N.Y. RPT Law § 1512 — New York Code / Act RPT / Article 15 / Section 1512
Payment of taxes to county by cities in Westchester county
Status: in_force

§ 1512. Payment of taxes to county by cities in Westchester county. 1.\nNotwithstanding the provisions of any general or special law to the\ncontrary, each city in the county of Westchester shall pay on or before\nthe twenty-fifth day of May in each year not less than sixty per cent of\nthe taxes, special ad valorem levies and special assessments, if any,\ndue to be paid to the county commissioner of finance during such\ncalendar year and the balance thereof shall be paid on or before the\nfifteenth day of October in each year. In the event that any city fails\nto pay to the county commissioner of finance on or before the fifteenth\nday of October in any calendar year the full amount due for such\ncalendar year and tax anticipation notes are issued by the county\npursuant to the local finance law for the amount of the deficiency, the\ncounty commissioner of finance shall certify to the board of supervisors\nand also to the city on account of whose failure to pay any tax\nanticipation notes have been issued, the amount of such deficiency\nadding thereto interest at the rate of six per centum per annum from the\nfifteenth day of October to the first day of June in the following year.\nUpon receiving such certification the board of supervisors shall\napportion to and levy upon such city the amount of such deficiency\ntogether with the interest thereon. Such city shall cause the amount of\nsuch deficiency and interest to be inserted in and become a part of the\nlevy for its next fiscal year. After such apportionment and levy against\nany such city by the board of supervisors, all taxes thereafter\ncollected in such city to the amount of such deficiency and interest\nshall either be paid over to the county commissioner of finance as\ncollected or deposited in a special account to be held for and paid over\nto the county commissioner of finance on or before the twenty-fifth day\nof May in the year in which the tax anticipation notes are due. The\namounts so paid to the county commissioner of finance shall be used only\nto pay such notes and interest and the balance, if any, shall be applied\nto general county purposes.\n  2. Each city in such county shall pay to the county commissioner of\nfinance each month as collected the proportionate share of taxes,\nspecial ad valorem levies and special assessments due to be paid to the\ncounty commissioner of finance. In the event that the monthly payments\nso made are insufficient to meet the percentage payments due under\nsubdivision one hereof, the balance shall in each case be paid as\nprovided in such subdivision. It shall be the duty of the financial or\nother officer of each city charged with the making of such payments to\ncause such payments to be made as provided in this section.\n  3. (a) At the time a city in Westchester county shall obtain title to\na parcel of real property on account of nonpayment of taxes, special ad\nvalorem levies and special assessments levied upon such parcel, the city\nmay, for a period of one year after the date of such acquisition, apply\nto the county commissioner of finance for an adjustment of county taxes\npaid by the city to the county attributable to such parcel under this\nsection subsequent to January first, nineteen hundred eighty-two. The\ncity's application shall be in such form and provide such information as\nthe county commissioner of finance may from time to time require and\nshall certify the amount of county taxes paid by the city to the county\nattributable to such parcel which were not actually collected by the\ncity for that parcel. Upon receipt of a properly completed application\nby a city, the county commissioner of finance shall pay to the city an\namount equal to the amount of county taxes certified by the city in such\napplication as paid to the county that were not actually collected by\nthe city with respect to such parcel.\n  (b) Repayment by a city to the county of the sums provided under\nparagraph (a) shall be made as follows:\n  (i) Upon a determination by the city to utilize the subject parcel for\nmunicipal purposes, the city shall forthwith repay to the county the\nfull amount of any payment made by the county to the city pursuant to\nthis subdivision pertaining to such parcel.\n  (ii) Upon receipt by the city of full payment for taxes due on such\nparcel by tax sale or otherwise, the city shall forthwith repay to the\ncounty the full amount of any payment made by the county to the city\npursuant to this subdivision pertaining to such parcel.\n  (iii) Upon receipt by the city of partial payment for taxes due on\nsuch parcel by tax sale or otherwise, the city shall forthwith repay to\nthe county a proportionate share of any payment made by the county to\nthe city pursuant to this subdivision pertaining to such parcel. The\nproportionate share to which the county will be entitled will be the\nproportion that county taxes bear to all real property taxes due against\nsuch parcel.\n  (c) The county, on notice to the city, shall be entitled to inspect\nall books and records of the city and to perform audits and inspections\nof such books and records, including, but not limited to, on-site audits\nand inspections, for the purpose of auditing any payments made, to be\nmade or that should be made under this subdivision.\n  (d) For purposes of the administration of this subdivision, or if the\ncity shall fail to timely make payments to the county as required\nhereunder, the county commissioner of finance may set off amounts due a\ncity under this subdivision against other amounts due the county from\nthe city under this subdivision. The foregoing rights of set off shall\nnot affect or limit any other right or remedy to which the county may be\nentitled in case of failure of the city to make timely payments under\nthis subdivision.\n  (e) For purposes of this subdivision, the term "county taxes" shall\ninclude taxes, special ad valorem levies and special assessments imposed\nby Westchester county and any special district thereof.\n