N.Y. Real Property Tax Law § 936: Return of unpaid delinquent taxes

§ 936. Return of unpaid delinquent taxes. 1. Upon the expiration of

his warrant, each collecting officer shall make and deliver to the

county treasurer an account, subscribed and affirmed by him as true

under the penalties of perjury, of all taxes listed on the tax roll

which remain unpaid, except that such collecting officer shall not

include in such account the amount of the installments of taxes returned

unpaid pursuant to section nine hundred twenty-eight-b or subdivision

one of section nine hundred seventy-six of this chapter. The county

treasurer shall, if satisfied that such account is correct, credit him

with the amount of such unpaid delinquent taxes. Such return shall be

endorsed upon or attached to the tax roll.

2. In making the return of unpaid taxes, the collecting officer shall

add five per centum to the amount of each tax as levied. In the event

that the collecting officer fails to do so, the county treasurer shall

make such addition. In a county in which there is a local law in effect

pursuant to section nine hundred twenty-eight-b or section nine hundred

seventy-two of this chapter providing for the collection of taxes in

installments, the five per centum provided by this subdivision shall not

be added to the taxes which a real property owner has elected to pay in

installments pursuant to section nine hundred twenty-eight-b or section

nine hundred seventy-five of this chapter. Such five per centum shall be

added by the county treasurer to the amount of such taxes as shall have

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

as provided in such local law. The amount of such added per centum shall

thereafter be deemed part of the amount of the unpaid tax.