[1964 Charter Laws, § 14-36; N.Y. Laws 1923, ch. 658, art. V, § 15]
All provisions of this article that apply to ordinary taxes also apply to every assessment for whatever purpose imposed.
[1964 Charter Laws, § 14-21; N.Y. Laws 1923, ch. 658, art. V, § 2; L.L. No. 1-1932, § 1; L.L. No. 1-1943, § 1; L.L. No. 3-1963, § 2; L.L. No. 4-1969, § 1; L.L. No. 4-1979, §§ 1, 2; L.L. No. 2-1980, § 1; L.L. No. 4-1986, § 1; L.L. No. 4-1987, § 5(b)(1)]
(a) 
Upon receiving the tax lists, the City Comptroller shall on the first business day of April proceed to collect taxes from the several persons named in the annual tax rolls and shall give public notice by advertisement in the official newspaper of the City once a week for two consecutive weeks following April 1. The notice shall contain the following:
(1) 
A statement that the roll is in the possession of the City Comptroller.
(2) 
A statement that the City Comptroller will be ready during the hours prescribed by law each day, except Saturdays, Sundays and holidays, throughout the month of April up to and including April 30 and extending to the next regular business day if April 30 is not a regular business day, to receive payment of taxes.
(3) 
A statement that all persons paying their taxes within that period will be charged no commission for the collection thereof.
(b) 
Upon receiving any tax, the City Comptroller shall cause to be written, or write "paid" opposite the tax, in a column prepared for that purpose, and shall give the person paying the tax a receipt therefor.
(c) 
Taxes shall be due on the first business day of April and, providing the total amount of the tax or assessment due is over the sum of $150, may be payable in three installments. The first installment shall be in an amount equal to 50% of the yearly tax levied and shall be due on the first business day of April. The second installment shall be in an amount equal to 25% of the tax levied and shall be due on the first business day of July following. The balance shall be due on the first business day of January following. If the tax and/or assessment totals less than $150, the same must be paid in full within the time for payment of the first installment.
[1964 Charter Laws, § 14-23; N.Y. Laws 1923, ch. 658, art. V, § 4; L.L. No. 1-1929; L.L. No. 2-1931, § 1; L.L. No. 1-1932; L.L. No. 1-1933; L.L. No. 3-1935; L.L. No. 1-1943, § 2; L.L. No. 3-1963, § 3; L.L. No. 5-1968, § 2; L.L. No. 4-1969, § 2; L.L. No. 3-1980, § 1; L.L. No. 3-1986, § 1; L.L. No. 4-1987, § 5(b)(1); L.L. No. 4-1995, §§ 1—3, 9-20-1995; L.L. No. 1-2005, § 1(A)]
(a) 
The City official designated to collect the tax shall charge for the benefit of the City the sum of 5% of the amount of the tax due on each installment remaining unpaid at the end of the calendar month in which the installment was due as prescribed in Section 8.003 and an additional 1% per calendar month on the balance remaining unpaid thereafter. Notwithstanding any other provision of law, if payment of the full amount stated to be due for a particular installment is made within five days after the end of the month in which such installment is due, the Comptroller shall accept such payment, but shall charge for the benefit of the City a penalty in the sum of 2% of the amount of said installment so paid. Also, notwithstanding any other provision of law, if a payment is made after the period of time stated in the preceding sentence, and for the full amount stated for a given installment, but which does not include the amount due for interest, penalties and other charges, the Comptroller shall accept such payment but shall charge for the benefit of the City, the amount of the interest, penalties and other charges that have accrued as of the date such payment is made.
(b) 
The Comptroller shall accept partial payments of the amount of taxes past due under the following conditions:
(1) 
The partial payment option shall be available only before the expiration of the redemption period, and
(2) 
The partial payment must be in an amount not less than 10% of the amount of such delinquent taxes, including interest, penalties and other charges, due at the time such partial payment is tendered, and
(3) 
There shall be an additional charge of 9% of the total amount, including interest, penalties and other charges, past due at the time such partial payment is tendered. This charge shall be levied only once against any such amount, and
(4) 
The amount of such payments shall be allocated as follows: first to the 9% charge provided for in Subparagraph (3) above, then to accrued interest, penalties and other charges, then to reduction of the principle amount of such taxes remaining unpaid, beginning with the oldest installment of such tax then due.
[1]
Editor's Note: Local Law No. 1 of 2005, §§ 1(B—D), approved November 8, 2005, repealed §§ 8.005—8.007 in their entirety, which pertained to actions to vacate or annul tax or assessment list, judicial proceedings for collection of tax or assessment, and reassessment, etc., when unpaid, respectively, and derived from the 1964 Charter Laws, §§ 14-30, 14-33, 14-35, 14-37, and New York Laws of 1923, Chapter 658, Article V, §§ 9, 12, 14, 16.
[1964 Charter Laws, § 14-20; N.Y. Laws 1923, ch. 658, art. V, § 1]
The tax lists filed with the City Clerk, or delivered to the City Comptroller, shall in all courts and places be evidence of the imposition of the taxes therein contained, and the taxes therein assessed upon or in respect to any real estate shall be liens thereon from the time such lists are filed with the City Clerk.
[L.L. No. 4-1995, § 4, 9-20-1995; L.L. No. 3-1997, § 1, 10-1-1997; L.L. No. 1-2005, § 1(E); 1964 Charter Laws, § 14-24; N.Y. Laws 1923, ch. 658, art. V, § 5; L.L. No. 1-1929, § 1; L.L. No. 4-1968, § 1; L.L. No. 2-1969; L.L. No. 3-1969, § 1; L.L. No. 4-1980, § 1; L.L. No. 1-1984, § 1; L.L. No. 4-1987, § 5(b)(1); L.L. No. 2-1988, § 1; L.L. No. 1-1992, § 1, 7-1-1992; L.L. No. 3-1996]
(a) 
At any time after taxes are delinquent, the owner of a parcel may apply to the Comptroller to enter into a tax delinquency agreement with respect to that parcel.
(b) 
The City Comptroller is hereby authorized and directed to make rules and regulations regarding the eligibility of persons to enter into such agreements and the terms and content of such agreements. In making the rules and regulations, the Comptroller shall take into consideration the goals of encouraging residential home ownership, maintaining and using property in compliance with the law and City policies, discouraging abandoned or vacant buildings and generally restricting the availability of such agreements to persons with bona fide financial need. All the rules and regulations promulgated by the Comptroller pursuant to this section, including all amendments thereto shall be filed in the office of the City Clerk and be officially communicated to the City Council.
(c) 
Any owner who makes timely application and who is found to be eligible by the Comptroller shall be permitted to enter into a tax delinquency agreement with the Comptroller.
(d) 
A tax delinquency agreement for any parcel shall require payment to the City Comptroller of the full amount of any tax lien against that property which is the subject of the tax sale certificate, plus interest, penalties and other charges accrued to date, in the following manner. A down payment equal to not less than 10% of the total amount to be paid shall be made at the time of execution of the agreement. The balance of the total amount shall be paid in periodic installments over a specified period of time not to exceed 12 months. Interest shall accrue on the outstanding balance at the same rate provided generally for taxes in Section 8.004 of this City Charter. Payments shall be applied first to interest and then to the balance remaining unpaid at the time of payment. The agreement shall provide that all or any part of the outstanding balance may be paid ahead of schedule to the City Comptroller with no penalty and with only such interest as has accrued as to the date of payment. The Comptroller is authorized to make rules and regulations regarding the terms, execution and enforcement of delinquency agreements and to incorporate in each delinquency agreement additional and different terms and conditions, as the Comptroller deems appropriate, consistent with the provisions of this section and with the applicable rules and regulations.
(e) 
The tax foreclosure proceedings shall be held in abeyance during the term of the tax delinquency agreement. However, the tax delinquency agreement shall not extend beyond 40 months after the delinquency to which it is applicable.
(f) 
A delinquency agreement shall not be assignable unless specifically permitted in writing by the Comptroller.
(g) 
In the event that there is more than one delinquent amount due on a particular parcel, any installment payments must apply to the oldest delinquent amount due.
(h) 
Upon compliance with all terms of the agreement and payments of all amounts due under the agreement, the foreclosure proceedings should be withdrawn and discontinued.