N.Y. Real Property Tax Law § 1182: Cancellation or reduction of interest, penalties and other charges

§ 1182. Cancellation or reduction of interest, penalties and other

charges. If the governing body of any tax district shall determine that

it is for the best interests of the tax district, it shall have the

power, by resolution, to authorize the enforcing officer to permit the

cancellation in whole or in part of any interest, penalties or other

charges imposed by law to which the tax district or any other municipal

corporation shall be lawfully entitled; provided, however, that in cases

where such interest, penalties, or other charges, if collected by the

tax district, belong to a municipal corporation therein, no reduction or

remission in whole or in part of such interest, penalties, or other

charges shall be made without the consent of the municipal corporation

affected, which consent may be given by resolution adopted after a

public hearing.