[Amended 12-1-2005 by L.L. No. 3-2005]
The enforcing officer is hereby granted the authority to prepare and execute, on behalf of the County of Sullivan, agreements with eligible owners for the installment payment of eligible delinquent taxes affecting all properties within such tax district, in accordance with § 1184 of the Real Property Tax Law, as amended, and this Local Law No. 3-2005, without further notice to, nor consent of, the County Legislature or County Manager.
The enforcement officer shall determine, and the installment agreement shall specify, the maximum term to be determined by the enforcing officer on a case-by-case basis, which said maximum term shall not exceed 24 months.
The payment schedule shall be specified in the installment agreement and upon determination of the enforcing officer on a case-by-case basis. The preferable schedule is quarterly, however, the installment agreement can provide for payments to be made monthly or quarterly, in the discretion of the enforcement officer.
The required initial down payment, as determined in the discretion of the enforcing officer, shall be either 15% or 25% of the eligible delinquent taxes.
The properties to which this Part 3 shall apply shall be residential properties only.
[Amended 7-25-1996 by L.L. No. 6-1996]
Installment payment of eligible delinquent taxes shall commence upon the signing of an agreement between the enforcing officer and the eligible owner, which shall be no earlier than 30 days after the delivery of the return of unpaid taxes to the enforcing officer. An eligible taxpayer must apply to the County Treasurer, in writing, within 60 days from the mailing of the notice of eligibility by the County Treasurer to the eligible taxpayer or by August 1 of the first year of eligibility, whichever date is later. The agreement shall be kept on file in the office of the enforcing officer.
The enforcing officer shall have discretion regarding the specific terms of each installment agreement within the limitations set forth in this legislation and in § 1184 of the Real Property Tax Law. In addition, the enforcing officer shall have discretion in approving or disapproving a particular eligible owner based upon the enforcing officer's determination of the ability and propensity of the eligible owner to timely comply with the terms and conditions of an installment agreement.
A property owner shall not be eligible to enter into an agreement pursuant to this Part 6 where:
A. 
There is a delinquent tax lien on the same property for which the application is made or on another property owned by such person and such delinquent tax lien is not eligible to be made part of the agreement pursuant to this Part 6;
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 Part 6;
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 Part 6; or
D. 
Such person defaulted on an agreement executed pursuant to this part 6 within three years of the date on which an application is made to execute an agreement pursuant to this Part 6.
The amount due under an installment agreement shall be the eligible delinquent taxes plus the interest that is to accrue on each installment payment up to and including the date on which each payment is to be made. The agreement shall provide that the amount due shall be paid, as nearly as possible, in equal amounts on each payment due date. Each installment payment shall be due on the last day of the month on which it is to be paid. Such payments shall be applied first to interest, penalties and other charges, and then to principal.
Interest on a total amount of eligible delinquent taxes, less the amount of the down payment made by the eligible owner, shall be the amount as determined pursuant to § 924-a of the Real Property Tax Law. The rate of interest in effect on the date the agreement is signed shall remain constant during the period of the agreement. If an installment is not paid on or before the date it is due, interest shall be added at the rate prescribed by § 924-a of the Real Property Tax Law for each month, or portion thereof, until paid. In addition, if an installment is not paid by the end of the 15th calendar day after the payment due date, a late charge of 5% of the overdue payment shall be added.