[Amended by L.L. No. 3-1990]
Before any warrant for the collection of taxes
issued by the County Legislature of the County of Rensselaer shall
be delivered to the said Treasurer and within eight days after he
received notice of the amount of such tax to be collected by him,
he shall execute a bond with some solvent surety company authorized
to do business in the County of Rensselaer as a surety to the County
of Rensselaer in the penal sum of the amount to be collected by him
conditioned for the faithful performance of his duties as collector
of such taxes and that he pay over all moneys received by him and
account in the manner and within the time provided by law for all
taxes upon said assessment rolls and shall deliver said bond to the
Clerk of the County Legislature.
[1]
Editor's Note: Former § 175, Fees
and proceedings of Treasurer in collection of state and county taxes
before March first, § 176, Proceedings of Treasurer in collection
of state and county taxes between the first and thirty-first days
of March, and § 177, Fees and proceedings of the Treasurer
in the collection of state and county taxes after the thirty-first
of March, all as amended by L.L. No. 1-1956, were repealed by L. 1961,
c. 761.
[Amended by L. 1953, c. 878, § 267]
Immediately upon the delivery of said city tax
rolls and the warrants to the Treasurer, he shall publish a notice
in the official newspaper of the city once in each week for four consecutive
weeks that he will attend at his office with such rolls from and including
August 1, Sundays, Saturday afternoons, legal holidays and half holidays
excepted, from 8:30 a.m. until 5:00 p.m., for the purpose of receiving
the taxes assessed upon such rolls. Such notice shall state the days
upon which the penalties or interest for nonpayment will be added
and the rates thereof.
Taxes paid prior to the first day of September
shall be payable without fee, percentage or interest thereon. On all
taxes paid on or after September 1 to October 1, the Treasurer shall
collect a penalty of 2% additional; on all taxes paid on and after
October 1 and prior to November 1, he shall collect a penalty of 3%
additional. Taxes remaining unpaid on and after November 1 shall bear
interest at the rate of 1/2 of 1% per month from and after November
1 to be collected in addition to such penalty of 3%.
If any tax shall remain unpaid on and after
November 1, the City Treasurer shall thereupon cause a written or
printed or partly written or printed notice to be given to every person
residing in the City of Rensselaer or corporation having its principal
office in said city from whom any such tax may be due, specifying
the amount of the tax and the percentage thereon and requiring the
same to be paid on or before the 15th day of November of the same
year at his office. Such notice shall be served upon the persons assessed
by depositing the same in the post office at Rensselaer, New York,
enclosed in an envelope, addressed to the persons assessed residing
in the City of Rensselaer and paying postage thereon. If any of the
persons assessed shall be known by the Treasurer to reside in any
other place, then the notice shall be directed to such other place.
It shall not be necessary to make any other demand of the payment
of said tax.
Any tax or local assessment may be paid after
it becomes due at any time, except as an assessment or tax upon real
property made not later than the day on which the land is to be sold
to satisfy a lien thereon. Upon the payment of any tax or assessment
or installment of assessment, the Treasurer shall enter in an appropriate
column of the tax rolls or assessment book the fact and date of payment
opposite the name of the person or corporation or opposite the description
of the property on account of whom or which the same is paid.
The Treasurer shall give a receipt wholly printed,
typewritten or with ink or partly printed or typewritten and filled
out with ink for every tax or assessment or installment of assessment
paid to him, specifying the date of such payment, the name of the
person paying the tax, the assessment or installment, a description
of the property as shown on the assessment rolls or assessment book,
the name of the person or corporation to whom the property is assessed
or against whose property the assessment is laid and the amount of
such tax, assessment or installment.
[1]
Editor's Note: Former § 183, Collection
of taxes by sale of personal property, § 184, Collection
of personal property tax by action, and § 185, Revision
of unpaid taxes on real property, were repealed by L.L. No. 3-1990.
The Treasurer shall give public notice by advertisement
in the official newspaper or newspapers as soon as practicable and
within 10 days after the confirmation of a local assessment that the
same has been confirmed, specifying the title of such assessment,
the date of such confirmation and the date of entry in his office
and the time and times and the rate or rates of interest fixed therefor,
pursuant to this Act, and that the interest thereon will be collected
accordingly.
Except as otherwise provided in this Act, if
a local assessment remains unpaid for a period of 60 days after the
date of entry thereof, and the record of the title of the assessment
in the office of the Treasurer, interest thereon shall become due
and payable at the rate of 1/2 of 1% per month from the date when
such assessment becomes a lien until the date of payment.
