Legislation
SECTION 938
Extension of time for collection
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9, TITLE 3
§ 938. Extension of time for collection. 1. Upon application of the
common council of a city or the supervisor of a town, the county
treasurer may extend the time for collection of taxes levied therein to
a day not later than the first day of June in any year except that in
the counties of Greene, Orange, Sullivan and Ulster, the county
treasurer may extend such time to a day not later than the first day of
September, and during the period of any such extension in such counties,
the collecting officer shall on the first day of each month pay over all
moneys collected during the preceding month. An extension granted shall
not extend the time provided by law for the collecting officer to pay
over taxes collected during the normal tax collection period.
2. If at the time of the expiration of the warrant there is in effect
a court order enjoining the collection of taxes on any parcel of real
property, such order shall operate as an extension of time for the
collecting officer to collect such taxes until thirty days after the
order is vacated or terminated. All other unpaid taxes shall be returned
to the county treasurer within the time prescribed by law.
common council of a city or the supervisor of a town, the county
treasurer may extend the time for collection of taxes levied therein to
a day not later than the first day of June in any year except that in
the counties of Greene, Orange, Sullivan and Ulster, the county
treasurer may extend such time to a day not later than the first day of
September, and during the period of any such extension in such counties,
the collecting officer shall on the first day of each month pay over all
moneys collected during the preceding month. An extension granted shall
not extend the time provided by law for the collecting officer to pay
over taxes collected during the normal tax collection period.
2. If at the time of the expiration of the warrant there is in effect
a court order enjoining the collection of taxes on any parcel of real
property, such order shall operate as an extension of time for the
collecting officer to collect such taxes until thirty days after the
order is vacated or terminated. All other unpaid taxes shall be returned
to the county treasurer within the time prescribed by law.