§ 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,
if such collection is requested by resolution of the board of trustees
of any village within such county.

2. Prior to the direction from the county legislative body to relevy
delinquent village taxes, any person whose real property is included in
the account of delinquent village taxes returned to the county treasurer
pursuant to paragraph (a) of subdivision four of section fourteen
hundred thirty-six of this chapter may pay to the county treasurer the
amount of taxes entered thereon, with interest accumulated to the time
of the return of the tax roll and warrant by the village treasurer to
the village board of trustees. The county treasurer shall pay over to
the village treasurer all moneys realized from the collection of such
unpaid taxes, including interest, prior to the direction from the county
legislative body that those taxes remaining unpaid are to be relevied,
except that the county treasurer shall retain the five percentum penalty
imposed pursuant to paragraph (a) of subdivision four of section
fourteen hundred thirty-six of this chapter, and such amount shall be
paid over to the county.

3. Within two weeks prior to the levy of the town and county taxes,
the account and certification of delinquent village taxes remaining
unpaid shall be transmitted by the county treasurer to the county
legislative body, which shall cause the amount of such unpaid taxes,
together with seven percentum of the amount of principal and interest,
to be relevied upon the real property upon which the same were orginally
imposed by the village. The amount relevied pursuant to this section
shall include village taxes payable in installments which shall have
remained unpaid after the date upon which the last installment was due.
After relevy on the town and county tax roll, all such relevied amounts
shall become a part of the total tax to be collected. Such relevied
amounts shall be considered due and owing to the county treasurer to
reimburse the county for the amounts advanced pursuant to subdivision
three of this section.

4. The county treasurer shall, on or before the first day of April
following the receipt of the account and certification of delinquent
village taxes as provided in section fourteen hundred thirty-six of this
chapter, pay to the village treasurer, the amount of returned delinquent
village taxes remaining unpaid, including interest accumulated to the
time of the return of the tax roll and warrant by the village treasurer
to the village board of trustees, provided that the county treasurer
shall retain the five per centum penalty imposed pursuant to paragraph
(a) of subdivision four of section fourteen hundred thirty-six of this
chapter.

5. The same proceedings in all respects shall be had for the
collection of the amount so directed to be raised by the county
legislative body as are provided by law in relation to the county taxes.

6. When action to enforce collection is initiated pursuant to this
section, the powers and duties conferred upon the county legislative
body and the county treasurer shall, in Westchester county, be exercised
by the town board and by the town supervisor respectively.