2006 New York Code - Collection Of Taxes; Interest.

 
    §  1432. Collection of taxes; interest. 1. The treasurer shall receive
  taxes at the time and place specified in the notice of  receipt  of  the
  tax roll and warrant. After the first day of July or after the thirtieth
  day  following  the  date  of  the  receipt  of the tax roll and warrant
  pursuant  to  section  fourteen  hundred  twenty-eight  of  this  title,
  whichever  is later, or such other date as may be applicable pursuant to
  section 5-510 or section 17-1729 of the village law, the treasurer shall
  proceed to collect the taxes remaining unpaid with  interest  as  herein
  provided,  but  without  any other fee or charge and for that purpose he
  shall have all the powers of a town  collecting  officer.  All  interest
  collected shall belong to the village.
    2.  On  all  taxes  remaining  unpaid  after  July  first or after the
  thirtieth day following the date of the receipt  of  the  tax  roll  and
  warrant pursuant to section fourteen hundred twenty-eight of this title,
  whichever is later, or such other dates as may be applicable pursuant to
  section  5-510  or  section 17-1729 of the village law, interest of five
  per centum shall be added for the month of July or fraction  thereof  or
  such  other  month  as  may  be  applicable, and an additional amount of
  interest at the rate as determined  pursuant  to  section  nine  hundred
  twenty-four-a  of  this  chapter  for  each  month  and fraction thereof
  thereafter until paid. In villages in the  county  of  Westchester,  the
  board  of trustees may by resolution provide that on all taxes remaining
  unpaid after July first or after the thirtieth day following the date of
  the receipt of the tax roll and warrant  pursuant  to  section  fourteen
  hundred  twenty-eight  of  this title, whichever is later, or such other
  date as may be applicable pursuant to section 5-510 or  section  17-1729
  of  the  village law, two per centum will be added for the month of July
  or such other month as may be applicable,  and  an  additional  one  per
  centum for each month and fraction thereof until paid.