1437 – Cancellation of Void Taxes.
§ 1437. Cancellation of void taxes. The board of trustees of any village may, and shall upon order of the county court, direct the cancellation of any unpaid tax levied or imposed by such board against property of the state or the United States where it is determined that the lien of such tax cannot […]
1438 – Collection of Taxes by Village Clerk.
§ 1438. Collection of taxes by village clerk. 1. At the annual meeting of the board of trustees, such board may determine by resolution that the taxes in the village shall be collected by the village clerk instead of the treasurer and thereafter, the clerk shall collect taxes until such resolution is revoked at a […]
1439 – Agreements Between Villages in Nassau County and the County of Nassau, Towns, Special and School Districts Therein; and Between Villages in Westcheste
§ 1439. Agreements between villages in Nassau county and the county of Nassau, towns, special and school districts therein; and between villages in Westchester county and the county of Westchester, towns, special and school districts therein; and between villages in Suffolk county and the county of Suffolk, towns, special and school districts therein, for the […]
1440 – Civil Actions to Recover Unpaid Taxes.
§ 1440. Civil actions to recover unpaid taxes. 1. After the lapse of thirty days from the return of the treasurer, an action may be maintained, as upon contract, by the village to recover the amount of an unpaid tax, together with any interest thereon, as set forth herein. 2. (a) After receiving the account […]
1442 – Alternative Method for Collection of Delinquent Village Taxes.
§ 1442. Alternative method for collection of delinquent village taxes. 1. Notwithstanding the provisions of this article, or any general, special or local law to the contrary, the legislative body of any county, except counties wholly within a city, upon the enactment of a local law, may provide for the collection of delinquent village taxes, […]
1433 – Certification and Collection of Taxes in Certain Counties.
§ 1433. Certification and collection of taxes in certain counties. All village taxes and assessments which have been or shall have been imposed in any such village shall be certified to said receiver of taxes by the treasurer of the village and shall be collected by the receiver of taxes, and any cancellations thereof by […]
1434 – Partial Payment of Taxes.
§ 1434. Partial payment of taxes. 1. Notwithstanding any provision of this article to the contrary, the board of trustees of any village may by resolution determine to collect taxes in two installments. If such a resolution is adopted, the first installment shall be collected at the time, in the manner and subject to the […]
1436 – Return of Unpaid Taxes.
§ 1436. Return of unpaid taxes. 1. The return of unpaid taxes by the treasurer, or a copy thereof certified by the clerk under the corporate seal, shall be presumptive evidence of the facts stated therein. A tax roll filed with the clerk, or a copy of the same or any part thereof, certified by […]
1412 – Retention of Assessment Roll.
§ 1412. Retention of assessment roll. A copy of the final assessment roll shall be retained in the office of the village clerk as a public record for a minimum of ten years from the date of completion thereof.
1420 – Levy and Extension of Taxes.
§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day of May or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the board of trustees shall levy the tax for the ensuing fiscal year. 2. After the board of trustees shall […]