2006 New York Code - County May Become Collection Agency.

 
    §   972.     County  may  become  collection  agency.    1.  Adoption.
  Notwithstanding any provisions of this chapter, or  any  other  general,
  special  or  local law to the contrary, the legislative body of a county
  may, by local law, provide that thereafter and until such local  law  is
  repealed,  the  county  shall  become  the tax collection agency for the
  purpose of collecting taxes in installments as prescribed by this  title
  and  by  sections  thirteen  hundred thirty-six through thirteen hundred
  forty-two of this chapter.  The term "taxes" as used in this title shall
  include special assessments which are levied by the  county  legislative
  body  at  the  time  and  in  the manner provided by law for the levy of
  county and town taxes.
    2. Payment schedule.   Such local law  shall  provide  the  number  of
  installments  and the respective dates upon which each installment shall
  be due, the first not later than the last day of the month in which  the
  respective  taxes  may  be  paid without interest without regard to this
  title, and the last not later than the last day of the fiscal  year  for
  which it was levied, or in the case of a school district, not later than
  the  thirty-first  day of August following the conclusion of such fiscal
  year.  Unless the local law provides otherwise, each  installment  shall
  be as nearly equal as possible.
    3.    Interest.  (a)  Each  installment  other than the first shall be
  subject to interest at the rate  determined  pursuant  to  section  nine
  hundred  twenty-four-a  of  this  article,  or  such other law as may be
  locally applicable, up to and including the date on which it  is  to  be
  paid.    Such  interest  shall be amortized over all scheduled payments,
  unless the local law provides for unequal installments,  in  which  case
  interest   shall   be   calculated  and  imposed  separately  upon  each
  installment.
    (b) If an installment is not paid on or before the  date  it  is  due,
  additional  interest  shall be added as provided by section nine hundred
  seventy-five or section thirteen hundred forty of this chapter.
    (c) The amount of any interest which shall be added to any installment
  pursuant to this  section  and  section  nine  hundred  seventy-five  or
  section  thirteen  hundred  forty  of  this  chapter shall belong to the
  county.
    4. Eligible property. (a) A  local  law  establishing  an  installment
  program  pursuant  to this section may provide that the program shall be
  limited to one or more of the following types of property:
    (i) property which has been assessed as a one,  two  or  three  family
  residence; or
    (ii)  property  which is exempt from taxation pursuant to section four
  hundred sixty-seven of this chapter; or
    (iii) property which is exempt from taxation pursuant to section  four
  hundred  fifty-nine of this chapter, or which is owned and occupied by a
  person or persons who qualify as physically disabled  pursuant  to  that
  statute; or
    (iv)  property which is owned by, and used as, the principal residence
  of, a person who receives supplemental security income.
    (b) If the local law does not provide  otherwise,  the  program  shall
  apply to all types of property.
    (c) Notwithstanding the foregoing, taxes which are paid through a real
  property  tax escrow account may not be paid in installments pursuant to
  this title.
    5.  Adoption by certain cities and towns.  Any city or town having the
  power to collect and enforce taxes levied or imposed pursuant to law may
  elect, by local law or ordinance, to have the provisions of  this  title
  apply  to  such city or town, in which case all references to the county
  legislative body shall refer to the legislative body  of  such  city  or
  town  and  the  references  to  other  local officers shall refer to the
  corresponding officers of such city or town; provided however, that  the
  manner  and  time  provided by law for paying taxes imposed on behalf of
  another  municipal corporation or special district shall not be modified
  by the enactment of such local law or ordinance.