N.Y. Suffolk County Tax Act § 13: No title

§ 13. (a) Tax roll and receiver's warrant. On or before the first day

of December in each year or such date as may be designated by a

resolution of the board of supervisors, the board of supervisors of the

county shall cause to be annexed to the tax and assessment roll of each

town a warrant under the seal of the county, signed by the chairman and

clerk of the board, commanding the receiver of taxes of the town to whom

the same shall be directed, to collect from the several persons and on

the property named and described in the tax and assessment roll the

several sums extended therein as taxes and assessments against the

respective names and property, except taxes upon the shares of stock of

banks and banking associations and further commanding him to pay over

from time to time all moneys so collected, as follows:

1. Within fifteen days after the delivery of the warrant to the

supervisor of the town, in trust for the school districts therein,

one-half of the amount of the tax levied for the purposes of the school

districts of the town, or such part thereof as shall not, in the

aggregate, exceed one-half of the total amount collected by said date.

2. Within thirty days after such delivery, to the supervisor of the

town, in trust for the school districts therein, the balance of the

amount of the tax levied for the purposes of said school districts or

such part thereof as shall not in the aggregate exceed one-half of the

total amount collected by said date.

3. Within the said first period of fifteen days and thereafter within

the said second period of fifteen days, the remainder of the moneys then

collected to the supervisor of the town or account of the moneys levied

therein for the support of highways and bridges, moneys to be expended

by welfare officials for the support of needy persons, and moneys to

defray any other town expenses or charges.

4. After thirty days from the date of the delivery of the warrant, and

at the expiration of each period of ten days thereafter, on account of

the foregoing, to the officers above named, in proportion to the

balances remaining unpaid, all moneys so collected until such balances

are paid in full.

5. After the payment of such balances in full, to the county

treasurer, all the residue of the moneys so collected, and such payments

shall be made at intervals of ten days from the completion of the

payments above provided, in subdivisions one, two, three and four of

this section. If the law shall direct the taxes levied for any special

purposes to be paid to any person or officer other than those named in

this section, the warrant shall be conformed thereto. The warrant shall

authorize the receiver to levy such taxes by distress and sale in case

of non-payment. The tax roll and warrant shall be delivered to the

receivers forthwith and the same are declared to be public records. The

assessment roll shall contain appropriate space for the insertion of the

penalty, and the county treasurer upon the return of the roll by the

receiver shall insert therein the penalty to be added to each item of

tax returned unpaid, except as provided in section thirteen-a.

(b) Lien, payment and penalty. All taxes upon real property shall

become a lien and be due and payable on December first of each year, and

be payable to the respective receivers of taxes until and including the

succeeding tenth day of January without penalty.

Unless payable in two payments as provided by this act, on taxes

remaining unpaid on the tenth day of January, interest computed at the

rate as provided in section thirteen-c of this tax act from January

tenth, shall be added for the first month or part thereof, and for each

month or part thereof thereafter, until the return of unpaid taxes is

made to the county treasurer.

The receiver shall require duplicate receipts for all payments made by

him to any other officer than the county treasurer, and shall file one

of such duplicates with the county treasurer on making his return.

(c) Authorization for two payments of taxes. Not later than June

fifteenth in any year, the town board of any town may adopt a

resolution, which shall be subject to a permissive referendum as

hereinafter provided; that after December first next succeeding all

taxes upon real estate in the tax roll shall be due and payable and

shall be and become liens on the real estate affected thereby, and shall

be construed as and deemed to be charges thereon on December first of

each year, and not earlier, and shall remain such liens until paid.

Provided, however, that there shall be no penalty if one-half of all

such taxes are paid to the receiver on or before the succeeding tenth

day of January and the second one-half of all such taxes are paid to the

receiver on or before the succeeding thirty-first day of May. On all

such first one-half of taxes upon real estate remaining unpaid on the

tenth day of January, one per centum of the amount of the said one-half

of the tax will be added, and an additional one per centum will be added

for each month or part thereof thereafter, until the return of the

warrant to the county treasurer. The second one-half of the tax on real

estate which is due on the preceding first day of December may be paid

without penalty on the tenth day of May or at any time thereafter,

until, but not including, the succeeding first day of June, providing

the first one-half of such tax shall have been paid or shall be paid at

the same time. The warrant annexed to the tax roll of any town adopting

such proposition and in which taxes on real estate are payable in

installments shall be made to conform to the provisions of this

subdivision as hereby amended. Any such resolution of the town board

providing for the collection of taxes in installments shall not take

effect until thirty days after its adoption; nor until approved by the

affirmative vote of a majority of the qualified electors of such town

voting upon a proposition therefor, if within thirty days after its

adoption there be filed with the town clerk a petition subscribed and

acknowledged as provided in article seven of the town law with respect

to the submission of a referendum on petition. If a petition be so

filed, a proposition for the approval of such resolution shall be

submitted at a general or special town election to be held not more than

forty days after the filing of such petition. Notice of the election

shall be given, such election held and the votes canvassed and result

certified and returned in the manner provided by the town law relating

to the submission of questions upon town propositions.

Notwithstanding the provisions of any general or special law to the

contrary, the town board of any town may, by resolution, provide for

separating school taxes from all the remainder of the taxes, to be

collected pursuant to the provisions of the tax warrant, also provide

for the collection and payment by the taxpayers of their school taxes at

one time, and the collection and payment of all the remainder of the

taxes to be collected pursuant to the provisions of the tax warrant, at

another time or times, and further provide that separate bills be issued

and mailed and receipts given for payment of school taxes as well as for

all the remainder of the taxes to be collected pursuant to the

provisions of the tax warrant.