[HISTORY: Adopted by the Town Board of the
Town of New Castle 4-29-1997 by L.L. No. 9-1997. Amendments noted where
applicable.]
This chapter shall be known as "Taxation: Payment
of Delinquent Taxes in Installments."
As used in this chapter, the following terms
shall have the meanings indicated:
The delinquent taxes, including interest, penalties and other
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.
The Receiver of Taxes of the Town of New Castle.
Property which qualifies as farm property pursuant to § 1111
of the Real Property Tax Law of the State of New York.
A written agreement between an eligible owner and the enforcing
officer providing for the payment of eligible delinquent taxes in
installments pursuant to the provisions of § 1184 of the
Real Property Tax Law of the State of New York and this chapter.
Property which qualifies as residential property pursuant
to § 1111 of the Real Property Tax Law of the State of New
York.
An eligible owner may agree to enter into an
agreement for the installment payment of eligible delinquent taxes
pursuant to the provisions of § 1184 of the Real Property
Tax Law and this chapter. The following terms and conditions shall
apply to such an installment agreement:
A.
The payment in installments of eligible delinquent
taxes shall commence upon the signing of an installment agreement
between the enforcing officer and the eligible owner.
B.
The installment agreement shall be kept on file in
the office of the Receiver of Taxes.
C.
The maximum term of an installment agreement shall
be 24 months.
D.
The payment schedule for any such installment agreement
shall be monthly.
E.
The required initial downpayment shall be 25% of the
eligible delinquent taxes.
F.
The properties eligible shall be one-family, two-family
and three-family residences and farms.
A property owner shall not be eligible to enter
into an installment agreement pursuant to this chapter 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 installment agreement pursuant to this chapter.
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 installment
agreement pursuant to this chapter.
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 installment agreement pursuant to this section.
D.
Such person defaulted on an installment agreement
executed pursuant to this chapter within three years of the date on
which an application is made to execute an installment agreement pursuant
to this chapter.
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A property owner shall be eligible to enter
into an installment agreement pursuant to this chapter no earlier
than 30 days after the delivery of the return of unpaid taxes to the
enforcing officer.
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The amount due under an installment agreement
shall be the 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 installment 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 on 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 downpayment made by the eligible owner,
if any is required, shall be that amount as determined pursuant to
§ 924-a of the Real Property Tax Law of the State of New
York, or such other law as may be applicable. The rate of interest
in effect on the date the installment agreement is signed shall remain
constant during the period of the installment agreement. If an installment
is not paid on or before the date it is due, interest shall be added
at the applicable rate for each month or portion thereof until paid.
In addition, if an 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 owner shall be deemed to be in default
of the installment 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
installment agreement by the tax district, and which is not paid prior
to the receipt of the return of unpaid taxes by the enforcing officer;
or
(3)
Default of the eligible owner on another installment
agreement made and executed pursuant to this chapter.
B.
In the event of a default, the tax district shall
have the right to require the entire unpaid balance, with interest
and late charges, to be paid in full. The tax district 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 tax
district does not either require the eligible owner to pay in full
the balance of the delinquent taxes or elect to institute foreclosure
proceedings, the tax district shall not be deemed to have waived the
right to do so.
A.
Within 45 days after receiving the return of unpaid
taxes from the collecting officer, or as soon thereafter as is practicable,
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. The enforcing officer shall add
one dollar to the amount of the tax lien for such mailing.
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 chapter 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 that the
lien shall not be foreclosed during the period of installment payments,
provided that such installment payments are not in default.
