[Adopted 12-19-1995 by L.L. No. 1-1996]
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.
An owner of real property who is eligible to or has entered
into an 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.
The City Controller, the enforcing officer of
the City of Amsterdam, is authorized to enter into an installment
agreement providing for the payment of eligible delinquent taxes in
installments with property owners. 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. Such installment payments of eligible
delinquent taxes shall commence upon the signing of an agreement between
the Controller and eligible owner. The agreement shall be kept on
file in the office of the Controller, and copies of each agreement
shall be provided to the City Clerk.
[Amended 1-20-2015 by L.L. No. 2-2015]
The term of the installment agreement shall
be 24 months; the payment schedule shall be monthly, quarterly or
semiannually; the required initial down payment shall be either 25%
of the eligible delinquent taxes or, in the case of owner-occupied
residential property, 15% of the eligible delinquent taxes, and eligible
properties shall include all properties within the City of Amsterdam.
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; or
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 section.
A property owner shall be eligible to enter
into an agreement pursuant to this section no earlier than 30 days
after the 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 first day of the month in which it is to be paid.
Interest on the total amount of eligible delinquent
taxes, less the amount of the down payment made by the eligible owner,
if any is required, shall be that amount as determined pursuant to
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 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% of the overdue payment shall
be added.
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 is not paid prior to the expiration
of the warrant of the collecting officer; or
(3)
Default of the eligible owner on another agreement
made and executed pursuant to this article.
B.
In the event of a default, the City of Amsterdam shall
have the right to require the entire unpaid balance, with interest
and late charges, to be paid in full. The City shall also have the
right to enforce the collection of the delinquent tax lien pursuant
to the applicable sections of law, special tax act, charter or local
law.
C.
Where an eligible owner is in default and the City
does not either require the eligible owner to pay in full the balance
of the delinquent taxes or elect to institute foreclosure proceedings,
the City 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 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.
Pursuant to § 1102, Subdivision (1)(e),
of the Real Property Tax Law and commencing with taxes becoming a
lien in 1995, a charge of $75 per parcel for the reasonable and necessary
costs of title searches required or authorized to satisfy the notice
requirements of the Real Property Tax Law shall be charged.
