The purpose of this article is to establish
a system for the payment of delinquent taxes by installment in accordance
with the provisions of § 1184 of the Real Property Tax Law
of the State of New York so as to ensure the orderly collection of
delinquent taxes in an economic fashion and to minimize hardship to
delinquent taxpayers.
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 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 this article.
The enforcing officer with respect to installment
agreements pursuant to this article shall be the Village Clerk/Treasurer.
This article hereby incorporates by reference
the provisions of § 1184 of the Real Property Tax Law of
the State of New York, as the same may be amended from time to time.