[Adopted 10-13-1987 by L.L. No. 3-1987]
The purpose of this article is to provide for the collection by the County of Cayuga of certain delinquent Village taxes in accordance with § 1442 of the Real Property Tax Law of the State of New York and to further provide for a more feasible disposition of property located in the Villages of Cayuga County that are sold for taxes.
Any village lying within the County of Cayuga may elect to have its delinquent village taxes collected by the County of Cayuga in accordance with § 1442 of the Real Property Tax Law of the State of New York, providing that:
A. 
All previous tax liens have been extinguished; and
B. 
A certified copy of the resolution of the village board authorizing such action be forwarded to the Legislature. Such resolution shall be adopted by the village board no earlier than August 1 of the year in which such services are to be rendered and shall be applicable to taxes levied in June of that year. The certified copies shall be delivered as set forth above, no later than September 1 of the year in which the said services are to be rendered, and shall remain in effect until such time as the participant village shall withdraw by a certified resolution so stating and sent to the Cayuga County Treasurer.
A. 
Not later than 60 days after the adoption of the resolution required by § 237-13 of this article, the Village Treasurer shall contact the Cayuga County Treasurer to establish the method for collection and relevy of delinquent taxes. Delinquent taxes, with interest, may be paid to the Cayuga County Treasurer at any time prior to relevy of said taxes by the Cayuga County Legislature.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
B. 
The relevy of Village taxes shall be made not later than November 15 of any year and, following such relevy, the payment of delinquent taxes will not be accepted by the County Treasurer.
After transmission of delinquent village taxes by the village to the Cayuga County Treasurer, the County Treasurer shall make payment of such taxes, together with interest and penalties in accordance with the previsions of § 1442 of the Real Property Tax Law of the State of New York. The County Treasurer will pay to the Village Treasurer the amount of the delinquent taxes, including interest accumulated to the time of the return of the tax roll by the Village Treasurer to the Village Board of Trustees, on or before the first day of August following the receipt of the account and certification of delinquent village taxes. Provided, however, that the County Treasurer shall retain the 5% penalty imposed pursuant to Paragraph (a) of Subdivision 4 of § 1436 of the Real Property Tax Law.
This article shall take effect on January 1, 1988.