[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]]
[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.
ELIGIBLE DELINQUENT TAXES
ELIGIBLE OWNER
FARM PROPERTY
INSTALLMENT AGREEMENT
RESIDENTIAL PROPERTY
Definitions. As used in this section, 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.
Property which qualifies as farm property pursuant to § 1111
of the New York State Real Property Tax Law.
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.
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.
