N.Y. Alternative County Government Law § 551: County collection of taxes

§ 551. County collection of taxes. 1. If the alternative form of

county government, or the modification or change of any such form, shall

provide for the transfer to the county of the function of collection of

taxes and special assessments from the school districts, towns, villages

or cities to the county, the director of finance shall have all the

powers and perform all the duties of the tax-collecting officers of the

units of local government from which the function of collecting taxes

and special assessments has been transferred to the county and also, if

the function has been transferred from the towns to the county, shall

collect all taxes and special assessments for other tax and assessment

districts within such towns.

2. All provisions of law which would govern the collection of taxes

and special assessments, if that function had been retained by the

respective units of local government, shall apply to the collection of

taxes and assessments by the director of finance, except that the board

of supervisors may provide for the collection of taxes and special

assessments by local law, and such law, so long as it shall remain in

effect, shall supersede inconsistent provisions of any general or

special law. Such a local law shall not become effective until approved

by the state tax commission. Any such local law may provide for payment

of taxes in installments.

3. The county tax collection official shall mail to each property

owner, on or before the day when taxes or installments thereof become

due, a bill containing a brief description of the property assessed, the

assessed valuation and the amount of taxes then due, together with a

statement as to when and where payable, and the penalties for

non-payment with the dates when such penalties become effective.

Whenever it shall appear from the records of the county tax collection

official that arrears of taxes or special assessments, or both, are

outstanding against any parcel for which a tax bill is prepared, the

amount of such arrears shall be entered upon the bill with a statement

that the same are in arrears. On the reverse side of each such bill

shall be printed the assessed valuations and tax rates for the county

and for each unit of local government a tax for which is included in the

bill. Whenever any taxes shall have remained due and unpaid for the

period of six months, the county tax collection official shall mail a

second bill therefor to each property owner, and may in his discretion,

and shall upon direction of the county executive, send bills at other

periods. The provisions of this section with respect to the mailing of

tax bills and statements of arrears are for the benefit of taxpayers,

provided that failure to mail any such bill or statement, or failure of

the addressee to receive the same, shall not in any manner affect the

validity of the taxes or the penalties imposed by law with respect

thereto.

4. All of the provisions of law which would be applicable if taxes

were collected by units of local government shall apply to county tax

collections, unless modified by local law, but no local law shall be

enacted which shall effect a change in the disposition required to be

made of taxes by the collecting officer.