NY Real Prop Tax L § 1442 (2021)
2021 New York Laws RPT - Real Property Tax Article 14 - Special Provisions Relating to Villages Title 2 - Levy and Collection of Taxes 1442 - Alternative Method for Collection of Delinquent Village Taxes.

§ 1442. Alternative method for collection of delinquent village taxes.   1.  Notwithstanding  the  provisions  of  this  article, or any general,   special or local law to  the  contrary,  the  legislative  body  of  any   county,  except  counties  wholly within a city, upon the enactment of a   local law, may provide for the collection of delinquent  village  taxes,   if  such  collection is requested by resolution of the board of trustees   of any village within such county.2. Prior to the direction from the county legislative body  to  relevy   delinquent  village taxes, any person whose real property is included in   the account of delinquent village taxes returned to the county treasurer   pursuant to paragraph  (a)  of  subdivision  four  of  section  fourteen   hundred  thirty-six  of this chapter may pay to the county treasurer the   amount of taxes entered thereon, with interest accumulated to  the  time   of  the  return  of the tax roll and warrant by the village treasurer to   the village board of trustees. The county treasurer shall  pay  over  to   the  village  treasurer  all moneys realized from the collection of such   unpaid taxes, including interest, prior to the direction from the county   legislative body that those taxes remaining unpaid are to  be  relevied,   except that the county treasurer shall retain the five percentum penalty   imposed  pursuant  to  paragraph  (a)  of  subdivision  four  of section   fourteen hundred thirty-six of this chapter, and such  amount  shall  be   paid over to the county.3.  Within  two  weeks prior to the levy of the town and county taxes,   the account and certification  of  delinquent  village  taxes  remaining   unpaid  shall  be  transmitted  by  the  county  treasurer to the county   legislative body, which shall cause the amount  of  such  unpaid  taxes,   together  with  seven percentum of the amount of principal and interest,   to be relevied upon the real property upon which the same were orginally   imposed by the village. The amount relevied  pursuant  to  this  section   shall  include  village  taxes  payable in installments which shall have   remained unpaid after the date upon which the last installment was  due.   After  relevy on the town and county tax roll, all such relevied amounts   shall become a part of the total tax  to  be  collected.  Such  relevied   amounts  shall  be  considered  due and owing to the county treasurer to   reimburse the county for the amounts advanced  pursuant  to  subdivision   three of this section.4.  The  county  treasurer  shall, on or before the first day of April   following the receipt of the account  and  certification  of  delinquent   village taxes as provided in section fourteen hundred thirty-six of this   chapter, pay to the village treasurer, the amount of returned delinquent   village  taxes  remaining  unpaid, including interest accumulated to the   time of the return of the tax roll and warrant by the village  treasurer   to  the  village  board  of trustees, provided that the county treasurer   shall retain the five per centum penalty imposed pursuant  to  paragraph   (a)  of  subdivision four of section fourteen hundred thirty-six of this   chapter.5. The  same  proceedings  in  all  respects  shall  be  had  for  the   collection  of  the  amount  so  directed  to  be  raised  by the county   legislative body as are provided by law in relation to the county taxes.6. When action to enforce collection is  initiated  pursuant  to  this   section,  the  powers  and  duties conferred upon the county legislative   body and the county treasurer shall, in Westchester county, be exercised   by the town board and by the town supervisor respectively.