N.Y. Real Property Tax Law § 924: Collection of taxes; interest

§ 924. Collection of taxes; interest. 1. The collecting officer shall

receive taxes at the times and places set forth in the notice of receipt

of the tax roll and warrant and at any other time or place during usual

business hours during the period of collection.

2. Taxes shall be received without interest by the collecting officer

on or before the thirty-first day of January or within thirty days of

the date of the receipt of the tax roll and warrant pursuant to section

nine hundred twenty of this title, whichever is later. On all taxes

received after such day, there shall be added interest as determined

pursuant to section nine hundred twenty-four-a of this chapter for the

month of February or fraction thereof and for each additional month or

fraction thereof until such taxes are paid or until the return of unpaid

taxes to the county treasurer pursuant to law; provided, however, if the

last date for payment of taxes without interest shall occur on the last

day of February or in the month of March, there shall be added interest

as determined pursuant to section nine hundred twenty-four-a of this

chapter for the month of March or fraction thereof and for each

additional month or fraction thereof until such taxes are paid or until

the return of unpaid taxes to the county treasurer pursuant to law.

3. All interest received by the collecting officer shall belong to the

city or town and shall be paid over to the treasurer or chief fiscal

officer of the city or to the supervisor of the town.