[Adopted 1-15-1985 by L.L. No. 2-1985]
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.