[Adopted by the Board of Representatives (now County
Legislature) of Tompkins County 9-5-1995 by L.L. No. 4-1995]
Pursuant to Article 11 of the Real Property Tax Law, the Tompkins County Legislature hereby exercises the following options for the collection of delinquent taxes in Tompkins County.
Pursuant to § 1170 of the Real Property Tax Law, the Tax Enforcement Officer, who is the County Finance Director, is hereby authorized to accept a deed in lieu of enforcement of collection of delinquent taxes under Article 11.
Pursuant to § 1184 of the Real Property
Tax Law, the Tax Enforcement Officer is hereby empowered to take installment
payments of delinquent taxes. Said installment payments shall have
a payment term of 24 months with payments due every three months.
The Tax Enforcement Officer shall add $1 to each delinquent tax bill
to cover the cost of notifying the taxpayer of this right. All delinquent
taxpayers shall be entitled to use this installment payment option.
All installment agreements shall be entered on or before September
30 of the year in which the tax becomes a lien. The Tax Enforcement
Officer shall collect 25% of the tax due at the time the taxpayer
signs the installment payment agreement. The remaining seven installments
are payable every quarter, with the first one due on or before December
1, following the execution of the installment agreement.
Nothing contained herein shall be construed
to supersede or replace applicable state law. The County Finance Director
is empowered to draft the necessary rules and procedures to implement
this article.
