The City
Chamberlain of the City of Plattsburgh be and hereby is authorized
to accept payment of real property tax bills, including any re-levies,
by permitting a taxpayer to charge the amount due on such tax bill
to his credit card, provided that there shall be added to the amount
paid on such real property tax bill a sum equal to any processing
fee or discount charged by the issuer of such card when credit card
charges are presented to the issuer for payment.
Processing
fee; discount. Any taxpayer who elects to pay a tax bill by credit
card shall be given separate written notice of the dollar amount of
the processing fee or discount that will be added to the tax bill.
Such notice shall also advise the taxpayer of the rate of interest
then charged by the City on unpaid taxes and that the rate of interest
charged by the issuer of the credit card on unpaid credit card balance
is likely to be considerably in excess of the rate of interest charged
by the City.
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.
A written agreement between an eligible owner and the City
Chamberlain providing for the payment of eligible delinquent taxes
in installments pursuant to the provisions of this section.
Installment payment of eligible delinquent taxes. The City Chamberlain
is hereby authorized and empowered to enter into an agreement for
the installment payment of eligible delinquent taxes. Such installment
payment of eligible delinquent taxes shall be made available to each
eligible owner on a uniform basis pursuant to the provisions of this
chapter. Such installment agreement may include other terms and conditions
not inconsistent with this chapter. Such installment payment of eligible
delinquent taxes shall commence upon the signing of an agreement between
the City Chamberlain and the eligible owner. The agreement shall be
kept on file in the office of the City Chamberlain.
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;
Such person is the owner of another parcel within the City of Plattsburgh
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;
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 chapter; or
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.
Within three years of the date of application, such person was the owner of a 50% or greater undivided interest in ineligible property, or owned or controlled a majority of the voting rights of an entity that owned ineligible property. The term "ineligible property," as used in this section means property that would not be eligible for an installment agreement under Subsections D(1) through (4) if it were solely owned by such person.
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 City Chamberlain. The Common Council
may, by resolution, establish deadlines for entering into installment
agreements.
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.
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 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.
Nonpayment of any tax, special ad valorem levy or special assessment
which is levied subsequent to the signing of the agreement by the
tax district, and which is not paid prior to the receipt of the return
of unpaid taxes by the City Chamberlain; or
In the event of a default, the City of Plattsburgh shall have the
right to require the entire unpaid balance, with interest and late
charges, to be paid in full. The City of Plattsburgh 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.
Where an eligible owner is in default and the City of Plattsburgh
does not either require the eligible owner to pay in full the balance
of the delinquent taxes or elect to institute foreclosure proceedings,
the City of Plattsburgh shall not be deemed to have waived the right
to do so.
Within 45 days after receiving the return of unpaid taxes from the
collecting officer, or as soon thereafter as is practicable, the City
Chamberlain shall notify, by first class mail, all potential eligible
owners of their possible eligibility to make installment payments
on such tax delinquencies. The City Chamberlain shall add $1 to the
amount of the tax lien for such mailing.
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.
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.
Waiver of interest and penalties for certain eligible deployed military
members. The City may waive the interest, penalties and fees that
may otherwise be imposed pursuant to this section, provided that:
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
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;