(b) A municipal corporation is hereby authorized and empowered to
adopt a local law or, in the case of a school district, a resolution
providing that the rate of interest pursuant to this section on unpaid
taxes or assessment shall be at a rate less than six per centum per
annum.
Structure New York Laws
Article 13 - New York State Soldiers' and Sailors' Civil Relief Act
300 - Findings and Declaration of Emergency.
301-A - Notice of Benefits to Persons in and Persons Enlisting in the State Organized Militia.
301-B - Extension of Benefits to Dependents.
301-C - Accident Prevention Course Information.
302 - Stay, Et Cetera, to Persons Secondarily Liable.
303 - Representation; Opening Judgment; Default.
304 - Proceedings to Be Stayed Unless Interest Unaffected by Military Service.
305 - Relief Against Fines and Penalties, Et Cetera.
306 - Actions Against Persons in Service.
307 - Continuance of Stay, Et Cetera.
308-A - Waiver of Professional Continuing Education Requirements.
308-B - Extension of License, Certificate or Registration.
310 - Liability for Rent Accruing After Induction; Termination of Lease.
311-A - Termination of Motor Vehicle Lease Contracts.
311-B - Cancellation Without Penalty of Certain Additional Rental Contracts.
311-C - Termination Without Penalty of Certain Service Contracts.
313-A - Exercise of Rights Under This Article Not to Affect Certain Future Financial Transactions.
314 - Taxes; Taxes on Real Property, Et Cetera.
316 - Policies of Insurance; Policies Not to Lapse or Be Forfeited.
316-A - Protection of Assignor of Life Insurance Policy; Enforcement of Storage Liens.
317 - Reemployment in Private Industry.
319 - Evasive Transfers of Interest.
321 - Certificates of Service.
323-A - Maximum Rate of Interest.
323-B - Filing Fees Waiver; Civil Actions.
325 - Inconsistent Provisions in Other Acts.