[Adopted by L.L. No. 2-1991 (Ch. 240, Art. VI, of the 1989 Code)]
A. 
Statutory authority. This article is enacted pursuant to the authority granted by Municipal Home Rule Law § 10.
B. 
Definitions. The terms "credit card" and "issuer" have the meanings ascribed to them by New York General Business Law § 511.
C. 
The City Chamberlain of the City of Plattsburgh be and hereby is authorized to accept payment of real property tax bills, including any re-levies, by permitting a taxpayer to charge the amount due on such tax bill to his credit card, provided that there shall be added to the amount paid on such real property tax bill a sum equal to any processing fee or discount charged by the issuer of such card when credit card charges are presented to the issuer for payment.
D. 
Processing fee; discount. Any taxpayer who elects to pay a tax bill by credit card shall be given separate written notice of the dollar amount of the processing fee or discount that will be added to the tax bill. Such notice shall also advise the taxpayer of the rate of interest then charged by the City on unpaid taxes and that the rate of interest charged by the issuer of the credit card on unpaid credit card balance is likely to be considerably in excess of the rate of interest charged by the City.
A. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
ELIGIBLE DELINQUENT TAXES
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.
ELIGIBLE OWNER
An owner of real property who is eligible to or has entered into an installment agreement.
INSTALLMENT AGREEMENT
A written agreement between an eligible owner and the City Chamberlain providing for the payment of eligible delinquent taxes in installments pursuant to the provisions of this section.
B. 
Installment payment of eligible delinquent taxes. The City Chamberlain is hereby authorized and empowered to enter into an agreement for the installment payment of eligible delinquent taxes. Such installment payment of eligible delinquent taxes shall be made available to each eligible owner on a uniform basis pursuant to the provisions of this chapter. Such installment agreement may include other terms and conditions not inconsistent with this chapter. Such installment payment of eligible delinquent taxes shall commence upon the signing of an agreement between the City Chamberlain and the eligible owner. The agreement shall be kept on file in the office of the City Chamberlain.
C. 
Installment agreement terms. The installment agreement shall include the following terms:
(1) 
The term of installment agreements shall not exceed 24 months;
(2) 
The payment schedule shall be monthly;
(3) 
The required initial down payment shall be 10% of the eligible delinquent taxes;
(4) 
The properties to which this chapter applies are all properties within the City of Plattsburgh;
(5) 
The installment agreement shall include a waiver of claims or defenses concerning the amount or enforceability of liens for eligible delinquent taxes.
D. 
A property owner shall not be eligible to enter into an agreement pursuant to this section where:
(1) 
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 pursuant to this section;
(2) 
Such person is the owner of another parcel within the City of Plattsburgh 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 section;
(3) 
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 chapter; or
(4) 
Such person defaulted on an agreement executed pursuant to this section within three years of the date on which an application is made to execute an agreement pursuant to this section.
(5) 
Within three years of the date of application, such person was the owner of a 50% or greater undivided interest in ineligible property, or owned or controlled a majority of the voting rights of an entity that owned ineligible property. The term "ineligible property," as used in this section means property that would not be eligible for an installment agreement under Subsections D(1) through (4) if it were solely owned by such person.
E. 
A property owner shall be eligible to enter into an agreement pursuant to this section no earlier than 30 days after the delivery of the return of unpaid taxes to the City Chamberlain. The Common Council may, by resolution, establish deadlines for entering into installment agreements.
F. 
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 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.
G. 
Interest and penalties. 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 § 924-a of the Real Property Tax Law, or such other law as may be applicable. The rate of interest in effect on the date the agreement is signed shall remain constant during the period of the 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.
H. 
Default.
(1) 
The eligible owners shall be deemed to be in default of the agreement upon:
(a) 
Nonpayment of any installment within 30 days from the payment due date;
(b) 
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 receipt of the return of unpaid taxes by the City Chamberlain; or
(c) 
Default of the eligible owner on another agreement made and executed pursuant to this section.
(2) 
In the event of a default, the City of Plattsburgh shall have the right to require the entire unpaid balance, with interest and late charges, to be paid in full. The City of Plattsburgh 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.
(3) 
Where an eligible owner is in default and the City of Plattsburgh does not either require the eligible owner to pay in full the balance of the delinquent taxes or elect to institute foreclosure proceedings, the City of Plattsburgh shall not be deemed to have waived the right to do so.
I. 
Notification of potential eligible owners.
(1) 
Within 45 days after receiving the return of unpaid taxes from the collecting officer, or as soon thereafter as is practicable, the City Chamberlain shall notify, by first class mail, all potential eligible owners of their possible eligibility to make installment payments on such tax delinquencies. The City Chamberlain shall add $1 to the amount of the tax lien for such mailing.
(2) 
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.
(3) 
The City Chamberlain shall not be required to notify the eligible owner when an installment is due.
J. 
The provisions of this section 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.
K. 
Waiver of interest and penalties for certain eligible deployed military members. The City may waive the interest, penalties and fees that may otherwise be imposed pursuant to this section, provided that:
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
(1) 
The financial hardship was caused in substantial part by the owner's having been ordered to active military duty in the United States Armed Forces, including the Reserve components of such Armed Forces;
(2) 
The deployment lasted for at least six contiguous months, or the owner was killed in action during such activation; and
(3) 
The owner provides satisfactory written evidence as required by the City.