[Adopted 10-16-1995 by L.L. No. 6-1995; amended in its entirety 6-14-2007 by L.L. No. 2-2007]
Pursuant to Real Property Tax Law § 1184, the Albany
County Legislature, as governing body of the Albany County Tax District,
hereby enacts this article providing for installment payments of eligible
delinquent real property taxes.
As used in this article, the following terms shall have the
meanings indicated:
The delinquent real property 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.
The Albany County Director of Finance as agent for the Albany
County Commissioner of Management and Budget.
A written agreement between an eligible owner and the enforcing
officer providing for the payment of eligible delinquent taxes in
installments pursuant to the provisions of Real Property Tax Law § 1184
and this article adopted thereunder.
The Albany County Tax District.
Installment payment of eligible delinquent taxes shall be available
to each eligible owner on a uniform basis pursuant to the provisions
of this article. Installment payment of eligible delinquent taxes
shall commence upon the signing of an installment agreement between
the enforcing officer and the eligible owner, which agreement shall
be kept on file in the office of the enforcing officer.
Such installment agreement shall provide:
A.
A maximum term, which shall not exceed 36 months;
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B.
A payment schedule, which shall be monthly, bimonthly, quarterly
or semi-annually;
C.
A required initial down payment, which shall not exceed 25% of the
eligible delinquent taxes;
D.
Such other terms and conditions consistent with the provisions of
Real Property Tax Law § 1184 and this article as the enforcing
officer shall deem appropriate in the best interests of the Albany
County Tax District.
A property owner shall not be eligible to enter into an installment
agreement where:
A.
There is a delinquent tax lien on the same property for which the
application is made or on another property owned by such person and
such delinquent tax lien is not eligible to be made part of the agreement
pursuant to this article;
B.
Such person is the owner of another property 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 an installment agreement
pursuant to this article;
C.
Such person was the owner of a 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 installment
agreement pursuant to this article; 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 to
execute an agreement pursuant to this article.
A property owner shall be eligible to enter into an installment
agreement no earlier than 30 days after the delivery of the return
of unpaid taxes to the enforcing officer.
The amount due under an installment agreement shall be the eligible
delinquent taxes plus the interest that is to accrue on each installment
payment up to and including the date on which each payment is to be
made. The agreement shall provide that the amount due shall be paid,
as nearly as possible, in equal amounts on each payment date. Each
installment payment shall be due on the last day of the month in which
it is to be paid.
Interest on the total amount of eligible delinquent taxes, less
the amount of the down payment made by the eligible owner, shall be
that amount as determined pursuant to Real Property Tax Law § 924a
or such other law as may be applicable. The rate of interest in effect
on 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 applicable rate
for each month or portion thereof until paid. In addition, if an 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.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
The County may waive interest, penalties and fees as would otherwise
be imposed pursuant to this article, provided that:
A.
The financial
hardship was caused in substantial part by the owner's having been
ordered to active military duty in the United States Armed Forces,
including the reserve components of such Armed Forces; and
B.
The deployment
lasted for at least six contiguous months, or the owner was killed
in action during such activation; and
C.
The owner
provides satisfactory written evidence to the enforcing officer that
the standards of this section have been satisfied.
A.
The property owner shall be deemed to be in default of the installment
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 receipt of the return
of unpaid taxes by the enforcing officer; or
(3)
Default of the owner on another installment agreement made and executed
pursuant to this article.
B.
In the event of a default, the tax district shall have the right
to require the entire unpaid balance, with interest and late charges,
to be paid in full. The tax district 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 tax district does not
either require the eligible owner to pay in full the balance of the
delinquent taxes or elect to institute foreclosure proceedings, the
tax district 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 enforcing
officer shall notify, by first class mail, all potential eligible
owners of their possible eligibility to make installment payments
on such tax delinquencies. The enforcing officer shall 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 enforcing officer shall not be required to notify the eligible
owner when an installment is due.
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.
