As used in this article, the following terms shall have the
meanings indicated:
CURRENT FISCAL YEAR TAXES
The total amount of all Village of East Aurora taxes due
and unpaid within the fiscal year for which such taxes are to be levied.
Partial payments of current fiscal year Village taxes are authorized
by this article and by § 1434 of the New York Real Property Tax
Law and the Erie County Tax Act.
A. Notwithstanding
the provisions of any other general, special or local law, rule or
regulation to the contrary, the Mayor and Board of Trustees authorize
and enact an article providing for partial payments of current fiscal
year taxes. Current year taxes in the Village of East Aurora may be
paid, without interest or penalty, on or before the first day of July
next succeeding the levy of such taxes.
B. Alternatively,
at the option of the taxpayer, taxes may be paid in whatever incremental
amount the taxpayer shall elect to pay same. Notwithstanding the provisions
of any other general, special or local law, rule or regulation to
the contrary, the Treasurer is authorized to accept partial payments.
C. Each such
partial payment shall be applied first against any unpaid current
Village tax penalties, miscellaneous charges, Real Property Tax Law
§ 520 adjustments accrued thereon and then on any unpaid
current year fiscal year taxes.
D. Any unpaid
taxes paid after the first day of July shall be subject to the following
penalties (penalties are for 2011-2012 tax collection period). Check
with Clerk/Treasurer's office for penalty dates:
(1) If
paid between July 2 and August 1: 7.5%.
(2) If
paid between August 2 and August 31: 9%.
(3) If
paid between September 1 and September 30: 10.5%.
(4) If
paid between October 1 and October 31: 12%.
E. On November
1, all unpaid Village taxes shall be returned to the County of Erie
and shall be subject to applicable interest and penalties as determined
by the Erie County Tax Act. No payment, either partial or full payment,
shall be accepted by the Treasurer after said date.