New York Laws
Title 2 - Levy and Collection of Taxes
1432 - Collection of Taxes; Interest.

§ 1432. Collection of taxes; interest. 1. The treasurer shall receive
taxes at the time and place specified in the notice of receipt of the
tax roll and warrant. After the first day of July or after the thirtieth
day following the date of the receipt of the tax roll and warrant
pursuant to section fourteen hundred twenty-eight of this title,
whichever is later, or such other date as may be applicable pursuant to
section 5-510 or section 17-1729 of the village law, the treasurer shall
proceed to collect the taxes remaining unpaid with interest as herein
provided, but without any other fee or charge and for that purpose he
shall have all the powers of a town collecting officer. All interest
collected shall belong to the village.

2. On all taxes remaining unpaid after July first or after the
thirtieth day following the date of the receipt of the tax roll and
warrant pursuant to section fourteen hundred twenty-eight of this title,
whichever is later, or such other dates as may be applicable pursuant to
section 5-510 or section 17-1729 of the village law, interest of five
per centum shall be added for the month of July or fraction thereof or
such other month as may be applicable, and an additional amount of
interest at the rate as determined pursuant to section nine hundred
twenty-four-a of this chapter for each month and fraction thereof
thereafter until paid. In villages in the county of Westchester, the
board of trustees may by resolution provide that on all taxes remaining
unpaid after July first or after the thirtieth day following the date of
the receipt of the tax roll and warrant pursuant to section fourteen
hundred twenty-eight of this title, whichever is later, or such other
date as may be applicable pursuant to section 5-510 or section 17-1729
of the village law, two per centum will be added for the month of July
or such other month as may be applicable, and an additional one per
centum for each month and fraction thereof until paid.