[Adopted 8-14-1978 by L.L. No. 4-1978]
The County of Dutchess shall be the tax collection agency for the purpose of collecting school taxes in installments as prescribed by Article 9, Title 4-A and Article 13 of the Real Property Tax Law.
A. 
A local law establishing an installment program pursuant to this article may provide that the program shall be limited to one or more of the following types of property:
(1) 
Property which has been assessed as a one-, two-, or three-family residence; or
(2) 
Property which is exempt from taxation pursuant to Real Property Tax Law § 467; or
(3) 
Property which is exempt from taxation pursuant to Real Property Tax Law § 459, or which is owned and occupied by a person or persons who qualify as physically disabled pursuant to that statute; or
(4) 
Property which is owned by, and used as, the principal residence of a person who receives supplemental social security income.
B. 
If the local law does not provide otherwise, the program shall apply to all types of property.
C. 
Notwithstanding the foregoing, taxes which are paid through a real property tax escrow account may not be paid in installments pursuant to this article.
[1]
Editor's Note: Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
School taxes paid in installments pursuant to this article will be paid in two installments. The first installment will be due and payable not later than the 15th day of the month in which the school taxes would be paid without interest without regard to this article and the second installment will be due and payable on the 15th day of the sixth month thereafter to the Finance Commissioner of the County of Dutchess.
B. 
School taxes paid in installments pursuant to this article will be subject to interest at a rate of 2% of the total school tax bill levied which it is estimated will reimburse the County for the expense incurred in the administering of the installment collection of taxes as prescribed by this article, including the cost for contracting any necessary indebtedness for advancing the money as provided in § 1342 of the Real Property Tax Law. If in any year the estimated interest shall not be sufficient to reimburse the County for administering and financing the collection of school taxes in installments as provided in this article, the amount of such insufficiency shall be included in determining the interest to be assessed in the next succeeding year. The amount of such interest shall be deemed part of such taxes and shall belong to the County when collected.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
This article shall become effective for school taxes levied against the 1978 assessment roll and assessment rolls prepared in succeeding years and may be used by any school district in the County of Dutchess which has adopted a resolution pursuant to Subdivision 2 of § 1336 of the Real Property Tax Law and by Dutchess County residents in a school district lying in an adjacent county, provided such adjacent county has enacted a local law providing for installment payment of school taxes.