2006 New York Code - Taxes; Taxes On Real Property, Et Cetera.

 
    § 314. Taxes;  taxes on real property, et cetera. 1. The provisions of
  this section shall apply when any taxes or assessments, whether  general
  or  special,  other  than  taxes on income, whether falling due prior or
  during the period of military service in respect of  personal  property,
  money  or  credits  or  real  property  owned and occupied for dwelling,
  agricultural, or business purposes by a person in military  service,  or
  his  dependents,  at  the commencement of his period of military service
  and still so occupied by his dependents or employees, are not paid.
    2. No sale of such property shall be made to enforce the collection of
  such tax or assessment, or any proceeding or  action  for  such  purpose
  commenced,  except  upon  leave  of  court granted upon application made
  therefor by the collector of taxes or other officer whose duty it is  to
  enforce  the  collection  of  taxes or assessments. The court thereupon,
  unless in its opinion the ability of the person in military  service  to
  pay  such  taxes  or assessments is not materially affected by reason of
  such service, may stay such proceedings or such  sale,  as  provided  in
  this  act,  for  a  period  extending not more than six months after the
  termination of the period of military service of such person.
    3. When by law such property may be sold or forfeited to  enforce  the
  collection  of  such  tax or assessment, such person in military service
  shall have the right to redeem or commence  an  action  to  redeem  such
  property, at any time not later than six months after the termination of
  such  service,  but in no case later than six months after the date when
  this act ceases to be in force; but this shall not be taken  to  shorten
  any  period,  now or hereafter provided by the laws of the state, or any
  political subdivision thereof, for such redemption.
    4. (a) Except as  provided  in  paragraph  (b)  of  this  subdivision,
  whenever  any  tax or assessment shall not be paid when due, such tax or
  assessment due and unpaid shall bear interest until paid at the rate  of
  six  per  centum  per  annum  from the date when such tax first became a
  lien, and no other penalty or interest shall be incurred  by  reason  of
  such  nonpayment,  whether  such  penalty or interest shall have accrued
  prior or shall accrue subsequent to the commencement of  the  period  of
  military  service  of  such  person.  Any  lien for such unpaid taxes or
  assessment shall also include such interest thereon.
    (b) A municipal corporation is  hereby  authorized  and  empowered  to
  adopt  a  local  law  or, in the case of a school district, a resolution
  providing that the rate of interest pursuant to this section  on  unpaid
  taxes  or  assessment  shall  be  at a rate less than six per centum per
  annum.