[1]
Editor's Note: This local law also provided
that it be effective for tax years commencing 1-1-1998.
On and after the effective date of this article,
and until such time as this article is repealed, the County of Rockland
shall become the tax collection agency for the purpose of collecting
taxes in installments as prescribed by Article 9, Title 4-a, and by
Article 13 of the Real Property Tax Law of the State of New York.
As used in this article, the following terms
shall have the meanings indicated:
Includes special assessments which are levied by the County
Legislature at the time and in the manner provided by law for the
levy of County and Town taxes.
Such taxes may be paid in four equal installments,
the first of which shall be due and payable not later than the 15th
day of the month in which the respective taxes may be paid without
interest to the local receiver or collector of taxes without regard
to this article. The second installment shall be due and payable not
later than the 15th day of the fourth month of the year thereafter
to the County Commissioner of Finance of the County of Rockland. The
third installment shall be due and payable not later than the 15th
day of the seventh month of the year to the County Commissioner of
Finance. The fourth installment shall be due and payable not later
than the 15th day of the tenth month of the year to the County Commissioner
of Finance.
A.
There shall be a service charge of 5% of the amount
of taxes, as levied, which it is estimated will reimburse the County
for the expense incurred in the administration of the installment
collection of taxes as prescribed by this article, including the cost
for contracting any necessary indebtedness for advancing the money
as provided in §§ 976 and 1342, respectively, of the
Real Property Tax Law.
B.
If in any year the estimated service charge shall
not be sufficient to reimburse the County for administering the financing
of the collection of taxes in installments as provided in this article,
the County Commissioner of Finance shall report the amount of such
deficiency to the Legislature of Rockland County no later than the
first week in October of any year, and the Legislature of Rockland
County shall, by resolution, include the amount of such deficiency
in determining the estimated service charge for the collection of
taxes for the succeeding year.
C.
The amount of such service charge shall be added to
each installment of the taxes which an owner of real property may
have elected to pay in installments pursuant to the provisions of
this article, and such service charge shall be deemed part of such
taxes.
D.
The amount of such charge and any interest which shall
be added to any installments pursuant to the provisions of this article
shall belong to the County.
[Amended 11-16-1999 by L.L. No. 11-1999]
A.
On and after the effective date of this article, the
Town Board of any Town may determine, in accordance with § 973
of the Real Property Tax Law, that thereafter and until such action
is duly rescinded, the amount of taxes for County, Town and special
district purposes constituting, in the aggregate, an amount in excess
of $50 levied by the County Legislature pursuant to law upon any parcel
of real property situated in such Town may be paid in installments
as provided herein.
B.
This article shall not be interpreted to provide a
tax installment option to any school district within Rockland County.
Any school tax installment plan established by a school district shall
be established pursuant to Real Property Tax Law § 1326-a.
C.
Whenever a resolution has been adopted pursuant to
this section, the notice required to be given by the collecting officer
pursuant to §§ 920 and 1322 of the Real Property Tax
Law shall state that taxes may be paid in installments as provided
by this article. Warrants for the collection of taxes levied while
such resolution continues in force shall contain appropriate directions
for the collection of taxes in the manner specified by this article.
A.
Upon receipt of the tax roll and warrant, the collecting
officer shall mail to each property owner of property listed thereon
a statement of taxes as provided by law.
B.
Such statement shall recite that such owner may elect, pursuant to § 355-7 of this article, to pay the taxes set forth in the statement in installments as provided herein.
C.
Said statement shall be divided into two sections,
each entitled "property taxes for County purposes," and "property
taxes for Town purposes."
A.
Upon receipt of the statement of taxes, an owner of
real property may elect to pay the total amount of the taxes set forth
in such statement without regard to this article, or he may elect
to pay such taxes in installments as provided herein.
B.
If such owner shall elect to pay the taxes in installments, he shall pay to the collecting officer the amount set forth in such statement and designated as "first installment" which amount shall include the service charge set forth in § 355-4 of this article. The amount of the second, third and fourth installments, including the service charge, shall be paid to the County Commissioner of Finance on or before the date specified in § 355-3 of this article.
C.
If any such installment is paid on or before the date
when due, no interest shall be charged thereon; if not so paid, interest
shall be added to the amount of any such installment at the rate of
1% of each one month or part thereof. No such installment may be paid
unless all prior installments or current taxes, including interest,
shall have been paid or shall be paid at the same time.
D.
The owner of real property who elects to pay taxes in installments as provided in this section shall indicate his election by remitting the amount of the first installment to the collecting officer on or before the date upon which it is due or not later than within five days thereafter; provided, however, that in the event that the amount of the first installment is paid after the date upon which it was due, the interest rate set forth in Subsection C of this section shall apply.
The County Commissioner of Finance of the County
of Rockland is hereby empowered to promulgate and amend suitable rules
and regulations prescribing the necessary forms for carrying into
effect the provisions of this article relating to the installment
payment of taxes.
