penalty interest rate shall fall on a Saturday, Sunday or\npublic holiday, an extension for the collection of taxes shall\nautomatically be in effect until the first business day following such\ndate and the date for paying over taxes shall be extended to the\nfollowing day.\n