[Adopted 7-27-2004 by L.L. No. 3-2004]
This article is enacted pursuant to the provisions of § 1184
of the Real Property Tax Law of the State of New York for the purpose
of providing for the installment payment of eligible delinquent real
property taxes.
As used in this article, the following terms shall have the
meanings indicated:
The County of Cayuga.
The County Treasurer of the County of Cayuga.
Delinquent taxes, including interest, penalties, and other
charges which have accrued against a parcel as of the date on which
an installment agreement is executed.
An owner of real property who is eligible to or has entered
into an installment agreement.
A written agreement between an eligible owner and the County
Treasurer providing for the payment of eligible delinquent taxes in
installments pursuant to the provision of § 1184 of the
Real Property Tax Law and this article.
The County Treasurer is authorized to enter into an installment
agreement with an eligible owner providing for the payment of eligible
delinquent taxes in installments. Such installment payment of eligible
delinquent taxes shall be made available to each eligible owner on
a uniform basis pursuant to the provisions of the Real Property Tax
Law and this article. Such installment payment of eligible delinquent
taxes shall commence upon the signing of an installment agreement
between the County Treasurer and the eligible owner. This agreement
shall be kept on file in the office of the County Treasurer.
The term of the installment agreement shall be 24 months, the
payment schedule shall be monthly, the required initial down payment
shall be 10% of the eligible delinquent taxes and eligible properties
shall include all properties within Cayuga County.
An owner of real property shall not be eligible to enter into
an installment agreement pursuant to this section where:
A.
There is a delinquent tax lien on the same property for which the
application is made; or
B.
Such person is the owner of another parcel within the tax district
on which there is a delinquent tax lien, unless such delinquent tax
lien is eligible to be and is made part of the agreement pursuant
to this section; or
C.
Such person was the owner of property on which there existed a delinquent
tax lien and which lien was foreclosed within three years of the date
on which an application is made to execute an agreement pursuant to
this section; or
D.
Such person
defaulted on an agreement executed pursuant to this article within
three years of the date on which an application is made for an installment
agreement pursuant to this article, unless approved by the Cayuga
County Treasurer, in his or her sole discretion, based on extraordinary
circumstances.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
A property owner shall be eligible to enter into an agreement
pursuant to this section no earlier than 30 days after the delivery
of the return of unpaid taxes to the County Treasurer.
A.
Interest on the total amount of eligible delinquent taxes, less the
amount of the down payment made by the eligible owner. The rate of
interest in effect of the date the agreement is signed shall remain
constant during the period of the agreement. If an installment is
not paid on or before the date it is due, interest shall be added
at the rate prescribed by New York State Real Property Tax Law § 924-a
for each month or portion thereof until paid. In addition, if any
installment is not paid by the end of the 15th calendar day after
the payment due date, a late charge of 5% of the overdue payment shall
be added.
B.
Filing fee. Each property owner eligible to enter into an agreement
pursuant to this article shall pay a fee of no less than $5 to the
Cayuga County Treasurer. The Cayuga County Legislature may amend the
filing fee from time to time by resolution.
[Added 12-28-2005 by L.L.
No. 5-2005; amended 5-7-2014 by L.L. No. 3-2014]
A.
The eligible owners shall be deemed to be in default of the agreement
upon:
(1)
Nonpayment of any installment within 30 days from the payment due
date;
(2)
Nonpayment of any tax, special ad valorem levy or special assessment
which is levied subsequent to the signing of the agreement by the
tax district, and which is not paid prior to the expiration of the
warrant of the collecting officer; or
(3)
Default of the eligible owner on another agreement made and executed
pursuant to this article.
B.
In the event of a default, the County shall have the right to require
the entire unpaid balance, with interest and late charges, to be paid
in full. The County shall also have the right to enforce the collection
of the delinquent tax lien pursuant to the applicable sections of
law, special tax act, charter or local law.
C.
Where an eligible owner is in default and the County does not either
require the eligible owner to pay in full the balance of the delinquent
taxes or elect to institute foreclosure proceedings, the County shall
not be deemed to have waived the right to do so.
A.
Within
45 days after receiving the return of unpaid taxes from the collecting
officer, or as soon thereafter as is practicable, the County Treasurer
shall notify, by first-class mail, all potential eligible owners of
their possible eligibility to make installment payments on such tax
delinquencies. The County Treasurer may add $1 to the amount of the
tax lien for such mailing.
B.
The failure
to mail any such notice, or the failure of the addressee to receive
the same, shall not in any way affect the validity of taxes or interest
prescribed by law with respect thereto.
C.
The County
Treasurer shall not be required to notify the eligible owner when
an installment is due.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The provisions of this article shall not affect the tax lien
against the property except that the lien shall be reduced by the
payments made under an installment agreement, and that the lien shall
not be foreclosed during the period of installment payments, provided
that such installment payments are not in default.
