N.Y. Real Property Tax Law § 938: Extension of time for collection

§ 938. Extension of time for collection. 1. Upon application of the

common council of a city or the supervisor of a town, the county

treasurer may extend the time for collection of taxes levied therein to

a day not later than the first day of June in any year except that in

the counties of Greene, Orange, Sullivan and Ulster, the county

treasurer may extend such time to a day not later than the first day of

September, and during the period of any such extension in such counties,

the collecting officer shall on the first day of each month pay over all

moneys collected during the preceding month. An extension granted shall

not extend the time provided by law for the collecting officer to pay

over taxes collected during the normal tax collection period.

2. If at the time of the expiration of the warrant there is in effect

a court order enjoining the collection of taxes on any parcel of real

property, such order shall operate as an extension of time for the

collecting officer to collect such taxes until thirty days after the

order is vacated or terminated. All other unpaid taxes shall be returned

to the county treasurer within the time prescribed by law.