[Adopted 2-20-1996 by L.L.
No. 1-1996]
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:
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.
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 this article.
A.
The maximum term of an installment agreement shall not
exceed 24 months.
B.
The actual term of the agreement, the frequency of payments
and the initial down payment, if any, with respect to each installment agreement
with a delinquent tax payer shall be at the sole discretion of the Village
Board.
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.
