§ 1512. Payment of taxes to county by cities in Westchester county. 1.
Notwithstanding the provisions of any general or special law to the
contrary, each city in the county of Westchester shall pay on or before
the twenty-fifth day of May in each year not less than sixty per cent of
the taxes, special ad valorem levies and special assessments, if any,
due to be paid to the county commissioner of finance during such
calendar year and the balance thereof shall be paid on or before the
fifteenth day of October in each year. In the event that any city fails
to pay to the county commissioner of finance on or before the fifteenth
day of October in any calendar year the full amount due for such
calendar year and tax anticipation notes are issued by the county
pursuant to the local finance law for the amount of the deficiency, the
county commissioner of finance shall certify to the board of supervisors
and also to the city on account of whose failure to pay any tax
anticipation notes have been issued, the amount of such deficiency
adding thereto interest at the rate of six per centum per annum from the
fifteenth day of October to the first day of June in the following year.
Upon receiving such certification the board of supervisors shall
apportion to and levy upon such city the amount of such deficiency
together with the interest thereon. Such city shall cause the amount of
such deficiency and interest to be inserted in and become a part of the
levy for its next fiscal year. After such apportionment and levy against
any such city by the board of supervisors, all taxes thereafter
collected in such city to the amount of such deficiency and interest
shall either be paid over to the county commissioner of finance as
collected or deposited in a special account to be held for and paid over
to the county commissioner of finance on or before the twenty-fifth day
of May in the year in which the tax anticipation notes are due. The
amounts so paid to the county commissioner of finance shall be used only
to pay such notes and interest and the balance, if any, shall be applied
to general county purposes.

2. Each city in such county shall pay to the county commissioner of
finance each month as collected the proportionate share of taxes,
special ad valorem levies and special assessments due to be paid to the
county commissioner of finance. In the event that the monthly payments
so made are insufficient to meet the percentage payments due under
subdivision one hereof, the balance shall in each case be paid as
provided in such subdivision. It shall be the duty of the financial or
other officer of each city charged with the making of such payments to
cause such payments to be made as provided in this section.

3. (a) At the time a city in Westchester county shall obtain title to
a parcel of real property on account of nonpayment of taxes, special ad
valorem levies and special assessments levied upon such parcel, the city
may, for a period of one year after the date of such acquisition, apply
to the county commissioner of finance for an adjustment of county taxes
paid by the city to the county attributable to such parcel under this
section subsequent to January first, nineteen hundred eighty-two. The
city's application shall be in such form and provide such information as
the county commissioner of finance may from time to time require and
shall certify the amount of county taxes paid by the city to the county
attributable to such parcel which were not actually collected by the
city for that parcel. Upon receipt of a properly completed application
by a city, the county commissioner of finance shall pay to the city an
amount equal to the amount of county taxes certified by the city in such
application as paid to the county that were not actually collected by
the city with respect to such parcel.

(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.