New York Laws
Article 15 - Special Provisions Relating to Certain Assessing Units
1512 - Payment of Taxes to County by Cities in Westchester County.

(b) Repayment by a city to the county of the sums provided under
paragraph (a) shall be made as follows:
(i) Upon a determination by the city to utilize the subject parcel for
municipal purposes, the city shall forthwith repay to the county the
full amount of any payment made by the county to the city pursuant to
this subdivision pertaining to such parcel.
(ii) Upon receipt by the city of full payment for taxes due on such
parcel by tax sale or otherwise, the city shall forthwith repay to the
county the full amount of any payment made by the county to the city
pursuant to this subdivision pertaining to such parcel.
(iii) Upon receipt by the city of partial payment for taxes due on
such parcel by tax sale or otherwise, the city shall forthwith repay to
the county a proportionate share of any payment made by the county to
the city pursuant to this subdivision pertaining to such parcel. The
proportionate share to which the county will be entitled will be the
proportion that county taxes bear to all real property taxes due against
such parcel.
(c) The county, on notice to the city, shall be entitled to inspect
all books and records of the city and to perform audits and inspections
of such books and records, including, but not limited to, on-site audits
and inspections, for the purpose of auditing any payments made, to be
made or that should be made under this subdivision.
(d) For purposes of the administration of this subdivision, or if the
city shall fail to timely make payments to the county as required
hereunder, the county commissioner of finance may set off amounts due a
city under this subdivision against other amounts due the county from
the city under this subdivision. The foregoing rights of set off shall
not affect or limit any other right or remedy to which the county may be
entitled in case of failure of the city to make timely payments under
this subdivision.
(e) For purposes of this subdivision, the term "county taxes" shall
include taxes, special ad valorem levies and special assessments imposed
by Westchester county and any special district thereof.

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