[Adopted 2-7-1995 (Ch. 154, Art. IV, of the 1991 Code)]
A. 
Pursuant to § 1104, Subdivision 1, of the Real Property Tax Law, from January 1, 1995, and thereafter, the City of Fulton elects to adopt Title 3 of Article 11 of the Real Property Tax Law for the purpose of enforcing the collection of delinquent taxes in the said City of Fulton.
B. 
Pursuant to § 1104, Subdivision 1, of the Real Property Tax Law, the City of Fulton specifically elects not to implement or adopt Title 2 of Article 11 of the Real Property Tax Law.
C. 
Pursuant to § 1120, Subdivision 2, of Title 3 of the Real Property Tax Law, the tax lien period in the City of Fulton shall be two years, except that, for the year 1995, a tax lien owned by the said City of Fulton may be foreclosed as provided in Title 3 of Article 11 only if said lien has been due and unpaid for a period of at least three years from the date on which the tax or other legal charges represented thereby became a lien.
D. 
It is the goal of this Common Council to adopt and implement the procedures outlined by the State Division of Equalization and Assessment, while maintaining the effective present system of real property tax collection and causing the least disruption to the property owner(s).
E. 
Article 11 of the Real Property Tax Law, as amended by Chapter 602 of the Laws of 1993, by Chapter 532 of the Laws of 1994 and by Chapter 579 of the Laws of 1995, establishes new procedures for the enforcement of delinquent real property taxes, beginning with taxes becoming liens on and after January 1, 1995. New § 1110 of the Real Property Tax Law prescribes a standard redemption period of two years after the lien date, which the City adopts, and the City specifically declines to adopt the time periods delineated in new § 1111.
[Added 12-6-2005 by L.L. No. 7-2005[1]]
[1]
Editor's Note: This local law also repealed original § 154-31.1, Extension and redemption period, of the 1991 Code, added 4-1-1997 by L.L. No. 5-1997, which immediately followed this section.
[Added 3-4-2008 by L.L. No. 1-2008]
A. 
Pursuant to the authority contained in New York State Real Property Tax Law § 1184, the City of Fulton hereby enacts this section providing for the installment payment of eligible delinquent taxes. This installment payment program is available to each eligible owner on a uniform basis pursuant to said § 1184 and this section. Such installment payments of eligible delinquent taxes shall commence upon the signing of an agreement between the enforcing officer and the eligible owner. This agreement shall be kept on file in the office of the enforcing officer.
B. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
ELIGIBLE DELINQUENT TAXES
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.
ELIGIBLE OWNER
An owner of real property who is eligible to or has entered into an installment agreement.
FARM PROPERTY
Property which qualifies as farm property pursuant to § 1111 of the New York State Real Property Tax Law.
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 section.
RESIDENTIAL PROPERTY
Property which qualifies as residential property pursuant to § 1111 of the New York State Real Property Tax Law.
C. 
Specific provisions regarding the installment agreements.
(1) 
The maximum term of installment agreements shall not exceed 24 months.
(2) 
The payment schedule shall be either monthly or semiannually.
(3) 
The required initial down payment, if any, shall not exceed 25% of the eligible delinquent taxes.
(4) 
This section shall apply to all properties within the City.
D. 
A property owner shall not be eligible to enter into an agreement pursuant to this section where:
(1) 
There is 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 pursuant to this section;
(2) 
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 and is made part of the agreement pursuant to this section;
(3) 
Such person was the owner of property on which there existed a delinquent tax lien and which lien was foreclosed within three years of the date on which an application is made to execute an agreement pursuant to this section; or
(4) 
Such person defaulted on an agreement executed pursuant to this section within three years of the date on which an application is made to execute an agreement pursuant to this section.
E. 
A property owner shall be eligible to enter into an agreement pursuant to this section no earlier than 30 days after the delivery of the return of unpaid taxes to the enforcing officer.
F. 
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.
G. 
Interest and penalties. Interest on the total amount of eligible delinquent taxes, less the amount of the down payment made by the eligible owner, if any is required, shall be that amount as determined pursuant to § 924-a of the New York Real Property Tax Law, or such other law as may be applicable. 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 the date 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.
H. 
Default.
(1) 
The eligible owners shall be deemed to be in default of the agreement upon:
(a) 
Nonpayment of any installment within 30 days from the payment due date;
(b) 
Nonpayment of any tax, special ad valorem levy or special assessment which is levied by the tax district subsequent to the signing of the agreement and which is not paid prior to the receipt of the return of unpaid taxes by the enforcing officer; or
(c) 
Default of the eligible owner on another agreement made and executed pursuant to this section.
(2) 
In the event of a default, the tax district shall have the right to require the entire unpaid balance, with interest and late charges, to be paid in full. The tax district shall also have the right to enforce the collection of the delinquent tax lien pursuant to the applicable sections of law, special tax act, charter or local law.
(3) 
Where an eligible owner is in default and the tax district does not either require the eligible owner to pay in full the balance of the delinquent taxes or elect to institute foreclosure proceedings, the tax district shall not be deemed to have waived the right to do so.
I. 
Notification of potential eligible owners.
(1) 
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.
(2) 
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.
(3) 
The enforcing officer shall not be required to notify the eligible owner when an installment is due.
J. 
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, pursuant to Title 5 of Article 11 of the New York Real Property Tax Law. 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 tax lien 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.
K. 
The provisions of this section 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.