2006 New York Code - Extension Of Time For Collection.

 
    §  925-a.  Extension  of  time for collection. 1.  Notwithstanding any
  contrary provision of this chapter, or of any general, special or  local
  law,  code or charter, if the final date for collection of taxes, or for
  the collection of taxes without penalty, or for the collection of  taxes
  at  a  lesser prescribed penalty interest rate shall fall on a Saturday,
  Sunday or public holiday, an extension for the collection of taxes shall
  automatically be in effect until the first business day  following  such
  date  and  the  date  for  paying  over  taxes  shall be extended to the
  following day.
    2. Notwithstanding any provision of law  to  the  contrary,  during  a
  state  disaster  emergency as defined by section twenty of the executive
  law, the governor may, by executive order issued upon the request of the
  chief executive officer of a  county,  city,  town,  village  or  school
  district in the affected area, extend by up to seven days the final date
  for paying taxes without interest or penalty in such county, city, town,
  village  or  school district.   If such an extension is granted, and any
  taxes are not paid by the final date so provided, those taxes  shall  be
  subject to the same interest and penalties that would have applied if no
  extension had been granted.