N.Y. Real Property Tax Law § 1504: Penalties and interest payments in towns of Dutchess county

§ 1504. Penalties and interest payments in towns of Dutchess county.

1. Notwithstanding the provisions of any general or special law to the

contrary, the following scale of penalties and interest is hereby

prescribed for the neglect to pay county or town taxes, special ad

valorem levies or special assessments in towns in Dutchess county: if

paid 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 thereafter and on or before the last day of March,

two per centum; if paid thereafter and on or before the last day of

April, three per centum; if paid thereafter and on or before the last

day of May, four per centum; if paid thereafter five per centum and if

paid to the county treasurer 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 officers in Dutchess county.

2. If the final date for collection of taxes, or for the collection of

taxes without penalty, or for the collection of taxes at a lesser

prescribed penalty interest rate shall fall on a Saturday, Sunday or

public holiday, an extension for the collection of taxes shall

automatically be in effect until the first business day following such

date and the date for paying over taxes shall be extended to the

following day.