[Adopted 6-3-1996 by L.L. No. 3-1996]
By resolutions adopted by their respective Boards of Trustees, the Villages of Wappingers Falls, Millbrook, Pawling, and Millerton have requested the County, pursuant to § 1442 of the Real Property Tax Law of the State of New York, to provide for the collection by the County of delinquent village taxes. The County Legislature has determined that the granting of such request is not only in the best interest of the County villages, but will also accrue to the benefit of all County residents.
A. 
Within two weeks prior to the levy of the town and County taxes, the account and certification of delinquent village taxes remaining unpaid shall be transmitted by the County Commissioner of Finance to the County legislative body, which shall cause the amount of such unpaid taxes, together with 7% of the amount of principal and interest, to be relevied upon the real property upon which the same were originally imposed by the village. The amount relevied pursuant to this section shall include village taxes payable in installments which shall have remained unpaid after the date upon which the last installment was due. After relevy on the town and County tax roll, all such relevied amounts shall become a part of the total tax to be collected. Such relevied amounts shall be considered due and owing to the County Commissioner of Finance to reimburse the County for the amounts advanced pursuant to Subsection B of this section.
B. 
The County Commissioner of Finance shall, on or before the first day of April following the receipt of the account and certification of delinquent village taxes as provided in § 1436 of the Real Property Tax Law, pay to the Village Treasurer the amount of returned delinquent village taxes remaining unpaid, including interest accumulated to the time of the return of the tax roll and warrant by the Village Treasurer to the Village Board of Trustees, provided that the County Commissioner of Finance shall retain the five-percent penalty imposed pursuant to Paragraph (a) of Subdivision 4 of § 1436 of the Real Property Tax Law.
C. 
The same proceedings in all respects shall be had for the collection of the amounts so directed to be raised by the County legislative body as are provided by law in relation to the County taxes.