[Adopted by L.L. No. 1-2000]
As used in this article, the following terms
shall have the meanings indicated:
The delinquent taxes, including interest, penalties and charges,
which have accrued against a parcel as of the date on which an installment
agreement is executed.
An owner of real property who is eligible to or has entered
into an installment agreement.
A written agreement between an eligible owner and the Ulster
County Commissioner of Finance as enforcing officer providing for
the payment of eligible delinquent taxes in installments pursuant
to the provisions of § 1184 of the Real Property Tax Law
and this article.
Section 1184 of the Real Property Tax Law.
The Ulster County Commissioner of Finance, the
enforcing officer of Ulster County, is authorized to enter into an
installment agreement providing for the payment of eligible delinquent
taxes in installments with property owners. Such installment payment
of eligible delinquent taxes shall be made available to each eligible
owner on a uniform basis pursuant to the provisions of the New York
State Real Property Tax Law and this article. Such installment payments
of eligible delinquent taxes shall commence upon the signing of an
agreement between the Ulster County Commissioner of Finance and eligible
owner. The agreement shall be kept on file in the office of the Ulster
County Commissioner of Finance.
The term of the installment agreement shall
not exceed 24 months, and equal payments shall thereunder be made
monthly. An initial down payment is acceptable but not required.
Eligible properties shall include all properties
within Ulster County. A property owner shall not be eligible to enter
into an agreement pursuant to this article where:
A.
There is a delinquent tax lien on the same property
for which the application is made or on another property owned by
such person and such delinquent tax lien is not eligible to be made
part of the agreement;
B.
Such person is the owner of another parcel within
the tax district on which there is a delinquent tax lien, unless such
delinquent tax lien is eligible to be and is made part of the agreement
pursuant to this article;
C.
Such person was the owner of property on which there
existed a delinquent tax lien and which lien was foreclosed within
three years of the date on which an application is made to execute
an agreement pursuant to this article; or
D.
Such person defaulted on an agreement executed pursuant
to this article within three years of the date on which an application
is made to execute an agreement pursuant to this article.
A property owner shall be eligible to enter
into an agreement pursuant to this article no earlier than 30 days
after the delivery of the return of unpaid taxes to the enforcing
officer.
The amount due under an installment agreement
shall be eligible delinquent taxes plus the interest that is to accrue
on each installment payment up to and including the date on which
each payment is to be made. The agreement shall provide that the amount
due shall be paid, as nearly as possible, in equal amounts on each
payment due date. Each installment payment shall be due no later than
the last day of the month in which it is to be paid.
Interest on the total amount of eligible delinquent
taxes, less the amount of the down payment made by the eligible owner,
if any is required, shall be that amount as determined pursuant to
New York State Real Property Tax Law § 924-a. The rate of
interest in effect on the date the agreement is signed shall remain
constant during the period of agreement. If an installment is not
paid on or before the date it is due, interest shall be added at the
rate prescribed by New York State Real Property Tax Law § 924-a
for each month or portion thereof until paid. In addition, if any
installment is not paid by the end of the 15th calendar day after
the payment due date, a late charge of 5% of the overdue payment shall
be added.
A.
The eligible owners shall be deemed to be in default
of the agreement upon:
(1)
Nonpayment of any installment within 30 days from
the payment due date;
(2)
Nonpayment of any tax, special ad valorem levy or
special assessment which is levied subsequent to the signing of the
agreement by the tax district and which is not paid prior to the expiration
of the warrant of the collecting officer; or
(3)
Default of the eligible owner on another agreement
made and executed pursuant to this article.
B.
In the event of a default, the County shall have the
right to require the entire unpaid balance, with interest and late
charges, to be paid in full. The County shall also have the right
to enforce the collection of the delinquent tax lien pursuant to the
applicable sections of law, special tax act, charter or local law.
C.
Where an eligible owner is in default and the County
does not either require the eligible owner to pay in full the balance
of the delinquent taxes or elect to institute foreclosure proceedings,
the County shall not be deemed to have waived the right to do so.
A.
Within 45 days, or as soon after as is practical,
after receiving the return of unpaid taxes from the collecting officer,
the enforcing officer shall notify, by first-class mail, all potential
eligible owners of their possible eligibility to make installment
payments on such tax delinquencies.
B.
The failure to mail any such notice, or the failure
of the addressee to receive the same, shall not in any way affect
the validity of taxes or interest prescribed by law with respect thereto.
C.
The enforcing officer shall not be required to notify
the eligible owner when an installment is due.
The provisions of this article shall not affect
the tax lien against the property, except that the lien shall be reduced
by the payments made under an installment agreement, and the lien
shall not be foreclosed during the period of installment payments,
provided that the eligible owner is not in default of the agreement.
