[Adopted 4-28-1998 by Res. No. 206-1998[1] (Ch. 820, Art. II, of the 1985 Code)]
[1]
Editor's Note: This resolution was adopted by the Legislature
after disapproval by the County Executive on 4-16-1998.
[Amended 7-27-2001 by Res. No. 551-2001[1]]
The County of Suffolk hereby authorizes partial payments on
account of delinquent real property taxes, special ad valorem levies
or special assessments, on an installment basis, if necessary, subject
to the following terms and conditions:
A.
An initial installment payment shall be accepted in an amount of
not less than $200 for the duly authorized real estate tax payment,
said initial payment to be made to the Tax Receiver on or before May
31 of the pertinent tax year with interest accruing after January
10 of the pertinent tax year on the balance due and owing.
B.
Any subsequent partial payment shall be at least $200 for duly authorized
real estate tax and shall be made to a Tax Receiver on or before the
last day of the pertinent tax year that the collecting officer's
tax warrant expires or to the County Comptroller on or before the
deadline for a taxpayer to file an application for release of property
(redemption) acquired pursuant to the Suffolk County Tax Act under
§ A14-29 of the Suffolk County Administrative Code.
[Amended 6-17-2014 by L.L. No. 32-2014]
C.
After any partial payment has been made pursuant to this section,
interest and penalties shall be charged against the unpaid balance
only.
D.
Any partial payment made under this section shall not be construed
as a waiver of any fee, as determined by the County Legislature, to
offset administrative and associated expenses incurred by the County
in connection with the collection of late or delinquent real property
tax payments on such terms and conditions and for such period of time
as may be prescribed by the County Legislature.
[1]
Editor's Note: This resolution was adopted by the Legislature
after disapproval by the County Executive on 7-12-2001.
This article shall apply to all towns within Suffolk County
school districts wholly contained within the County of Suffolk and
all local taxing jurisdictions for which Suffolk County enforces the
collection of delinquent taxes.
Acceptance of a partial payment pursuant to this article shall
not be deemed to affect or waive any liens or powers of the County
of Suffolk under any special or general act to enforce collection
of the unpaid balance of such tax or tax liens together with interest,
penalties and other lawful charges.
This article shall apply to payments made on or after the next
immediate preparation and delivery of the tax rolls to the pertinent
collecting officers.
The Clerk of this Legislature is hereby directed to file a certified
copy of this article with the New York State Board of Real Property
Services within 30 days after the effective date of this article.
