On and after the effective date of this article,
and until such time as this article is repealed, the County of Monroe
shall become the tax collection agency for the purpose of collecting
school district taxes in installments as prescribed by Article 9,
Title 4-a, and by Article 13 of the Real Property Tax Law of the State
of New York.
Such taxes may be paid in three equal installments,
the first of which shall be due and payable not later than the 15th
day of September in each year during which this article is in effect.
The second and third installments shall be due and payable not later
than the 15th days of October and November thereafter to the Director
of Finance of the County of Monroe.
There shall be a service charge of one-tenth
of 1% of the amount of taxes as levied, which, it is estimated, will
reimburse the County for the expense incurred in the administration
of the installment collection of taxes as prescribed by this article,
including the cost for contracting any necessary indebtedness for
advancing the money as provided in § 1342 of the Real Property
Tax Law. If in any year the estimated service charge shall not be
sufficient to reimburse the County for administering and financing
the collection of taxes in installments as provided in this article,
the amount of such deficiency shall be included in determining the
estimated service charge for the collection of taxes for the succeeding
year. The amount of such service charge shall be added to the total
amount of taxes which an owner of real property may have elected to
pay in installments pursuant to the provisions of this article, and
such service charge shall be deemed a part of such taxes in determining
the amount of each installment. The amount of such charge and any
interest which shall be added to any installment pursuant to the provisions
of this article shall belong to the County.
Within 10 days after the school authorities of a school district which has adopted the resolution pursuant to §
357-31 of this article shall have transmitted to the County Director of Finance the statement of unpaid taxes in the manner provided by law, the County Director of Finance shall pay over to the officer charged by law with the custody of the school district moneys in an amount equal to the amount of taxes which an owner of real property has elected to pay in installments pursuant to §
357-33 of this article, less the amount of the first installment. Such payment may be made from moneys not otherwise appropriated or committed, from moneys appropriated for a contingent fund or pursuant to the Local Finance Law.
The Monroe County Director of Finance is hereby
empowered to promulgate and amend suitable rules and regulations prescribing
the necessary forms for carrying into effect the provisions of this
article relating to the installment payment of taxes.