N.Y. Real Property Tax Law § 1502: Payment of taxes in installments in certain towns in Dutchess county

§ 1502. Payment of taxes in installments in certain towns in Dutchess

county. 1. Notwithstanding the provisions of any general or special law,

the town board of any town of the first class in the county of Dutchess

may by resolution, adopted prior to the levy of taxes pursuant to

article nine of this chapter authorize the collecting officer thereof to

accept from any taxpayer, so electing, payment for or on account of such

taxes in three installments as follows: the first installment on or

before the last day of February; the second installment on or before the

thirty-first day of May; and the third installment on or before the

thirty-first day of August of such year.

2. In the event taxes are authorized to be paid in installments in any

town as provided in subdivision one of this section, the following scale

of penalties and interest for neglect of payment thereof shall apply in

lieu of those provided in section fifteen hundred four of this chapter:

if paid, in whole or in part, on or before the last day of February,

after the notice required by section nine hundred twenty of this

chapter, there shall be no penalty or interest; if paid, in whole or in

part, thereafter and on or before the thirty-first day of May, two per

centum of the amount of the unpaid balance of the tax; if paid, in whole

or in part, thereafter and on or before the thirty-first day of August,

four per centum of the amount of the unpaid balance of the tax; if paid

thereafter five per centum of the amount of the unpaid balance of the

tax and if paid to the county treasurer, after return by the collecting

officer of the unpaid taxes which shall be made immediately upon the

expiration of the period for the payment of the last installment on the

thirty-first day of August, at the rate of interest as determined

pursuant to section nine hundred twenty-four-a of this chapter from June

first to the date of tax sale with expenses of publication now allowed

by law, and the form of notice prescribed by section nine hundred twenty

of this chapter shall be made to conform to the provisions of this

section by the collecting officer in any such town. The acceptance of a

part of such taxes by any such official shall not affect any lien or

power of the county of Dutchess to enforce collection of any unpaid

balance of tax or tax liens, together with interest, penalties or other

lawful charges.

3. Notwithstanding the provisions of any general or special law, the

collecting officer in any town wherein taxes are authorized to be paid

in installments pursuant to this section shall pay to the officers and

persons specified in his warrant, within one week from the last day

specified for the payment of any such installment, such proportion of

the amount collected by him during such period as the amount of the tax

required to be collected and paid to each such officer or person, as the

case may be, bears to the total amount of such tax required to be

collected and paid to all such officers and persons for all purposes

provided, however, that the amount paid to any such officer or person

other than the treasurer of the county shall in no event exceed the

total of the amount required to be paid to such officer or person as

determined by the amount of the total tax levy required to be paid to

him. The warrant to the collecting officer shall be varied so as to

conform to the provisions of this section.

4. Notwithstanding the provisions of any general or special law, any

town wherein taxes are authorized to be paid in installments pursuant to

this section shall be liable for and shall pay to the county the full

amount of any increased cost to the county for any special accounting

system or equipment necessary to comply with the provisions of this

section especially applicable with respect to such county.