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.