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:
ELIGIBLE DELINQUENT TAXES
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.
ELIGIBLE OWNER
An owner of real property who is eligible to or has entered
into an installment agreement.
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.
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.