[Adopted 9-10-1968 by L.L. No. 1-1968]
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time as this article is repealed, the County of Cayuga shall become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.
A.
On and after the effective date of this article, the town board of
any town may determine in accordance with § 973 of the Real
Property Tax Law that thereafter and until such action be duly rescinded,
the amount of taxes for County, town, and special district purposes
constituting in the aggregate an amount in excess of $50 levied by
the Board of Supervisors pursuant to law upon any parcel of real property
situated in such town may be paid in installments as provided herein.
B.
Notwithstanding any of the provisions of the Real Property Tax Law
or any other general, special or local law to the contrary, on and
after the effective date of this article, the school authorities of
a school district within the County of Cayuga may determine, in accordance
with § 1336 of the Real Property Tax Law, that thereafter
and until such action be duly rescinded, any taxes in excess of $50
levied by it upon any parcel of real property situated within the
school district may be paid in installments as provided herein.
C.
Whenever a resolution has been adopted pursuant to this section,
the notice required to be given by the collecting officer pursuant
to § 920 and § 1322 of the Real Property Tax Law
shall state that taxes may be paid in installments as provided by
this article. Warrants for the collection of taxes levied while such
resolution continues in force shall contain appropriate directions
for the collection of taxes in the manner specified by this article.
A.
Upon receipt of the tax roll and warrant, the collecting officer
shall mail to each property owner of property listed thereon a statement
of taxes as provided by law.
A.
Upon receipt of the statement of taxes, an owner of real property
may elect to pay the total amount of the taxes set forth in such statement
without regard to this article, or he may elect to pay such taxes
in installments as provided herein.
B.
If such owner shall elect to pay the taxes in installments, he shall pay to the collecting officer the amount set forth in such statement and designated as "first installment," which amount shall include the service charge set forth in § 237-4 of this article. The amount of the second installment, including the service charge, shall be paid to the County Treasurer on or before the date specified in § 237-2 of this article.
C.
If the second installment is paid on or before the date when due,
no interest shall be charged thereon; if not so paid, interest shall
be added to the amount due at the rate of 1% of each one month or
part thereof the installment remains unpaid.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
D.
The owner of real property who elects to pay taxes in installments as provided in this section shall indicate his election by remitting the amount of the first installment to the collecting officer on or before the date upon which it is due and not later than within five days thereafter; provided, however, in the event that the amount of the first installment is paid after the date upon which it was due, the interest rate set fourth in Subsection C of this section shall apply.
[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.[1]
