[Adopted 3-11-1975 by L.L. No. 1-1975]
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and until such time as this article is repealed, the County of Monroe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.
A.
Notwithstanding any of the provisions of the Real
Property Tax Law or any other general, special or local law to the
contrary, on and after the effective date of this article the school
authorities of a school district within the County of Monroe, other
than a city school district, may determine, in accordance with § 1336
of the Real Property Tax Law, that thereafter and until such action
be duly rescinded, any taxes in excess of fifty dollars, levied by
it upon any parcel of real property situated within the school district
may be paid in installments as provided herein.
B.
The determination pursuant to Subdivision A of this
section shall be made by resolution of the school authorities prior
to the annual meeting of the school district, and when such resolution
shall have been adopted, it shall be certified by the Clerk of the
school district to the Clerk of the Monroe County Legislature on or
before the first day of August following such annual district meeting.
Such resolution may be rescinded prior to any annual meeting of such
school district following the adoption thereof.
C.
Whenever a resolution has been adopted pursuant to
this section, the notice required to be given by the collecting officer
pursuant to § 1322 of the Real Property Tax Law shall state
that taxes may be paid in installments as provided by this article.
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 by this local law.
A.
Upon receipt of the tax roll and warrant, the collecting
officer shall mail to each property owner of property listed thereon
a statement of taxes as provided by law.
A.
Upon receipt of the statement of taxes, any owner
of real property may elect to pay the total amount of the taxes set
forth in such statement without regard to this article or he may elect
to pay such taxes in installments as provided herein.
B.
If such owner shall elect to pay the taxes in installments, he shall pay to the collecting officer the amount set forth in such statement and designated as "first installment," which amount shall include the service charge set forth in § 357-30 of this article. The amount of each succeeding installment, including the service charge, shall be paid to the Monroe County Director of Finance on or before the date specified in § 357-29 of this article.
C.
If any such installment is paid on or before the date
when due, no interest shall be charged thereon; if not so paid, interest
shall be added to the amount of any such installment at the rate of
1% for each one month or part thereof. No such installment may be
paid unless all prior installments of current taxes, including interest,
shall have been paid or shall be paid at the same time.
D.
The owner of real property who elects to pay taxes in installments as provided in this section shall indicate his election by remitting the amount of the first installment to the collecting officer on or before the date upon which it is due and not later than within five days thereafter; provided, however, that in the event that the amount of the first installment is paid after the date upon which it was due, the interest rate set forth in Subsection C of the section shall apply.
E.
The failure or neglect by an owner of real property to pay the first installment as provided in Subsection D of this section shall be construed as an election by such owner to pay the total amount of the taxes in one payment in the manner provided by law.
F.
Upon the expiration of the time for the payment of the first installment as provided in Subsection D of this section, the collecting officer shall make and deliver to the Monroe County Director of Finance a list of the names of the owners of real property who have paid the amount of the first installment to such collecting officer.
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.
