On and after the effective date of this article, and until such
time as this article is repealed, the County of Cayuga shall become
the tax collection agency for the purpose of collecting taxes in installments
as prescribed by Article 9, Title 4-A, and by Article 13 of the Real
Property Tax Law of the State of New York.
The term "taxes" as used in this article shall include special
assessments which are levied by the Board of Supervisors at the time
and in the manner provided by law for the levy of County and town
taxes.
[Amended 12-30-1971 by L.L. No. 4-1971; 6-18-1991 by L.L. No. 3-1991; at time of adoption
of Code (see Ch. 1, General Provisions, Art. I)]
Such taxes may be paid in either two or four installments, which
shall be determined by the amount of the first payment which shall
be due and payable to the local Tax Collector not later than February
10. All subsequent installments shall be payable to the County Treasurer.
If utilizing the two installment option, the second installment shall
be due and payable on July 31. No requests for installment agreements
shall be accepted after February 10. No requests for installment agreements
shall be accepted unless all previous years' taxes are paid in full.
[Amended 5-27-2014 by L.L. No. 2-2014]
There shall be a service charge of 1% of the amount of taxes
as levied which a portion shall reimburse the County for the expense
incurred in the administration 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
§ 976 and § 1342, respectively, of the Real Property
Tax Law. If in any year the estimated service charge shall not be
sufficient to reimburse the County for administering the financing
of the collection of taxes in installments as provided in this article,
the amount of such deficiency shall be included in determining the
estimated service charge for the collection of taxes for the succeeding
year. The amount of such service charge shall be added to each installment
of the taxes which an owner of real property may have elected to pay
in installments pursuant to the provisions of this article, and such
service charge shall be deemed part of such taxes. The amount of such
charge and any interest which shall be added to any installment pursuant
to the provisions of this article shall belong to the County.
[Amended 6-18-1991 by L.L. No. 3-1991; at time of adoption of Code (see
Ch. 1, General Provisions, Art. I)]
The County Treasurer of the County of Cayuga is hereby empowered
to promulgate and amend suitable rules and regulations as well as
prescribing the necessary forms for carrying into effect the provisions
of this article.