2023 New York Laws › RPT - Real Property Tax › Article 15 - Special Provisions Relating to Certain Assessing Units › 1512 - Payment of Taxes to County by Cities in Westchester County.

§ 1512. Payment of taxes to county by cities in Westchester county. 1.
Notwithstanding  the  provisions  of  any  general or special law to the
contrary, each city in the county of Westchester shall pay on or  before
the twenty-fifth day of May in each year not less than sixty per cent of
the  taxes,  special  ad valorem levies and special assessments, if any,
due to be paid  to  the  county  commissioner  of  finance  during  such
calendar  year  and  the  balance thereof shall be paid on or before the
fifteenth day of October in each year. In the event that any city  fails
to  pay to the county commissioner of finance on or before the fifteenth
day of October in any  calendar  year  the  full  amount  due  for  such
calendar  year  and  tax  anticipation  notes  are  issued by the county
pursuant to the local finance law for the amount of the deficiency,  the
county commissioner of finance shall certify to the board of supervisors
and  also  to  the  city  on  account  of  whose  failure to pay any tax
anticipation notes have been  issued,  the  amount  of  such  deficiency
adding thereto interest at the rate of six per centum per annum from the
fifteenth day of October to the first day of June in the following year.
Upon  receiving  such  certification  the  board  of  supervisors  shall
apportion to and levy upon such  city  the  amount  of  such  deficiency
together  with the interest thereon. Such city shall cause the amount of
such deficiency and interest to be inserted in and become a part of  the
levy for its next fiscal year. After such apportionment and levy against
any  such  city  by  the  board  of  supervisors,  all  taxes thereafter
collected in such city to the amount of  such  deficiency  and  interest
shall  either  be  paid  over  to  the county commissioner of finance as
collected or deposited in a special account to be held for and paid over
to the county commissioner of finance on or before the twenty-fifth  day
of  May  in  the  year  in which the tax anticipation notes are due. The
amounts so paid to the county commissioner of finance shall be used only
to pay such notes and interest and the balance, if any, shall be applied
to general county purposes.
2. Each city in such county shall pay to the  county  commissioner  of
finance  each  month  as  collected  the  proportionate  share of taxes,
special ad valorem levies and special assessments due to be paid to  the
county  commissioner  of finance. In the event that the monthly payments
so made are insufficient to  meet  the  percentage  payments  due  under
subdivision  one  hereof,  the  balance  shall  in  each case be paid as
provided in such subdivision. It shall be the duty of the  financial  or
other  officer  of each city charged with the making of such payments to
cause such payments to be made as provided in this section.
3. (a) At the time a city in Westchester county shall obtain title  to
a  parcel of real property on account of nonpayment of taxes, special ad
valorem levies and special assessments levied upon such parcel, the city
may, for a period of one year after the date of such acquisition,  apply
to  the county commissioner of finance for an adjustment of county taxes
paid by the city to the county attributable to such  parcel  under  this
section  subsequent  to  January first, nineteen hundred eighty-two. The
city's application shall be in such form and provide such information as
the county commissioner of finance may from time  to  time  require  and
shall  certify the amount of county taxes paid by the city to the county
attributable to such parcel which were not  actually  collected  by  the
city  for  that parcel. Upon receipt of a properly completed application
by a city, the county commissioner of finance shall pay to the  city  an
amount equal to the amount of county taxes certified by the city in such
application  as  paid  to the county that were not actually collected by
the city with respect to such parcel.
(b) Repayment by a city to the  county  of  the  sums  provided  under
paragraph (a) shall be made as follows:
(i) Upon a determination by the city to utilize the subject parcel for
municipal  purposes,  the  city  shall forthwith repay to the county the
full amount of any payment made by the county to the  city  pursuant  to
this subdivision pertaining to such parcel.
(ii)  Upon  receipt  by the city of full payment for taxes due on such
parcel by tax sale or otherwise, the city shall forthwith repay  to  the
county  the  full  amount  of any payment made by the county to the city
pursuant to this subdivision pertaining to such parcel.
(iii) Upon receipt by the city of partial payment  for  taxes  due  on
such  parcel by tax sale or otherwise, the city shall forthwith repay to
the county a proportionate share of any payment made by  the  county  to
the  city  pursuant  to  this subdivision pertaining to such parcel. The
proportionate share to which the county will be  entitled  will  be  the
proportion that county taxes bear to all real property taxes due against
such parcel.
(c)  The  county,  on notice to the city, shall be entitled to inspect
all books and records of the city and to perform audits and  inspections
of such books and records, including, but not limited to, on-site audits
and  inspections,  for  the purpose of auditing any payments made, to be
made or that should be made under this subdivision.
(d) For purposes of the administration of this subdivision, or if  the
city  shall  fail  to  timely  make  payments  to the county as required
hereunder, the county commissioner of finance may set off amounts due  a
city  under  this  subdivision against other amounts due the county from
the city under this subdivision. The foregoing rights of set  off  shall
not affect or limit any other right or remedy to which the county may be
entitled  in  case  of failure of the city to make timely payments under
this subdivision.
(e) For purposes of this subdivision, the term  "county  taxes"  shall
include taxes, special ad valorem levies and special assessments imposed
by Westchester county and any special district thereof.