US Laws, Codes, Statutes & Cases

 
    §  11-427  Agreements  for  payment of delinquent taxes and charges in
  installments. a. During the period beginning September  first,  nineteen
  hundred seventy-eight and ending December thirty-first, nineteen hundred
  seventy-eight,  the  commissioner  of  finance,  or,  when  so specified
  hereinafter, the commissioner of general services, shall  be  authorized
  and  empowered  to  make and execute agreements in the circumstances and
  subject to the terms,  conditions  and  limitations  set  forth  in  the
  following  subdivisions  of this section; provided, however, that if the
  commissioner of  finance  or,  where  applicable,  the  commissioner  of
  general  services,  determines  in  his or her sole discretion that good
  cause exists, he or she may make and execute such agreements  during  an
  additional  period  ending not later than January thirty-first, nineteen
  hundred seventy-nine.
    b. (1) Whenever it shall appear that a tax lien on a parcel  has  been
  due  and  unpaid  for  a  period of at least six months from the date on
  which the tax, assessment or  other  legal  charge  represented  thereby
  became  a  lien, the commissioner of finance may enter into an agreement
  with the owner of such parcel  or  other  person  claiming  to  have  an
  interest  therein  providing  for  the payment of such delinquent taxes,
  assessments or  other  legal  charges  and  interest  and  penalties  in
  installments,  the  first  of  which  shall be equal to at least fifteen
  percent of such arrears and shall be payable upon the execution of  such
  agreement.  Each  remaining  installment  shall  be equal to at least an
  amount produced by dividing the balance of  such  arrears  by  a  factor
  determined by multiplying the number of quarters of such arrears by two.
    In  no  event,  however, shall the factor referred to in the preceding
  sentence be in excess of thirty-two.  Each  such  remaining  installment
  shall  be  payable quarterly on the first days of July, October, January
  and April.
    (2) If an agreement authorized by the preceding paragraph is  executed
  prior to the time the commissioner of finance files in the office of the
  appropriate county clerk a list of delinquent taxes covering the borough
  or  portion  of the borough in which the subject parcel is located, such
  parcel shall be excluded from such list of delinquent  taxes,  provided,
  at the time such list is filed, there is no default in the agreement and
  all  current taxes, assessments or other legal charges were paid as they
  became due or within the period of grace provided by law. In  the  event
  of any default in the agreement or any failure to make timely payment of
  any  current  item,  the  parcel  shall,  if  then  delinquent  for  the
  applicable period specified  in  section  11-404  of  this  chapter,  be
  eligible for inclusion in any list of delinquent taxes thereafter filed.
    (3)  If  an  in  rem foreclosure action has been commenced against any
  parcel prior to September first,  nineteen  hundred  seventy-eight,  the
  commissioner of finance may, notwithstanding the provisions of paragraph
  three  of subdivision a of section 11-413 of this chapter, enter into an
  agreement authorized and described in the foregoing provisions  of  this
  section  with  respect  to such parcel. However, if such an agreement is
  entered into subsequent to the last date  for  redemption  specified  in
  subdivision  a of section 11-407 of this chapter, there shall be paid to
  the commissioner of finance at the time said agreement  is  executed  an
  amount  equal  to  the  penalty  which  would  have  been  payable under
  subdivision c of section 11-407 of this chapter had the person executing
  the agreement made a late redemption payment. Such amount  shall  be  in
  addition  to  any  installment  payments  required  to be made under the
  agreement and  shall  not  be  credited  against  any  such  installment
  payments.  Any parcel which is the subject of an agreement made pursuant
  to this paragraph may, prior to final judgment, be  withdrawn  from  the
  action,  provided  there  has  been  no  default  in  the agreement, and

  provided further that all current  taxes,  assessments  or  other  legal
  charges  are  paid  when  they  become due or within the period of grace
  provided by law. Such withdrawal shall be effected by  the  commissioner
  of finance in the manner provided in section 11-413 of this chapter.
    (4)  Any  person  who,  prior  to  September  first,  nineteen hundred
  seventy-eight, has made, executed and filed  with  the  commissioner  of
  finance  an  agreement  pursuant to the provisions of paragraph three of
  subdivision a of section 11-413 of this chapter, shall be  permitted  to
  make  application  to  the  commissioner  of  finance for the purpose of
  having  such  agreement  cancelled  and  a  new  agreement  executed  as
  hereinabove provided.
    If  an  agreement  executed prior to September first, nineteen hundred
  seventy-eight is not cancelled as herein provided, any installments  due
  and  payable  under  such agreement on or after February first, nineteen
  hundred seventy-nine shall be subject to interest at the rate  specified
  in paragraph six of this subdivision, but only if, as of February first,
  nineteen  hundred seventy-nine, there is no default in the agreement and
  all current taxes, assessments or other legal  charges  have  been  paid
  within  the  time  allowed  by  law.  Such  rate  of  interest  shall be
  calculated in the manner and shall be  subject  to  all  the  conditions
  provided in said paragraph six.
    (5)  Notwithstanding  the preceding paragraphs of this subdivision, no
  owner of, or other person claiming to have an interest  in,  any  parcel
  shall  be  eligible  to  enter  into  an  agreement  authorized  by such
  paragraphs where such parcel was  included  in  an  in  rem  foreclosure
  action but was severed therefrom pursuant to the judgment of foreclosure
  in  such  action  because an answer was still pending as to such parcel.
  The commissioner of finance may, however, on notice to  the  corporation
  counsel,  enter  into  an  agreement with such owner or other interested
  person providing for the payment of all current  taxes,  assessments  or
  other legal charges on the parcel as they become due or within the grace
  period  provided  by law, and, in addition, providing for payment of the
  amount of all delinquent taxes, assessments or other legal  charges  and
  interest  due  as of the date the agreement is executed in installments,
  the first of which shall be equal to at  least  twenty-five  percent  of
  such  amount  and shall be payable upon the execution of such agreement,
  and the balance of which shall be  payable  in  twelve  equal  quarterly
  installments,  each  of  which  shall be paid on the first days of July,
  October, January and April. In addition, there  shall  be  paid  to  the
  commissioner of finance at the time such agreement is executed a penalty
  equal to five percent of the amount of the delinquent taxes, assessments
  or other legal charges and interest due as of the date of the agreement,
  which  penalty  shall  not exceed five hundred dollars. Any installments
  due  and  payable  on  or  after  February   first,   nineteen   hundred
  seventy-nine  under  an  agreement  described in this paragraph shall be
  subject to interest at the rate  specified  in  paragraph  six  of  this
  subdivision,  but  only  if,  as  of  February  first,  nineteen hundred
  seventy-nine, there is no default  in  the  agreement  and  all  current
  taxes, assessments or other legal charges have been paid within the time
  allowed  by law. Such rate of interest shall be calculated in the manner
  and shall be subject to all the conditions provided  in  said  paragraph
  six.
    Upon  receipt  of  the  final  payment due under an agreement executed
  pursuant  to  this  paragraph,  the  commissioner   of   finance   shall
  discontinue  the  in rem action pending with respect to the parcel which
  is the subject of such agreement,  and  shall  cancel  the  lis  pendens
  pertaining  thereto  by  issuing a certificate of withdrawal pursuant to
  section 11-413 of this chapter. In the event  of  any  default  in  such

  agreement  or  any  failure  to  pay current taxes, assessments or other
  legal charges as they become due or within the grace period provided  by
  law, such agreement and the answer which was the basis for the severance
  of  the  subject parcel from the in rem action shall both be deemed null
  and void and the city shall be entitled to acquire title to such  parcel
  by  entry of an appropriate supplemental judgment of foreclosure in such
  in rem action without further notice to the answering party.
    (6) When an agreement has been entered into pursuant  to  any  of  the
  preceding  paragraphs  of  this subdivision, the commissioner of finance
  shall, notwithstanding the  rates  of  interest  prescribed  in  section
  11-224,  11-312  or  11-313  of  this title, charge, collect and receive
  interest on the arrears due and payable  under  such  agreement,  to  be
  calculated  at  the rate of seven percent per annum from February first,
  nineteen  hundred  seventy-nine  to  the  date  of   payment   of   each
  installment.  Any  interest accrued or accruing prior to February first,
  nineteen hundred seventy-nine shall not be affected by the provisions of
  this paragraph, but shall be charged,  collected  and  received  in  the
  manner and at the rates specified in section 11-224, 11-312 or 11-313 of
  this  title.  The  seven  percent  rate  of  interest  specified in this
  paragraph shall be applicable only if (i) there is  no  default  in  the
  agreement entered into as provided in this section, and (ii) all current
  taxes, assessments or other legal charges are paid as they become due or
  within  the period of grace provided by law. In the event of any default
  or failure to make timely payment of any current item, the seven percent
  rate of interest specified in this paragraph shall thereupon cease to be
  applicable and the commissioner  of  finance  shall  thereafter  charge,
  collect  and  receive  interest in the manner and at the rates otherwise
  specified in this chapter.
    (7) In addition to the terms and conditions required by the  preceding
  paragraphs  of  this subdivision to be included in agreements authorized
  by this section,  the  commissioner  of  finance  may,  in  his  or  her
  discretion,  include  in  such  agreements  such  additional  terms  and
  conditions, not inconsistent with  this  section,  as  the  commissioner
  determines to be necessary in order to properly carry out the provisions
  of  this  section.  The  commissioner  may  also  adopt  such  rules and
  regulations as may be necessary to carry  out  the  provisions  of  this
  section.
    c.  (1)  If,  pursuant  to  the  provisions  of section 11-424 of this
  chapter, an application for the release of property acquired by the city
  through in rem tax foreclosure has  been  filed  within  the  four-month
  period  specified  in  subdivision  f of that section, and the sixty-day
  period for payment referred to in that subdivision has not expired prior
  to the commencement of the period specified in  subdivision  a  of  this
  section,  the  following  paragraphs  of  this subdivision shall, at the
  election of the applicant, apply with respect to  such  application  and
  the release sought thereby, provided notice of such election is given to
  the  commissioner  of  general  services  during the period specified in
  subdivision a of this section, but in no event later than the  last  day
  of  the  sixty-day period referred to in subdivision f of section 11-424
  of this chapter.
    (2) An applicant who elects to have the provisions of this subdivision
  apply to him or her, shall, at the  time  such  applicant  notifies  the
  commissioner of general services of his or her election, pay to the city
  the amounts specified in paragraphs two, three and four of subdivision d
  of  section  11-424  of  this  chapter;  for  this  purpose,  the amount
  specified in paragraph two thereof shall be  deemed  to  be  the  amount
  which  would  have  been required to be paid thereunder had this section
  not been in effect. Concurrent with the  making  of  such  payment,  the

  applicant shall enter into an agreement with the commissioner of general
  services  providing for the payment of all current taxes, assessments or
  other legal charges on the property as they become  due  or  within  the
  grace  period  provided  by  law,  and,  in  addition, providing for the
  payment of the amount specified in paragraph one  of  subdivision  d  of
  section 11-424 of this chapter in installments, the first of which shall
  be  equal  to  at  least twenty-five percent of such amount and shall be
  payable upon the execution of such agreement. The balance of such amount
  shall be payable in twelve equal quarterly installments, each  of  which
  shall  be paid quarterly on the first days of July, October, January and
  April.
    (3) Pending approval by the corporation counsel of an application  for
  release  as  to  form,  timeliness and eligibility of the applicant, all
  payments made pursuant to the  preceding  paragraph  shall  be  held  in
  escrow;   in   the   event   the  corporation  counsel  disapproves  the
  application, such payments shall be returned to the applicant,  and  the
  agreement executed by him or her shall thereupon be cancelled.
    (4)  In  the  case  of  any  agreement  made  and executed pursuant to
  paragraph two of this subdivision, interest on any installment  due  and
  payable   thereunder   shall,  notwithstanding  the  rates  of  interest
  prescribed in section  11-224,  11-312  or  11-313  of  this  title,  be
  charged,  collected  and received at the rate of seven percent per annum
  from February first,  nineteen  hundred  seventy-nine  to  the  date  of
  payment  of  each installment. Any interest accrued or accruing prior to
  February first, nineteen hundred seventy-nine shall not be  affected  by
  the  provisions  of  this paragraph, but shall be charged, collected and
  received in the manner and at the rates  specified  in  section  11-224,
  11-312  or  11-313  of  this  title.  The seven percent rate of interest
  specified in this paragraph shall be applicable only if (i) there is  no
  default  in  the agreement entered into as provided in this subdivision,
  and (ii) all current taxes, assessments or other legal charges are  paid
  as they become due or within the period of grace provided by law.
    (5)  No  release  for  which  application  has  been  made pursuant to
  subdivision f of section 11-424 of this chapter shall be  granted  until
  the final payment under the agreement herein provided is received by the
  city.  Upon  receipt  of  such final payment by the city the corporation
  counsel shall effect the release  in  the  manner  provided  in  section
  11-424  of  this  chapter.  In  the event of any default in an agreement
  executed as provided in this subdivision or any failure to  pay  current
  taxes,  assessments  or other legal charges as they become due or within
  the grace period provided by law, such agreement shall thereupon  become
  void,   the  release  process  shall  be  terminated  and  all  payments
  theretofore made shall be forfeited to the city.
    (6) In addition to the terms and conditions required by the  preceding
  paragraphs  of  this subdivision to be included in agreements authorized
  thereby, the commissioner  of  general  services  may,  in  his  or  her
  discretion,  include  in  such  agreements  such  additional  terms  and
  conditions, not inconsistent with this subdivision, as the  commissioner
  determines to be necessary in order to properly carry out the provisions
  hereof.  The  commissioner of general services may also adopt such rules
  and regulations as may be necessary to carry out the provisions of  this
  subdivision.