2023 New York Laws › RPT - Real Property Tax › Article 15 - Special Provisions Relating to Certain Assessing Units › 1502 - Payment of Taxes in Installments in Certain Towns in Dutchess County.

§  1502. Payment of taxes in installments in certain towns in Dutchess
  county. 1. Notwithstanding the provisions of any general or special law,
  the town board of any town of the first class in the county of  Dutchess
  may  by  resolution,  adopted  prior  to  the  levy of taxes pursuant to
  article nine of this chapter authorize the collecting officer thereof to
  accept from any taxpayer, so electing, payment for or on account of such
  taxes in three installments as follows:  the  first  installment  on  or
  before the last day of February; the second installment on or before the
  thirty-first  day  of  May;  and  the third installment on or before the
  thirty-first day of August of such year.
2. In the event taxes are authorized to be paid in installments in any
  town as provided in subdivision one of this section, the following scale
  of penalties and interest for neglect of payment thereof shall apply  in
  lieu  of those provided in section fifteen hundred four of this chapter:
  if paid, in whole or in part, on or before the  last  day  of  February,
  after  the  notice  required  by  section  nine  hundred  twenty of this
  chapter, there shall be no penalty or interest; if paid, in whole or  in
  part,  thereafter  and on or before the thirty-first day of May, two per
  centum of the amount of the unpaid balance of the tax; if paid, in whole
  or in part, thereafter and on or before the thirty-first day of  August,
  four  per centum of the amount of the unpaid balance of the tax; if paid
  thereafter five per centum of the amount of the unpaid  balance  of  the
  tax  and if paid to the county treasurer, after return by the collecting
  officer of the unpaid taxes which shall be  made  immediately  upon  the
  expiration  of the period for the payment of the last installment on the
  thirty-first day of August,  at  the  rate  of  interest  as  determined
  pursuant to section nine hundred twenty-four-a of this chapter from June
  first  to  the date of tax sale with expenses of publication now allowed
  by law, and the form of notice prescribed by section nine hundred twenty
  of this chapter shall be made to  conform  to  the  provisions  of  this
  section  by the collecting officer in any such town. The acceptance of a
  part of such taxes by any such official shall not  affect  any  lien  or
  power  of  the  county  of  Dutchess to enforce collection of any unpaid
  balance of tax or tax liens, together with interest, penalties or  other
  lawful charges.
3.  Notwithstanding  the provisions of any general or special law, the
  collecting officer in any town wherein taxes are authorized to  be  paid
  in  installments  pursuant to this section shall pay to the officers and
  persons specified in his warrant, within one  week  from  the  last  day
  specified  for  the  payment of any such installment, such proportion of
  the amount collected by him during such period as the amount of the  tax
  required to be collected and paid to each such officer or person, as the
  case  may  be,  bears  to  the  total  amount of such tax required to be
  collected and paid to all such officers and  persons  for  all  purposes
  provided,  however,  that  the amount paid to any such officer or person
  other than the treasurer of the county shall  in  no  event  exceed  the
  total  of  the  amount  required to be paid to such officer or person as
  determined by the amount of the total tax levy required to  be  paid  to
  him.  The  warrant  to  the  collecting officer shall be varied so as to
  conform to the provisions of this section.
4. Notwithstanding the provisions of any general or special  law,  any
  town wherein taxes are authorized to be paid in installments pursuant to
  this  section  shall  be liable for and shall pay to the county the full
  amount of any increased cost to the county for  any  special  accounting
  system  or  equipment  necessary  to  comply with the provisions of this
  section especially applicable with respect to such county.