[Adopted 3-15-2017 by L.L. No. 2-2017]
The Village shall be entitled to enter into agreements with
delinquent taxpayers for the installment payment of delinquent taxes
by any property owner in the Village of Liberty under the following
conditions:
A property owner shall not be eligible to enter into an installment agreement pursuant to this Article X where:
A.
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 Article X;
B.
Such person is the owner of another parcel within the Village of Liberty 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 Article X;
A property owner shall be eligible to enter into an agreement pursuant to this Article X no earlier than 30 days after the delivery of the return of unpaid taxes to the Treasurer of the Village of Liberty.
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 installment 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.
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 Real Property
Tax Law § 1431, Subdivision 2, and Real Property Tax Law
§ 924-A. The rate of interest in effect on the date that
the installment agreement is signed shall remain constant during the
period of the installment 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. 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.
Interest, penalties and fees which would otherwise be imposed pursuant to this Article X are hereby waived provided that:
A.
The financial hardship was caused in substantial part by the owner's
having been ordered to active military duty in the United States Armed
Forces including the reserve components of such armed forces;
B.
The deployment lasted for at least six contiguous months, or the
owner was killed in action during such activation; and
C.
The owner provides satisfactory written evidence of the foregoing
as follows:
A.
The eligible owner(s) shall be deemed to be in default of the installment
agreement upon:
(1)
Nonpayment of any installment within 30 days from the payment due
date;
(2)
Nonpayment of any tax, special ad valorem levy or special assessment
which is levied subsequent to the signing of the installment agreement
by the Village of Liberty, and which is not paid prior to the receipt
of the return of unpaid taxes by the Treasurer of the Village of Liberty;
or
B.
In the event of a default, the Village of Liberty shall have the
right to require the entire unpaid balance, with interest and late
charges, to be paid in full. The Village of Liberty shall also have
the right to enforce the collection of the delinquent tax lien pursuant
to the applicable sections of Article 11 of the Real Property Tax
Law or as otherwise provided or permitted in any other law.
C.
Where an eligible owner is in default and the Village of Liberty
does not either require the eligible owner to pay in full the balance
of the delinquent taxes or elect to institute foreclosure proceedings,
the Village of Liberty shall not be deemed to have waived the right
to do so.
A.
Within forty-five (45) days after receiving the return of unpaid
taxes from the collecting officer or as soon thereafter as is practicable,
the Treasurer of the Village of Liberty shall notify, by first class
mail, all potential eligible owners of their possible eligibility
to make installment payments on such tax delinquencies. The Treasurer
of the Village of Liberty shall add one dollar to the amount of the
tax lien for such mailing.
B.
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.
C.
The Treasurer of the Village of Liberty shall not be required to
notify the eligible owner when an installment is due.
The provisions of this Article X 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.
