[Adopted 10-15-2007 by L.L. No. 4-2007]
As used in this article, the following terms shall have the
meanings indicated:
The delinquent taxes, including interest, penalties and other
charges, which have accrued against a parcel as of the date on which
an installment agreement is executed.
An owner of real property who is eligible to or has entered
into an installment agreement.
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 this article and the local
law adopted hereunder.
Property which qualifies as residential property pursuant
to § 1111 of the Real Property Tax Law.
The Village of Irvington is hereby authorized and empowered
to provide for installment of eligible delinquent taxes. Such installment
payment of eligible delinquent taxes shall be made available to each
eligible owner on a uniform basis pursuant to the provisions of this
article. Such installment payment of eligible delinquent taxes shall
commence upon the signing of an agreement between the enforcing officer
and the eligible owner. The agreement shall be kept on file in the
office of the enforcing officer.
Installment payment criteria are as follows:
A.
The maximum term of installment agreements shall not exceed 24 months.
B.
The payment schedule shall be on a monthly basis.
C.
The required initial down payment will be 25% of the eligible amount
due.
D.
This article will apply to all properties within the tax district
of the Village of Irvington.
E.
Any other terms or conditions consistent with the provision of this
article.
The following property owners are not eligible to enter into
an agreement for installment payments:
A.
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.
B.
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 part of the agreement.
C.
Such person was the owner of property on which there existed a delinquent
tax lien and which was foreclosed within three years of the date on
which an application is made to execute an agreement.
D.
Such persons who have defaulted on an agreement executed pursuant
to this article within three years of the date on which an application
is made to execute a new agreement.
A property owner shall be eligible to enter into an agreement
no earlier than 30 days after the delivery of the return of the 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 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, shall be
that amount as determined pursuant to § 924 of the Real
Property Tax Law. 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 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.
(3)
Default of the eligible owner on another agreement made and executed
pursuant to this article.
B.
In the event of a default, the Village of Irvington shall have the
right to require the entire unpaid balance, with interest and late
charges, to be paid in full. The Village of Irvington shall also have
the right to enforce the collection of the delinquent tax lien pursuant
to local law.
C.
Where an eligible owner is in default and the Village of Irvington
does not either require the eligible owner to pay in full the balance
of the delinquent taxes or elect to institute foreclosure proceedings,
the Village of Irvington 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. The enforcing officer shall add $1 to the
amount of the tax lien for such mailing.
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.
Where an installment agreement so provides, the lien or liens
to which the agreement relates may be sold to the State of New York
municipal bond bank agency, or a tax lien entity created thereby.
In case of such a sale, the rights and duties of the tax district
under the agreement shall be assumed by the tax lien purchaser. The
purchaser shall continue to allow the owner or owners to make installment
payments in the amounts and at the times called for by the agreement,
as they did prior to the sale to the tax lien purchaser. However,
such payments shall be made to the tax lien purchaser or its tax collection
agent, rather than to the tax district, unless the tax district and
the tax lien purchaser have agreed otherwise.
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.
