[Adopted by the Board of Supervisors (now County Legislature)
of Tompkins County 9-28-1981 by L.L. No. 7-1981]
Notwithstanding any general, special or local
law to the contrary, upon receipt of a village ordinance, local law
or resolution of a village within Tompkins County requesting the County
of Tompkins to collect delinquent village taxes subsequent to the
effective date of this article and upon certification of correctness
of such unpaid taxes by the village authorities, the County Administrator
of Tompkins County may collect such village taxes, provided that said
certificate by the village authorities is received by the County Administrator
no later than the 15th day of November following the levy of taxes.
(Pursuant to § 1436 of the Real Property Tax Law).
The County Legislative body shall cause the
amount of such unpaid taxes, together with 7% of the amount of principal
and interest, to be relevied upon the real property upon which the
same were originally imposed by the village. After relevy on the town
and county tax roll, all such relevied amounts shall be part of the
total tax to be collected.
The Office of Budget and Administration shall,
on or before the first day of April following the receipt of the account
and certification of delinquent village taxes as provided in § 1436
of the Real Property Tax Law, pay to the Village Treasurer the amount
of returned delinquent village taxes remaining unpaid, including interest
accumulated at the time of the return of the tax roll and warrant
by the Village Treasurer to the Village Board of Trustees.
The County of Tompkins shall have the same authority
to collect such village delinquent taxes and shall use the same proceedings
as used for the collection of delinquent county taxes, including foreclosure
pursuant to the Real Property Tax Law.
