[Adopted 7-19-1982; amended
in its entirety 12-16-2014 by L.L.
No. 4-2014]
It is the intent of this article to assist the villages of Saratoga
County in the collection of delinquent village taxes by permitting
the County to collect such taxes and the County Legislature to enforce
the collection of delinquent village taxes.
As used in this article, the following terms shall have the
meanings indicated:
The Board of Supervisors of the County of Saratoga.
A town located within Saratoga County.
The County of Saratoga.
A village located within Saratoga County whose Board of Trustees
has requested by resolution that its delinquent taxes be enforced
and collected by Saratoga County and the County Legislature, pursuant
to the provisions of the Real Property Tax Law of the State of New
York.
The county shall be and is hereby authorized and the County
Legislature shall be and is hereby authorized to enforce and collect
delinquent Village taxes pursuant to the provisions of the Real Property
Tax Law of the State of New York, as amended from time to time, provided
that the Village assessment and/or tax roll property description or
identification conforms to the property description or identification
as shown on the town assessment and/or tax roll having jurisdiction
over the real property located within the Village, and further provided
that the certificate of unpaid taxes be transmitted by the Village
to the county on or before the appropriate date.
Nothing herein shall be construed to limit the authority of
the Board of Supervisors and/or county to enforce and collect delinquent
county taxes as otherwise provided by law.
