N.Y. Real Property Tax Law § 999: Levy and collection of certain taxes in the county of Ontario and city of Geneva

§ 999. Levy and collection of certain taxes in the county of Ontario

and city of Geneva. Notwithstanding any other provisions of law to the

contrary, every tax apportioned and directed to be levied by the board

of supervisors of the county of Ontario in the city of Geneva shall be

levied and collected as follows:

1. Levy of county taxes. (a) Certification of county taxes. The board

of supervisors shall annually equalize the assessments within the city

of Geneva with the other cities and towns in the county and shall, by

resolution, apportion and direct the amount of tax to be levied in the

city of Geneva for county and other lawful purposes. On or before the

seventh day of December in each year, the board of supervisors shall

file with the city clerk of the city of Geneva a certified copy of such

resolution under the seal of the county.

(b) Levy by city council. The city council shall, by resolution

adopted at a general or special meeting held on or before the seventh

day of December in each year, or as soon thereafter as practicable,

cause to be raised by general tax upon all the taxable property within

the city, according to the valuation upon the last completed assessment

roll, the amount of tax apportioned to the city as certified to the city

clerk by the board of supervisors.

(c) Collection of county taxes. The city comptroller pursuant to the

resolution of the city council shall immediately extend and apportion

such county taxes on the original assessment roll, pursuant to a warrant

under the seal of the city, and signed by the mayor and the city clerk,

and he shall proceed to collect from the several persons named the sums

specified in the roll. The comptroller shall publish a notice in the

official newspaper once each week for two successive weeks stating that

such taxes may be paid during each collection period during business

hours. Such notice shall also state the collection period when taxes may

be paid without penalty, and the penalties to be added thereto after

non-payment thereof. Every tax shall become a lien against the real

estate affected thereby on the date when it becomes due and payable.

2. Collection periods and penalties. City taxes and taxes directed to

be levied by the board of supervisors of Ontario county for county and

other lawful purposes in the city of Geneva, of each fiscal year, shall

be due and payable in two equal installments during the business days of

the months of January and May of each year, which are hereby defined as

the collection periods. Whenever the last day to pay taxes without

penalty falls on Saturday, Sunday, or a legal holiday, such taxes may be

paid without penalty on the next business day. If any installment of

such tax shall not be paid when due as hereinabove provided, such

installment shall become delinquent. Thereupon, a penalty of one per

centum shall be added to the unpaid installment and an additional one

per centum shall be added thereafter for each additional month or

fraction thereof. Any person may pay the total amount of any such tax

for which he is liable at the time when the first installment shall be

payable.

3. Partial payments. The comptroller shall accept partial payments

from any taxpaper at any time for any unpaid tax due the city or for

which the city is the collection agent or responsible for the collection

of such taxes, provided all accrued interest and penalties on the part

so paid are also paid, and all taxes levied earlier on the same

property, together with all accrued interest and penalties thereon, have

been paid or are paid at the same time. Such partial payments shall not

serve to extend the period of tax delinquency beyond that provided by

law, and no payment shall be less than twenty-five per centum of the

original tax. Thereafter interest and penalities shall accrue only on

the unpaid balance, but such unpaid balance shall be subject to all the

provisions for enforcement of collection that apply to other unpaid

taxes.

4. Settlement of county taxes. It shall be the duty of the

comptroller of the city to pay the treasurer of the county at the end of

each month all the moneys he shall have then received for taxes for

state and county purposes and if the full amount of such taxes, as

required by the board of supervisors, shall not have been paid to the

county treasurer on or before the twenty-fifth day of August, then it

shall be the duty of the city comptroller to pay such deficiency with

any moneys available therefor; and thereafter all such unpaid state and

county taxes shall belong to the city and shall be enforced and

collected in the manner provided for city taxes. The city comptroller

shall not be required to make any return of unpaid taxes to the county

treasurer, or to surrender the roll or warrant to him.