2023 New York Laws › RPT - Real Property Tax › Article 9 - Levy and Collection of Taxes › Title 5 - Provisions of General Application; Miscellaneous › 999 - Levy and Collection of Certain Taxes in the County of Ontario and City of Geneva.

§  999.  Levy and collection of certain taxes in the county of Ontario
and city of Geneva. Notwithstanding any other provisions of law  to  the
contrary,  every  tax apportioned and directed to be levied by the board
of supervisors of the county of Ontario in the city of Geneva  shall  be
levied and collected as follows:
1.  Levy of county taxes. (a) Certification of county taxes. The board
of supervisors shall annually equalize the assessments within  the  city
of  Geneva  with  the other cities and towns in the county and shall, by
resolution, apportion and direct the amount of tax to be levied  in  the
city  of  Geneva  for county and other lawful purposes. On or before the
seventh day of December in each year, the  board  of  supervisors  shall
file  with the city clerk of the city of Geneva a certified copy of such
resolution under the seal of the county.
(b) Levy by city  council.  The  city  council  shall,  by  resolution
adopted  at  a  general or special meeting held on or before the seventh
day of December in each year, or  as  soon  thereafter  as  practicable,
cause  to  be raised by general tax upon all the taxable property within
the city, according to the valuation upon the last completed  assessment
roll, the amount of tax apportioned to the city as certified to the city
clerk by the board of supervisors.
(c)  Collection  of county taxes. The city comptroller pursuant to the
resolution of the city council shall immediately  extend  and  apportion
such county taxes on the original assessment roll, pursuant to a warrant
under  the seal of the city, and signed by the mayor and the city clerk,
and he shall proceed to collect from the several persons named the  sums
specified  in  the  roll.  The comptroller shall publish a notice in the
official newspaper once each week for two successive weeks stating  that
such  taxes  may  be  paid during each collection period during business
hours. Such notice shall also state the collection period when taxes may
be paid without penalty, and the penalties to  be  added  thereto  after
non-payment  thereof.  Every  tax  shall  become a lien against the real
estate affected thereby on the date when it becomes due and payable.
2. Collection periods and penalties. City taxes and taxes directed  to
be  levied  by the board of supervisors of Ontario county for county and
other lawful purposes in the city of Geneva, of each fiscal year,  shall
be due and payable in two equal installments during the business days of
the  months of January and May of each year, which are hereby defined as
the collection periods. Whenever the  last  day  to  pay  taxes  without
penalty falls on Saturday, Sunday, or a legal holiday, such taxes may be
paid  without  penalty  on  the next business day. If any installment of
such tax shall not be  paid  when  due  as  hereinabove  provided,  such
installment  shall  become  delinquent.  Thereupon, a penalty of one per
centum shall be added to the unpaid installment and  an  additional  one
per  centum  shall  be  added  thereafter  for  each additional month or
fraction thereof. Any person may pay the total amount of  any  such  tax
for  which  he is liable at the time when the first installment shall be
payable.
3. Partial payments.  The comptroller shall  accept  partial  payments
from  any  taxpaper  at  any time for any unpaid tax due the city or for
which the city is the collection agent or responsible for the collection
of such taxes, provided all accrued interest and penalties on  the  part
so  paid  are  also  paid,  and  all  taxes  levied  earlier on the same
property, together with all accrued interest and penalties thereon, have
been paid or are paid at the same time. Such partial payments shall  not
serve  to  extend  the period of tax delinquency beyond that provided by
law, and no payment shall be less than twenty-five  per  centum  of  the
original  tax.   Thereafter interest and penalities shall accrue only on
the unpaid balance, but such unpaid balance shall be subject to all  the

provisions  for  enforcement  of  collection  that apply to other unpaid
taxes.
4.  Settlement  of  county  taxes.    It  shall  be  the  duty  of the
comptroller of the city to pay the treasurer of the county at the end of
each month all the moneys he shall have  then  received  for  taxes  for
state  and  county  purposes  and  if  the full amount of such taxes, as
required by the board of supervisors, shall not have been  paid  to  the
county  treasurer  on  or before the twenty-fifth day of August, then it
shall be the duty of the city comptroller to pay  such  deficiency  with
any  moneys available therefor; and thereafter all such unpaid state and
county taxes shall  belong  to  the  city  and  shall  be  enforced  and
collected  in  the  manner provided for city taxes. The city comptroller
shall not be required to make any return of unpaid taxes to  the  county
treasurer, or to surrender the roll or warrant to him.