[Adopted 1-3-1995 by L.L. No. 1-1995]
The purpose of this article is to establish
a policy of the County of Putnam for the installment of payment of
delinquent property taxes. Upon written application of an eligible
owner, submitted to the Commissioner of Finance, the County of Putnam
will consider the payment of such taxes in installments in accordance
with the following terms and conditions contained herein. It is intended
by the County of Putnam, in formulating this policy, to treat all
delinquent taxpayers similarly situated in the same manner.
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 Commissioner
of Finance providing for the payment of eligible delinquent taxes
in installments pursuant to the provisions of this article.
An eligible owner as hereinbefore defined is
permitted to request from the Commissioner of Finance of the County
of Putnam that such eligible owner is entitled to the partial payment
of eligible delinquent taxes as hereinbefore defined, upon any and
all real properties within the County of Putnam. Upon the approval
of such a request by the Commissioner of Finance, an eligible owner
will execute an agreement with the County of Putnam which will state
that such eligible owner acknowledges that all notices required under
law have given to the eligible owner in a lawful an proper manner
and that the eligible owner waives any and all claims or defenses
relating to any irregularities or for any matter or for any kind of
damages for any claim, present or past, in law or equity, which the
eligible owner may possess against the County of Putnam, its agents,
servants or employees, arising out of the collection or enforcement
proceedings for unpaid taxes. Absent such a waiver, no agreement shall
be permitted. 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 Commissioner of Finance.
The term of an agreement hereunder shall be
two years.
Payments shall be made to the Commissioner of
Finance as specified in the agreement. Each installment payment shall
be due on the date provided in the agreement. All payments shall be
applied to the most recent unpaid taxes.
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 pursuant to this article.
B.
Such person is the owner of another parcel within
the County of Putnam 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; or
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.
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.
The eligible owner shall have the privilege
of prepaying the entire balance due in full at any time without incurring
a penalty.
Interest on the total amount of eligible delinquent
taxes, if any is required, shall be that the amount as determined
pursuant to § 924-a of the New York State Real Property
Law. 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 rate prescribed by § 924-a of the New York State
Real Property Tax Law 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 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 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 section.
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.
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 after receiving the return of unpaid
taxes from the collecting officer, the Commissioner of Finance shall
notify, by the first class mail, all potential eligible owners of
their possible eligibility to make installment payments on such tax
delinquencies. The Commissioner of Finance shall add $1 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 Commissioner of Finance shall not be required
to notify the eligible owner when an installment is due.
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.
If the subject parcel is sold by the eligible
owner or otherwise conveyed during the term of the agreement, the
unpaid balance due under the agreement shall become immediately due
and payable in full. The term otherwise conveyed shall include any
installment contract of sale, recorded or unrecorded, entered into
by the eligible owner.
The agreement shall not be assignable.
Any waiver of any covenant or condition in the
agreement by Putnam County shall not be construed as a waiver of a
subsequent breach of the same or of any other covenant or condition
of the agreement.
This article shall be made effective on January
1, 1995.
