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.
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.