The enforcing officer of the Town of Ossining
may exclude from any list of delinquent tax liens prepared and executed
pursuant to Real Property Tax Law § 1122 and may, at any
time prior to final judgment, withdraw any parcel of real property
from a foreclosure proceeding under Real Property Tax Law Article
11, Title 3, where the owner of the parcel involved has entered into
an agreement to pay the taxes due on account of such parcel in installments
(an installment agreement) in strict accordance with Real Property
Tax Law § 1184 and this article.
As used in this article, the following terms
shall have the meanings indicated:
ELIGIBLE DELINQUENT TAXES
The delinquent taxes, including interest, penalties and other
charges, which have accrued against a parcel of property as of the
date on which an installment agreement is executed.
[Amended 4-24-2001 by L.L. No. 2-2001]
ELIGIBLE OWNER
An owner of real property who is eligible to enter into,
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 Real Property Tax Law § 1184
and this article.
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 another property within the tax
district owned by such person and such delinquent tax lien is not
eligible to be made part of the agreement pursuant to this section.
B. 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 article.
C. Such person defaulted on an agreement executed pursuant
to this article or the Real Property Tax Law within three years of
the date on which an application is made to execute an agreement pursuant
to this article.
The provisions of this article shall not affect
the tax lien against any property, except that the lien shall be reduced
by the payments made under an installment agreement, and the lien
shall not be foreclosed during the period of installment payments,
provided that such installment payments are not in default.