State Codes and Statutes
Statutes > New-york > Rpt > Article-9 > Title-3 > 928-a§ 928-a. Partial payment of taxes. 1. Notwithstanding the provisions of any general or special law to the contrary, the board of supervisors or the county legislature of any county may by resolution authorize the collecting officers in one or more of the classes of municipal corporations described herein to accept from any taxpayer at any time partial payments for or on account of taxes, special ad valorem levies or special assessments in such amount or manner and apply such payments on account thereof in such manner as may be prescribed by such resolution; provided, however, that such resolution shall be adopted prior to the preparation and delivery of the tax rolls to the appropriate collecting officers. A copy of any resolution enacting, amending or repealing any such partial payment program shall be filed with the state board no later than thirty days after the adoption thereof. 2. Such resolution shall apply to one or more of the following classes of municipal corporations: (a) all towns within the county; (b) all cities for which the county enforces the collection of delinquent taxes; or (c) all villages for which the county enforces the collection of delinquent taxes. If the resolution does not specify the class or classes of municipal corporations to which it applies, it shall be deemed to apply only to the towns in the county. 3. After any partial payment authorized pursuant to this section has been paid, interest and penalties shall be charged against the unpaid balance only. The acceptance of a partial payment by any official pursuant to this section shall not be deemed to affect any liens and powers of any county conferred in any general or special act, but such rights and powers shall remain in full force and effect to enforce collection of the unpaid balance of such tax or tax liens together with interest, penalties and other lawful charges.
