New York Laws
Title 4-A - Optional Method of Collection of Taxes
976 - Return of Unpaid Installments of Taxes; Payment by County Treasurer.

§ 976. Return of unpaid installments of taxes; payment by county
treasurer. 1. On or before the first day of February following the levy
of taxes, the collecting officer of a town which has adopted a
resolution pursuant to section nine hundred seventy-three of this
chapter, shall make and deliver to the county treasurer a list of the
names of the owners of real property who have elected to pay such taxes
in installments pursuant to section nine hundred seventy-five of this
chapter, together with an account, subcribed and affirmed by him as true
under the penalties of perjury, of the balance of all taxes listed on
the tax roll which such owners have elected to pay in installments and
which remain unpaid at such time. The county treasurer shall, if
satisfied that such account is correct, credit him with the amount of
such unpaid taxes. Such return shall be in the form prescribed by the
county treasurer. Upon such return, the warrant with respect to such
taxes as were included in such return shall be deemed expired.

2. Within ten days after such collecting officer shall have made his
return of unpaid installments of taxes as provided in subdivision one of
this section, the county treasurer shall pay over to the supervisor of
such town the amount of such unpaid installments of taxes, included in
such return, which were levied for town and special district purposes.
Such payment may be made from moneys not otherwise appropriated or
committed, from moneys appropriated for a contingent fund or pursuant to
the local finance law.

Structure New York Laws