§ 1514. Partial payment of taxes and tax liens in Westchester county.
Notwithstanding the provisions of any general or special law to the
contrary, in the county of Westchester the common council, board of
aldermen, commission or other legislative body of any city by whatever
name called may by resolution or ordinance authorize the collecting
officer in such city to accept from any taxpayer at any time partial
payments for or on account of taxes, special ad valorem levies and
special assessments or on account of any tax liens owned and held by
such city in such amount or manner and apply such payments on account
thereof in such manner as may be prescribed in such resolution or
ordinance. Notwithstanding the provisions of any general or special law
to the contrary, such resolution or ordinance may provide that if any
installment subsequent to the first installment is paid in the month in
which it becomes due, the penalty accrued against such installment may
be reduced; provided, however, that such penalty shall not be reduced
below the rate of two per cent, through the month in which such
installment is due, but if not paid in the month in which such
subsequent installment is due, penalties subsequent to that month shall
be as presently defined in existing law. No installment payment provided
for under this section shall be due later than one month prior to the
date upon which the assessment roll on which the tax is levied is closed
and succeeded by a new roll. After receiving any such partial payment,
interest and penalties shall be charged against the unpaid balance only.
The acceptance of a partial payment shall be deemed not to affect any
rights and powers of such city in any general or special act including
charter or local laws, but such rights and powers shall remain in full
force and effect to enforce collection of the unpaid balance together
with interest, penalties and other lawful charges thereon.