N.Y. Real Property Tax Law § 973: Town may elect method of payment of taxes; certification

§ 973. Town may elect method of payment of taxes; certification. 1.

Upon the enactment of such local law by a county pursuant to section

nine hundred seventy-two of this chapter, the town board of any town may

determine that thereafter and until such action be duly rescinded, the

amount of taxes for county, town and special district purposes

constituting in the aggregate an amount in excess of fifty dollars

levied by the board of supervisors pursuant to law upon any parcel of

real property situated within such town, may be paid in installments as

provided in the local law enacted by the county pursuant to section nine

hundred seventy-two of this chapter.

2. The determination pursuant to subdivision one of this section shall

be made by resolution of the town board at any meeting thereof held

prior to the first day of October, and when such determination shall

have been made, it shall be certified by the town clerk to the clerk of

the board of supervisors on or before the first day of October following

such determination. Such resolution may be rescinded prior to October

first in any year following the adoption thereof.

3. Whenever a resolution has been adopted pursuant to this section,

the notice required to be given by the collecting officer pursuant to

section nine hundred twenty of this chapter shall state that taxes may

be paid in installments as provided in the local law enacted by the

county pursuant to section nine hundred seventy-two of this chapter.

Warrants for the collection of taxes levied while such resolution

continues in force shall contain appropriate directions for the

collection of taxes in the manner specified in such local law.