N.Y. Real Property Tax Law § 1442: Alternative method for collection of delinquent village taxes

§ 1442. Alternative method for collection of delinquent village taxes.

1. Notwithstanding the provisions of this article, or any general,

special or local law to the contrary, the legislative body of any

county, except counties wholly within a city, upon the enactment of a

local law, may provide for the collection of delinquent village taxes,

if such collection is requested by resolution of the board of trustees

of any village within such county.

2. Prior to the direction from the county legislative body to relevy

delinquent village taxes, any person whose real property is included in

the account of delinquent village taxes returned to the county treasurer

pursuant to paragraph (a) of subdivision four of section fourteen

hundred thirty-six of this chapter may pay to the county treasurer the

amount of taxes entered thereon, with interest accumulated to the time

of the return of the tax roll and warrant by the village treasurer to

the village board of trustees. The county treasurer shall pay over to

the village treasurer all moneys realized from the collection of such

unpaid taxes, including interest, prior to the direction from the county

legislative body that those taxes remaining unpaid are to be relevied,

except that the county treasurer shall retain the five percentum penalty

imposed pursuant to paragraph (a) of subdivision four of section

fourteen hundred thirty-six of this chapter, and such amount shall be

paid over to the county.

3. Within two weeks prior to the levy of the town and county taxes,

the account and certification of delinquent village taxes remaining

unpaid shall be transmitted by the county treasurer to the county

legislative body, which shall cause the amount of such unpaid taxes,

together with seven percentum of the amount of principal and interest,

to be relevied upon the real property upon which the same were orginally

imposed by the village. The amount relevied pursuant to this section

shall include village taxes payable in installments which shall have

remained unpaid after the date upon which the last installment was due.

After relevy on the town and county tax roll, all such relevied amounts

shall become a part of the total tax to be collected. Such relevied

amounts shall be considered due and owing to the county treasurer to

reimburse the county for the amounts advanced pursuant to subdivision

three of this section.

4. The county treasurer shall, on or before the first day of April

following the receipt of the account and certification of delinquent

village taxes as provided in section fourteen hundred thirty-six of this

chapter, pay to the village treasurer, the amount of returned delinquent

village taxes remaining unpaid, including interest accumulated to the

time of the return of the tax roll and warrant by the village treasurer

to the village board of trustees, provided that the county treasurer

shall retain the five per centum penalty imposed pursuant to paragraph

(a) of subdivision four of section fourteen hundred thirty-six of this

chapter.

5. The same proceedings in all respects shall be had for the

collection of the amount so directed to be raised by the county

legislative body as are provided by law in relation to the county taxes.

6. When action to enforce collection is initiated pursuant to this

section, the powers and duties conferred upon the county legislative

body and the county treasurer shall, in Westchester county, be exercised

by the town board and by the town supervisor respectively.