[Adopted 1-14-2002 by L.L. No. 1-2002]
The Village Board has determined that it would be in the best interest of the Village to allow property owners who are delinquent with respect to the payment of their real property taxes to pay such real property taxes in installments, in the manner permitted by § 1184 of the Real Property Tax Law of the State of New York. To implement the foregoing, the Village Board has determined to enact this article.
Capitalized terms used in this article shall, unless otherwise defined, have the meaning which is set forth in § 1184 of the Real Property Tax Law of the State of New York.
Pursuant to this article, the Village Treasurer is hereby authorized and empowered to enter into an installment agreement with respect to an eligible owner with respect to eligible delinquent taxes. Any such installment agreement shall be in accordance with the terms and conditions provided for in § 1184 of the Real Property Tax Law of the State of New York and as provided for in this article.
Installment agreements shall be available with respect to all eligible delinquent taxes and to all eligible owners on a uniform basis. Any such installment agreement shall be substantially in the form of the agreement approved by the Village Board, and a copy of all executed installment agreements shall be retained on file in the office of the Village Treasurer.
All installment agreements shall include the following provisions:
A. 
The maximum term of the installment agreement shall not exceed 24 months.
B. 
The installment agreement shall provide for monthly payments, which payments shall fully amortize the amount of eligible delinquent taxes due and owing as of the date of execution of the installment agreement over a period of 24 monthly payments, which shall include interest at the rate provided for in § 1184 of the Real Property Tax Law of the State of New York.
C. 
Each installment agreement shall provide that, as a condition to the Village Treasurer executing the installment agreement, the eligible owner shall pay to the Village Treasurer an amount equal to 10% of the eligible delinquent taxes due and owing as of the date of execution of the installment agreement.
D. 
All monthly installment payments shall be due on the last day of the month in which they are to be paid. The first payment shall be due and payable on or before the last day of the month immediately following the date of execution of the installment agreement, and subsequent payments shall be due and payable on the last day of each subsequent month.
E. 
The initial downpayment paid upon execution of the installment agreement shall be payable by bank check, certified check, or attorney escrow check. Subsequent payments may be paid by ordinary checks; however, if any such checks do not clear the bank on which they are drawn, a bad check charge of $25 shall be imposed and all future payments must be paid by bank check, certified check, or attorney escrow check.
F. 
All payments shall be made to the Village of Ellenville and forwarded to the Village Treasurer at Village Hall.
G. 
The installment agreement shall provide that if any installment payment is not received by the Village Treasurer on or before the 15th day of the following month after it is otherwise due and payable, then in addition to the payment of the installment payment, the eligible owner shall also be obligated to pay a late payment penalty of 5%.
H. 
The installment agreement shall also provide that if payments are not made for two consecutive months, then the installment agreement shall become null and void without any notice being required. In such event, all installment payments previous paid shall become the property of the Village, and the Village shall be authorized to pursue all legal proceedings to collect the balance due and owing to the Village. The installment agreement shall also provide that if any Village taxes which are billed subsequent to the date of the installment agreement are not paid on or before their due date, then the installment agreement shall become null and void. In such event, all installment payments previously paid shall be the property of the Village, and the Village shall be authorized to pursue all legal proceedings to collect the balance due and owing to the Village.
The provisions of Paragraphs 4, 5, 6, 7, 8, 9 and 10 of § 1184 of the Real Property Tax Law of the State of New York are hereby incorporated into this article and shall be made a part thereof.
For purposes of Paragraph 9 of § 1184 of the Real Property Tax Law of the State of New York, the Village Treasurer shall added $1 to the amount of the tax lien for mailing the notification to potential eligible owners, which is provided for in Paragraph 9 of said § 1184.