Unless the context shall require a different
meaning, the following terms shall have the meanings set forth herein:
The 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.
An owner of real property who is eligible to, or has entered
into an installment agreement.
The elected Treasurer of the County of Sullivan.
A written agreement between an eligible owner and the enforcing
officer providing for the payment of eligible delinquent taxes in
installments.
The amount of the delinquent tax, excluding all interest,
penalties and other charges.
Property which is improved by a one-, two- or three-family
structure used exclusively for residential purposes other than property
subject to the assessment limitations of § 581 of the Real
Property Tax Law and Article 9-B of the Real Property Law. When determining
whether a parcel qualifies as residential, the enforcing officer shall
consider the information appearing on the applicable tax roll and
any relevant information submitted to him or her by the Assessor,
by the owner, or by any other person with any interest in a parcel.
