On and after the effective date of this article, and until such time as this article is repealed, the County of Tompkins shall become the tax collection agency for the purpose of collecting taxes in installments as prescribed by Article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.
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.