2016 New York Laws
RPT - Real Property Tax
Article 9 - LEVY AND COLLECTION OF TAXES
Title 4-A - (972 - 976) OPTIONAL METHOD OF COLLECTION OF TAXES
973 - Town may elect method of payment of taxes; certification.

  973.  Town may elect method of payment of taxes; certification.  1.
  Upon the enactment of such local law by a  county  pursuant  to  section
  nine hundred seventy-two of this chapter, the town board of any town may
  determine  that  thereafter and until such action be duly rescinded, the
  amount  of  taxes  for  county,  town  and  special  district   purposes
  constituting  in  the  aggregate  an  amount  in excess of fifty dollars
  levied by the board of supervisors pursuant to law upon  any  parcel  of
  real  property situated within such town, may be paid in installments as
  provided in the local law enacted by the county pursuant to section nine
  hundred seventy-two of this chapter.
2. The determination pursuant to subdivision one of this section shall
  be made by resolution of the town board  at  any  meeting  thereof  held
  prior  to  the  first  day of October, and when such determination shall
  have been made, it shall be certified by the town clerk to the clerk  of
  the board of supervisors on or before the first day of October following
  such  determination.  Such  resolution may be rescinded prior to October
  first in any year following the adoption thereof.
3. Whenever a resolution has been adopted pursuant  to  this  section,
  the  notice  required  to be given by the collecting officer pursuant to
  section nine hundred twenty of this chapter shall state that  taxes  may
  be  paid  in  installments  as  provided in the local law enacted by the
  county pursuant to section nine hundred  seventy-two  of  this  chapter.
  Warrants  for  the  collection  of  taxes  levied  while such resolution
  continues  in  force  shall  contain  appropriate  directions  for   the
  collection of taxes in the manner specified in such local law.