§ 972. County may become collection agency. 1. Adoption.
Notwithstanding any provisions of this chapter, or any other general,
special or local law to the contrary, the legislative body of a county
may, by local law, provide that thereafter and until such local law is
repealed, the county shall become the tax collection agency for the
purpose of collecting taxes in installments as prescribed by this title
and by sections thirteen hundred thirty-six through thirteen hundred
forty-two of this chapter. The term "taxes" as used in this title shall
include special assessments which are levied by the county legislative
body at the time and in the manner provided by law for the levy of
county and town taxes.

2. Payment schedule. Such local law shall provide the number of
installments and the respective dates upon which each installment shall
be due, the first not later than the last day of the month in which the
respective taxes may be paid without interest without regard to this
title, and the last not later than the last day of the fiscal year for
which it was levied, or in the case of a school district, not later than
the thirty-first day of August following the conclusion of such fiscal
year. Unless the local law provides otherwise, each installment shall
be as nearly equal as possible.

3. Interest. (a) Each installment other than the first shall be
subject to interest at the rate determined pursuant to section nine
hundred twenty-four-a of this article, or such other law as may be
locally applicable, up to and including the date on which it is to be
paid. Such interest shall be amortized over all scheduled payments,
unless the local law provides for unequal installments, in which case
interest shall be calculated and imposed separately upon each
installment.

(b) If an installment is not paid on or before the date it is due,
additional interest shall be added as provided by section nine hundred
seventy-five or section thirteen hundred forty of this chapter.

(c) The amount of any interest which shall be added to any installment
pursuant to this section and section nine hundred seventy-five or
section thirteen hundred forty of this chapter shall belong to the
county.

4. Eligible property. (a) A local law establishing an installment
program pursuant to this section may provide that the program shall be
limited to one or more of the following types of property:

(i) property which has been assessed as a one, two or three family
residence; or

(ii) property which is exempt from taxation pursuant to section four
hundred sixty-seven of this chapter; or

(iii) property which is exempt from taxation pursuant to section four
hundred fifty-nine of this chapter, or which is owned and occupied by a
person or persons who qualify as physically disabled pursuant to that
statute; or

(iv) property which is owned by, and used as, the principal residence
of, a person who receives supplemental security income.

(b) If the local law does not provide otherwise, the program shall
apply to all types of property.

(c) Notwithstanding the foregoing, taxes which are paid through a real
property tax escrow account may not be paid in installments pursuant to
this title.

5. Adoption by certain cities and towns. Any city or town having the
power to collect and enforce taxes levied or imposed pursuant to law may
elect, by local law or ordinance, to have the provisions of this title
apply to such city or town, in which case all references to the county
legislative body shall refer to the legislative body of such city or
town and the references to other local officers shall refer to the
corresponding officers of such city or town; provided however, that the
manner and time provided by law for paying taxes imposed on behalf of
another municipal corporation or special district shall not be modified
by the enactment of such local law or ordinance.