2023 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.