N.Y. Real Property Tax Law § 1514: Partial payment of taxes and tax liens in Westchester county

§ 1514. Partial payment of taxes and tax liens in Westchester county.

Notwithstanding the provisions of any general or special law to the

contrary, in the county of Westchester the common council, board of

aldermen, commission or other legislative body of any city by whatever

name called may by resolution or ordinance authorize the collecting

officer in such city to accept from any taxpayer at any time partial

payments for or on account of taxes, special ad valorem levies and

special assessments or on account of any tax liens owned and held by

such city in such amount or manner and apply such payments on account

thereof in such manner as may be prescribed in such resolution or

ordinance. Notwithstanding the provisions of any general or special law

to the contrary, such resolution or ordinance may provide that if any

installment subsequent to the first installment is paid in the month in

which it becomes due, the penalty accrued against such installment may

be reduced; provided, however, that such penalty shall not be reduced

below the rate of two per cent, through the month in which such

installment is due, but if not paid in the month in which such

subsequent installment is due, penalties subsequent to that month shall

be as presently defined in existing law. No installment payment provided

for under this section shall be due later than one month prior to the

date upon which the assessment roll on which the tax is levied is closed

and succeeded by a new roll. After receiving any such partial payment,

interest and penalties shall be charged against the unpaid balance only.

The acceptance of a partial payment shall be deemed not to affect any

rights and powers of such city in any general or special act including

charter or local laws, but such rights and powers shall remain in full

force and effect to enforce collection of the unpaid balance together

with interest, penalties and other lawful charges thereon.