City taxes and taxes directed to be levied by
the Legislature of Ulster County for county and other lawful purposes
in the City of Kingston, of each fiscal year, shall be due and payable
in two equal installments. The first installment shall be due within
45 days after tax levy has been set by resolution of the Common Council.
The second installment shall be due within 120 days after the tax
levy has been set by the Common Council. The payments shall be made
during any business day at the Comptroller's office. Whenever the
last day to pay taxes without penalty falls on a Saturday, Sunday
or legal holiday of the city, such taxes may be paid without penalty
on the next business day. Beginning with the 1994 General City Tax,
if any installment shall not have been paid when due as herein provided,
such installment shall become delinquent. Thereafter a penalty of
2% shall be added to the unpaid balance of such installment for the
calendar month or fraction thereof in which said installment was due.
Thereafter, a penalty of 6% shall be added to the unpaid installment
for the second month or fraction thereof that said installment remains
unpaid. Thereafter, a penalty of 1% shall be added to the unpaid installment
for each additional month or fraction thereof that said installment
remains unpaid.
The city's quota of the county charges shall
be paid to the County Treasurer in three equal installments. The first
installment shall be paid on or before March 1 in each year, the second
installment on or before June 1 in each year and the third installment
on or before September 1 of each year.
Water charges shall be a lien upon real estate
until paid. Annually, before December 1, the Board of Water Commissioners
shall transmit a statement to the Common Council of water charges
in arrears for more than three months, with a description of the affected
property. The Common Council, upon receipt of the statement, shall
cause such unpaid charges, with 6% thereon, to be levied in addition
to the general city tax at the time of the next levy, and such charges
may be enforced in the same manner as provided in the City Charter
for the collection of property taxes. Unpaid water charges remaining
unpaid for a prescribed period of time subject the affected property
to tax foreclosure. The Comptroller will pay the Water Commissioners
for unpaid water charges on or before June 10 in each year.
After the city shall have acquired the title
to any lands for taxes, such lands shall be exempt while owned by
the city from all taxes, including city school district taxes. Whenever
a sale of any lands belonging to the city shall be made, the Comptroller
shall forthwith notify the City Assessor thereof.
The city may enforce tax liens pursuant to any
procedure authorized by the Real Property Tax Law.