[Adopted 8-5-2008 by L.L. No. 8-2008]
The purpose of this article is to set forth
and provide the terms by which certain delinquent real property taxes
may be paid in installments consistent with and pursuant to § 1184
of the Real Property Tax Law. All definitions, terms, and conditions
of such statute shall apply to this article.
As used in this article, the following terms
shall have the meanings indicated:
The taxes, including interest, penalties, and other charges,
that have accrued against a parcel and that are not yet delinquent.
As used herein, the taxes, including interest, penalties
and other charges, that have accrued against a parcel and that remain
unpaid as of the 30th day of September of the year in which such taxes
were levied.
The date upon which any payment pursuant to an installment
agreement shall be due, which payment shall not be considered made
unless and until such payment is received by the enforcing officer.
All delinquent taxes, including interest, penalties and other
charges, that have accrued against a parcel as of the date on which
an installment agreement is executed, regardless of whether such delinquent
taxes are subject to in rem foreclosure.
An owner of real property who is eligible to or has entered
into an installment agreement.
The Town of Bedford Receiver of Taxes or such person or persons
as the Receiver of Taxes may authorize to perform the duties provided
herein.
A written agreement between an eligible owner and the enforcing
officer providing for the payment of eligible delinquent taxes in
installments pursuant to the provisions of § 1184 of the
Real Property Tax Law and this article.
The enforcing officer is authorized to enter
into installment agreements providing for payment of eligible delinquent
taxes in installments with property owners. An installment agreement
shall be made available to each eligible property owner on a uniform
basis pursuant to the provisions of the New York Real Property Tax
Law and this article. Installment agreements shall commence upon execution
by and between the enforcing officer and the eligible owner. The installment
agreement shall be kept on file in the offices of the Town Tax Receiver,
and copies of each installment agreement shall be provided to the
Town Controller.
Every agreement for payment of delinquent taxes
in installments shall provide:
A.
A property owner shall not be eligible to enter into
an agreement pursuant to this article where:
(1)
As of August 1, 2009, there is a delinquent tax lien
on the same property for which the application is made or on another
property owned by such person and such delinquent tax lien is not
eligible to be made part of the agreement pursuant to this article;
(2)
Such person is the owner of another parcel within
the tax district on which there is a delinquent tax lien, unless such
delinquent tax lien is eligible to be and is made part of the agreement
pursuant to this article;
(3)
Such person was the owner of property on which there
existed a delinquent tax lien and which lien was foreclosed within
three years of the date on which an application is made to execute
an agreement pursuant to this article; or
(4)
Such person defaulted on an agreement executed pursuant
to this article within three years of the date on which an application
is made to execute an agreement pursuant to this article.
B.
A property owner shall be eligible to enter into an
agreement pursuant to this article no earlier than 30 days after the
delivery of the return of unpaid taxes to the enforcing officer.
The amount due under an installment agreement
shall be the eligible delinquent taxes plus the interest that is to
accrue on each installment payment up to and including the date on
which each payment is to be made. The agreement shall provide that
the amount due shall be paid, as nearly as possible, in equal amounts
on each payment due date. Each installment payment shall be due on
or before the last day of the month in which it is to be paid.
Interest on the total amount of eligible delinquent
taxes, less the amount of the down payment made by the eligible owner,
if any is required, shall be that amount as determined pursuant to
§ 924-a of the Real Property Tax Law, the Westchester County
Tax Act, or such other law as may be applicable. The rate of interest
in effect on the date the agreement is signed shall remain constant
during the period of the agreement. If an installment is not paid
on or before the date it is due, interest shall be added at the applicable
rate for each month or portion thereof until paid. In addition, if
an installment is not paid by the end of the 15th calendar day after
the payment due date, a late charge of 5% of the overdue payment shall
be added.
A.
The eligible owners shall be deemed to be in default
of the agreement upon:
(1)
Nonpayment of any installment within 30 days from
the payment due date;
(2)
Nonpayment of any tax, special ad valorem levy or
special assessment which is levied subsequent to the signing of the
agreement by the tax district and which is not paid prior to the receipt
of the return of unpaid taxes by the enforcing officer; or
(3)
Default of the eligible owner on another agreement
made and executed pursuant to this article.
B.
In the event of a default, the tax district shall
have the right to require the entire unpaid balance, with interest
and late charges, to be paid in full. The tax district shall also
have the right to enforce the collection of the delinquent tax lien
pursuant to the applicable sections of law, special tax act, charter
or local law.
C.
Where an eligible owner is in default and the tax
district does not either require the eligible owner to pay in full
the balance of the delinquent taxes or elect to institute foreclosure
proceedings, the tax district shall not be deemed to have waived the
right to do so.
A.
Within 45 days after receiving the return of unpaid
taxes from the collecting officer, or as soon thereafter as is practicable,
the enforcing officer shall notify, by first-class mail, all potential
eligible owners of their possible eligibility to make installment
payments on such tax delinquencies.
B.
The failure to mail any such notice, or the failure
of the addressee to receive the same, shall not in any way affect
the validity of taxes or interest prescribed by law with respect thereto.
C.
The enforcing officer shall not be required to notify
the eligible owner when an installment is due.
The provisions of this article shall not affect
the tax lien against the property, except that the lien shall be reduced
by the payments made under an installment agreement and that the lien
shall not be foreclosed during the period of installment payments,
provided that such installment payments are not in default.
