New York § 1514 Partial payment of taxes and tax liens in Westchester county

New York Statutes

§ 1514 — Partial payment of taxes and tax liens in Westchester county

New York § 1514

Law RPTReal Property Tax

Art. 15Special Provisions Relating to Certain Assessing Units

This text of New York § 1514 (Partial payment of taxes and tax liens in Westchester county) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 1514 (2026).

Text

  § 1514. Partial payment of taxes and tax liens in Westchester county.\nNotwithstanding the provisions of any general or special law to the\ncontrary, in the county of Westchester the common council, board of\naldermen, commission or other legislative body of any city by whatever\nname called may by resolution or ordinance authorize the collecting\nofficer in such city to accept from any taxpayer at any time partial\npayments for or on account of taxes, special ad valorem levies and\nspecial assessments or on account of any tax liens owned and held by\nsuch city in such amount or manner and apply such payments on account\nthereof in such manner as may be prescribed in such resolution or\nordinance.  Notwithstanding the provisions of any general or special law\nto the contrary, such resolu

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§ 1514. Partial payment of taxes and tax liens in Westchester county.\nNotwithstanding the provisions of any general or special law to the\ncontrary, in the county of Westchester the common council, board of\naldermen, commission or other legislative body of any city by whatever\nname called may by resolution or ordinance authorize the collecting\nofficer in such city to accept from any taxpayer at any time partial\npayments for or on account of taxes, special ad valorem levies and\nspecial assessments or on account of any tax liens owned and held by\nsuch city in such amount or manner and apply such payments on account\nthereof in such manner as may be prescribed in such resolution or\nordinance. Notwithstanding the provisions of any general or special law\nto the contrary, such resolution or ordinance may provide that if any\ninstallment subsequent to the first installment is paid in the month in\nwhich it becomes due, the penalty accrued against such installment may\nbe reduced; provided, however, that such penalty shall not be reduced\nbelow the rate of two per cent, through the month in which such\ninstallment is due, but if not paid in the month in which such\nsubsequent installment is due, penalties subsequent to that month shall\nbe as presently defined in existing law. No installment payment provided\nfor under this section shall be due later than one month prior to the\ndate upon which the assessment roll on which the tax is levied is closed\nand succeeded by a new roll. After receiving any such partial payment,\ninterest and penalties shall be charged against the unpaid balance only.\nThe acceptance of a partial payment shall be deemed not to affect any\nrights and powers of such city in any general or special act including\ncharter or local laws, but such rights and powers shall remain in full\nforce and effect to enforce collection of the unpaid balance together\nwith interest, penalties and other lawful charges thereon.\n