[Adopted by the Board of Representatives (now County Legislature) of Tompkins County 8-14-1990 by L.L. No. 8-1990]
On and after the effective date of this article, and until such time as this article is repealed, the County of Tompkins shall become the tax collection agency for the purpose of collecting taxes in installments as prescribed by Article 9, Title 4-A and by Article 13 of the Real Property Tax Law of the State of New York.
As used in this article, the following terms shall have the meanings indicated:
TAXES
Includes special assessments which are levied by the County Legislature at the time and in the manner provided by law for the levy of county and town taxes.
Such taxes may be paid in two equal installments, the first of which shall be due and payable not later than the 15th day of the month in which the respective taxes may be paid without interest to the local receiver or collector of taxes without regard to this article. The second installment shall be due and payable not later than the first day of the sixth month thereafter to the County Treasurer of the County of Tompkins.
There shall be a service charge of 2 1/2% of the amount of taxes as levied which it is estimated will reimburse the county for the expense incurred in the administration of the installment collection of taxes as prescribed by this article, including the cost for contracting any necessary indebtedness for advancing the money as provided in §§ 976 and 1342, respectively, of the Real Property Tax Law. If, in any year, the estimated service charge shall not be sufficient to reimburse the county for administering the financing of the collection of taxes in installments as provided in this article, the amount of such deficiency shall be included in determining the estimated service charge for the collection of taxes for the succeeding year by resolution of the Tompkins County Legislature pursuant to Real Property Tax Law § 972, Subsection 3. The amount of such service charge shall be added to the first installment of the taxes which an owner of real property may have elected to pay in installments pursuant to the provisions of this article, and such service charge shall be deemed part of such taxes. The amount of such charge and any interest which shall be added to any installment pursuant to the provisions of this article shall belong to the county.
A. 
On and after the effective date of this article, the Town Board of any town may determine, in accordance with § 973 of the Real Property Tax Law, that thereafter and until such action be duly rescinded, the amount of taxes for county, town and special district purposes constituting in the aggregate an amount in excess of $50 levied by the County Legislature pursuant to law upon any parcel of real property situate within such town, may be paid in installments as provided herein.
B. 
Whenever a resolution has been adopted pursuant to this section, the notice required to be given by the collecting officer pursuant to §§ 920 and 1322 of the Real Property Tax Law shall state that taxes may be paid in installments as provided by this article. Warrants for the collection of taxes levied while such resolution continues in force shall contain appropriate directions for the collection of taxes in the manner specified by this article.
A. 
Upon receipt of the tax roll and warrant, the collecting officer shall mail to each property owner of property listed thereon, a statement of taxes as provided by law.
B. 
Such statement shall recite that such owner may elect, pursuant to § 74-11 of this article, to pay the taxes set forth in the statement in installments, as provided herein.
A. 
Upon receipt of the statement of taxes, an owner of real property may elect to pay the total amount of the taxes set forth in such statement without regard to this article; or he may elect to pay such taxes in installments as provided herein.
B. 
If such owner shall elect to pay the taxes in installments, he shall pay to the collecting officer the amount set forth in such statement and designated as "first installment," which amount shall include the service charge set forth in § 74-8 of this article. The amount of the second installment shall be paid to the County Treasurer on or before the date specified in § 74-7 of this chapter.
C. 
If any such installment is paid on or before the date when due, no interest shall be charged thereon; if not so paid, interest shall be added to the amount of any such installment at the rate as determined pursuant to § 924-a of the Real Property Tax Law. No such installment may be paid unless all prior installments of current taxes, including interest, shall have been paid or shall be paid at the same time.
D. 
The owner of real property who elects to pay taxes in installments as provided in this section shall indicate his election by remitting the amount of the first installment to the collecting officer on or before the date upon which it is due or not later than within five calendar days thereafter; provided, however, that in the event that the amount of the first installment is paid after the date upon which it was due, the interest rate set forth in Subsection C of this section shall apply.
E. 
The failure or neglect by an owner of real property to pay the first installment as provided in Subsection D of this section shall be construed as an election by such owner to pay the total amount of taxes in one payment in the manner provided by law.
The County Treasurer of the County of Tompkins is hereby empowered to promulgate and amend suitable rules and regulations prescribing the necessary forms for carrying into effect the provisions of this article relating to the installment payment of taxes.