[Adopted 12-4-1986]
From and after December 4, 1986, the Town of
Pound Ridge elects to adopt the provisions of Title 3 of Article 11
of the Real Property Tax Law for the purposes of enforcing the collection
of delinquent taxes in such tax district, and a certified copy hereof
shall be filed in the office of the County Clerk of Westchester County
prior to the commencement of the first in rem proceeding pursuant
to this article. Upon the adoption of this article, the provisions
of the Real Property Tax Law shall become applicable to the Town of
Pound Ridge. In addition thereto, the provisions of Titles 1 and 4
of Article 11 of the Real Property Tax Law shall also, by operation
of law, become applicable to the tax district of the Town of Pound
Ridge.
Pursuant to § 1120, Subdivision 2,
of the Real Property Tax Law, where a tax lien has been due and unpaid
for a period of at least two years from the date on which the tax
or other legal charges represented therein became a lien, the Town
of Pound Ridge may commence an action to summarily foreclose said
tax lien as provided in the aforesaid Real Property Tax Law. However,
for the first calendar year for which this article is to be effective,
a tax lien owned by the tax district may be foreclosed only if it
has been due and unpaid for a period of at least three years from
the date in which the tax of the legal charges represented thereby
became a lien.
[Added 9-14-2017 by L.L.
No. 2-2017]
A.
Purpose. It is the purpose of this section to adopt the provisions
of Real Property Tax Law § 1184, entitled "Payment of delinquent
taxes in installments."
B.
Definitions. Definitions shall be those set forth in Real Property
Tax Law § 1184.
C.
Term. The maximum term of installment agreement shall be 24 months.
D.
Payment schedule. The payment schedule shall be agreed upon by the
parties.
E.
Payment terms. Initial payment is not to exceed 25% of the total
sum due, and the remaining payments are to be divided as equally as
possible over the course of the payment schedule.
F.
Applicability. The properties to which this section shall apply shall
be all properties.
