[Adopted 6-10-2004 by L.L. No. 2-2004]
It is the intent and purpose of this article
to reduce the rate of interest on unpaid real property taxes and assessments
on real property owned and occupied by persons in military services,
or their dependents, who have been ordered to active military duty,
other than training. The Town Board of the Town of Schodack recognizes
that the individuals who are members of the military make a tremendous
sacrifice, especially in times when our military personnel are ordered
to active military duty during times of war, periods of combat or
hazardous duty. Such military personnel continue to be responsible
for their own well-being, the well-being of their families and the
obligations that exist in their everyday lives. Steps have been taken
to ease some of the burdens that these brave men and women encounter,
in order to allow them to focus their energy on defending our country.
However, the Town Board recognizes that more must be done to ensure
that military personnel engaged in such active duty are not troubled
by their obligations at home.
Pursuant to Paragraph 4(b) of § 314
of the New York State Military Law, the Town of Schodack, a municipal
corporation, is authorized and empowered to adopt a local law providing
that the rate of interest on certain unpaid taxes or assessments shall
be at a rate less than 6% per annum.
The rate of interest is reduced to 0% per annum
on unpaid real property taxes and assessments that have been levied
by the Town of Schodack against real property owned and occupied for
dwelling, agricultural or business purposes by a person in military
service, or his/her dependents, who has been ordered to active military
duty, other than training, for the period beginning with a declaration
of war and ending with a date prescribed by presidential proclamation
or concurrent resolution of Congress and during any periods of combat
designated by presidential executive order or hazardous duty.
The provisions of this article shall apply when
any real property taxes or assessments, whether general or special,
whether falling due prior to or during the period of military service,
in respect to real property owned and occupied for dwelling, agricultural,
or business purposes by a person in military service, or his/her dependents,
at the commencement of his/her period of military service and still
so occupied by his/her dependents or employees, are not paid.
