Notwithstanding any general, special or local law to the contrary,
upon receipt of a village ordinance, local law or resolution which
authorizes such village to enter into an agreement with the County
of Saratoga pursuant to Article 5-G of the General Municipal Law relative
to the joint sale of real property previously acquired at tax sale
and requests the County of Saratoga to collect delinquent village
taxes subsequent to the effective date of this article, the County
Treasurer may collect such village taxes provided that village authorities
certify as to the correctness of such unpaid taxes no later than the
first day of November following the levy of taxes.
The County Treasurer shall, on or before the first day of April following the receipt of the certification as provided in §
310-54 of this article, pay the amount certified to the officer charged by the law with the custody of village moneys, from moneys of the County appropriated therefor. If the amount appropriated for such purpose shall be insufficient, it shall be the duty of the County Board of Supervisors to increase such appropriation by the amount necessary. The moneys to meet such increase shall be provided from moneys not otherwise appropriated or committed, from relevy or collection of delinquent village taxes, or from moneys appropriated from a contingent fund.
Such statement and certificate shall be transmitted by the County
Treasurer to the County Board of Supervisors which shall cause the
amount of the unpaid taxes with 7% of the amount of principal and
interest in addition thereto to be relevied upon the real property
upon which the same were imposed. When collected, the same shall be
returned to the County Treasurer to reimburse the County for the amount
advanced, with the expenses of collection.
Any person whose real property is levied against may pay the
amount of taxes levied thereon, with 5% added thereto, to the County
Treasurer at any time before the County Board of Supervisors shall
have directed the same to be relevied, except as otherwise provided
in Subdivision 2 of § 1432 of the Real Property Tax Law
in relation to payment of interest in lieu of such 5%.
The County of Saratoga shall have the power, authority and the
remedies to collect village taxes which are delinquent after the enactment
of this article pursuant to the provisions of the Real Property Tax
Law.
In the event that any portion of this article is adjudged invalid
by a court of law, such judgment shall be limited in its operation
to the part, provision or application directly involved in the controversy
in which such judgment shall have been rendered and shall not affect
or impair the validity of the remainder of this article or the application
thereof to other persons or circumstances.