[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.