2006 New York Code - Partial Payment Of Taxes And Tax Liens In Westchester County

 
    §  1514. Partial payment of taxes and tax liens in Westchester county.
  Notwithstanding the provisions of any general  or  special  law  to  the
  contrary,  in  the  county  of  Westchester the common council, board of
  aldermen, commission or other legislative body of any city  by  whatever
  name  called  may  by  resolution  or ordinance authorize the collecting
  officer in such city to accept from any taxpayer  at  any  time  partial
  payments  for  or  on  account  of  taxes, special ad valorem levies and
  special assessments or on account of any tax liens  owned  and  held  by
  such  city  in  such amount or manner and apply such payments on account
  thereof in such manner as  may  be  prescribed  in  such  resolution  or
  ordinance.  Notwithstanding the provisions of any general or special law
  to  the  contrary,  such resolution or ordinance may provide that if any
  installment subsequent to the first installment is paid in the month  in
  which  it  becomes due, the penalty accrued against such installment may
  be reduced; provided, however, that such penalty shall  not  be  reduced
  below  the  rate  of  two  per  cent,  through  the  month in which such
  installment is due,  but  if  not  paid  in  the  month  in  which  such
  subsequent  installment is due, penalties subsequent to that month shall
  be as presently defined in existing law. No installment payment provided
  for under this section shall be due later than one month  prior  to  the
  date upon which the assessment roll on which the tax is levied is closed
  and  succeeded  by a new roll. After receiving any such partial payment,
  interest and penalties shall be charged against the unpaid balance only.
  The acceptance of a partial payment shall be deemed not  to  affect  any
  rights  and  powers of such city in any general or special act including
  charter or local laws, but such rights and powers shall remain  in  full
  force  and  effect  to enforce collection of the unpaid balance together
  with interest, penalties and other lawful charges thereon.