[Adopted 8-19-1997 by L.L. No. 13-1997]
As used in this article, the following terms
shall have the meanings indicated:
The delinquent taxes, including interest, penalties
and charges, which have accrued against a parcel as of the date on
which an installment agreement is executed.
ELIGIBLE OWNER
An owner of real property who is eligible to or has
entered into an installment agreement.
INSTALLMENT AGREEMENT
A written agreement between an eligible owner and the
enforcing officer providing for the payment of eligible delinquent
taxes in installments pursuant to the provisions of § 1184
of the Real Property Tax Law and this article
A.
The Town of Yorktown Receiver of Taxes, the enforcing
officer of the Town of Yorktown, is authorized to enter into an installment
agreement providing for the payment of eligible delinquent taxes in
installments with property owners.
B.
Such installment payment of eligible delinquent taxes
shall be made available to each eligible owner on a uniform basis
pursuant to the provisions of the New York State Real Property Tax
Law and this article.
C.
Such installment payments of eligible delinquent taxes
shall commence upon the signing of an agreement between the Yorktown
Receiver of Taxes and the eligible owner.
D.
The agreement shall be kept on file in the office
of the Yorktown Receiver of Taxes.
[Amended 8-5-2014 by L.L.
No. 3-2014]
A.
The maximum
term of an installment agreement shall be 24 months, provided that
for an installment agreement entered into after the effective date
hereof and prior to December 31, 2015, the maximum term shall be 36
months.
B.
The payment
schedule shall be monthly, quarterly or semiannually.
C.
The required
initial down payment shall be no less than 10% of the eligible delinquent
taxes.
D.
Eligible
properties shall include all properties within the Town of Yorktown.
[Amended 11-4-2010 by L.L. No. 13-2010]
A property owner shall not be eligible to enter
into an agreement pursuant to this article 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 article;
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 article;
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 the application is made to execute an agreement pursuant
to this article; or
D.
Such person
defaulted on an agreement executed pursuant to this section within
three years of the date on which an application is made to execute
an agreement pursuant to this section.
A property owner shall be eligible to enter
into an agreement pursuant to this article no earlier than 30 days
after delivery of the return of unpaid taxes to the enforcing officer.
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 in which it is to be paid.
[Amended 11-4-2010 by L.L. No. 13-2010]
Interest on the total amount of eligible delinquent
taxes, less the amount of the down payment made by the eligible owner,
shall be that amount as determined pursuant to the New York State
Real Property Tax Law § 924-a. 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 the New York State Real Property Tax Law § 924-a for each
month or portion thereof until paid. In addition, if any installment
is not paid by the end of the 15th calendar day after the payment
due date, a late charge of 5% shall be added.
[Amended 9-6-2011 by L.L. No. 12-2011]
A.
The eligible owners shall be deemed to be in default
of the agreement upon:
(1)
Nonpayment
of any installment within 30 days from the payment due date;
(2)
Nonpayment
of any tax, special ad valorem levy or special assessment which is
levied subsequent to the signing of the agreement by the tax district
and which has become delinquent under the Westchester County Tax Law;
(3)
Default
of the eligible owner on another agreement made and executed pursuant
to this article; or
(4)
Nonpayment
of any tax, special ad valorem levy or special assessment which was
not eligible delinquent taxes at the time of the signing of the agreement,
but was levied prior to the signing of the agreement by the tax district,
and which is not paid within 30 days of the date on which it became
delinquent pursuant to RPTL 1102.[1]
[1]
Editor's Note: Real Property Tax Law § 1102.
B.
In the
event of a default, the Town shall have the right to require the entire
unpaid balance, with interest and late charges, to be paid in full.
The Town shall also have the right to enforce the collection of the
delinquent tax lien pursuant to the applicable sections of law.
C.
Where an
eligible owner is in default and the Town does not either require
the eligible owner to pay in full the balance of the delinquent taxes
or elect to institute foreclosure proceedings, the Town shall not
be deemed to have waived the right to do so.
A.
Within 45 days after receiving the return of unpaid
taxes from the collecting officer, the enforcing officer shall notify,
by first class mail, all potential eligible owners of their possible
eligibility to make installment payments on such tax delinquencies.
The enforcing officer shall add $1 to the amount of the tax lien for
such mailing.
B.
The failure to mail any such notice or the failure
of the addressee to receive the same shall not in any way affect the
validity of taxes or interest prescribed by law with respect thereto.
C.
The enforcing officer shall not be required to notify
the eligible owner when an installment is due.
The provisions of this article shall not affect
the tax lien against the property, except that the lien shall be reduced
by the payments made under an installment agreement and that the lien
shall not be foreclosed during the period of installment payments,
provided that such installment payments are not in default.
