[Adopted 12-9-1997 by L.L. No. 1-1997]
A.
ELIGIBLE DELINQUENT TAXES
ELIGIBLE OWNER
INSTALLMENT AGREEMENT
RESIDENTIAL PROPERTY
As used in this article, the following terms shall
have the meanings indicated:
The delinquent taxes, including interest, penalties and other
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 enforcing
officer providing for the payment of eligible delinquent taxes in
installments pursuant to the provisions of this article and the local
law adopted hereunder.
Property which qualifies as residential property pursuant
to § 1111 of the New York Real Property Tax Law.
B.
All other terms shall be defined as they are defined
in Real Property Tax Law Article 11.
The payment of delinquent taxes may be in installments
pursuant to an agreement between the enforcing officer and eligible
owner. Such installment payment of eligible delinquent taxes shall
be made available to each eligible owner on a uniform basis pursuant
to the provisions of § 1184 of the Real Property Tax Law
and this article. Such installment payment of eligible delinquent
taxes shall commence upon the signing of an agreement between the
enforcing officer and the eligible owner. The agreement shall be kept
on file in the office of the enforcing officer.
Every agreement for payment of delinquent taxes
in installments shall provide:
A.
A property owner shall not be eligible to enter into
an agreement pursuant to this article where:
(1)
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;
(2)
Such person is the owner of another parcel within
the tax district 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 article;
(3)
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; or
(4)
Such person defaulted on an agreement executed pursuant
to this article within three years of the date on which an application
is made to execute an agreement pursuant to this article.
B.
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 enforcing officer.
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.
Interest on the total amount of eligible delinquent
taxes, less the amount of the down payment made by the eligible owner,
if any is required, shall be that amount as determined pursuant to
§ 924-a of the Real Property Tax Law, or such other law
as may be applicable. 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 applicable rate 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 by the tax district, and which is not paid prior to the
receipt of the return of unpaid taxes by the enforcing officer; or
(3)
Default of the eligible owner on another agreement
made and executed pursuant to this article.
B.
In the event of a default, the tax district shall
have the right to require the entire unpaid balance, with interest
and late charges, to be paid in full. The tax district shall also
have the right to enforce the collection of the delinquent tax lien
pursuant to the applicable sections of law, special tax act, charter
or local law.
C.
Where an eligible owner is in default and the tax
district does not either require the eligible owner to pay in full
the balance of the delinquent taxes or elect to institute foreclosure
proceedings, the tax district 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, or as soon thereafter as is practicable,
the enforcing officer shall notify, by first class mail, all potential
eligible owners of their possible eligibility to make installment
payments on such tax delinquencies. The enforcing officer shall add
$1 to the amount of the tax lien for such mailing, if the local law
provided for such a charge.
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 enforcing officer shall not be required to notify
the eligible owner when an installment is due.
The provisions of this article 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.
This article shall apply to all properties within
the tax districts of the Town of Mount Pleasant.
