§ 973. Town may elect method of payment of taxes; certification. 1.
Upon the enactment of such local law by a county pursuant to section
nine hundred seventy-two of this chapter, the town board of any town may
determine that thereafter and until such action be duly rescinded, the
amount of taxes for county, town and special district purposes
constituting in the aggregate an amount in excess of fifty dollars
levied by the board of supervisors pursuant to law upon any parcel of
real property situated within such town, may be paid in installments as
provided in the local law enacted by the county pursuant to section nine
hundred seventy-two of this chapter.

2. The determination pursuant to subdivision one of this section shall
be made by resolution of the town board at any meeting thereof held
prior to the first day of October, and when such determination shall
have been made, it shall be certified by the town clerk to the clerk of
the board of supervisors on or before the first day of October following
such determination. Such resolution may be rescinded prior to October
first in any year following the adoption thereof.

3. Whenever a resolution has been adopted pursuant to this section,
the notice required to be given by the collecting officer pursuant to
section nine hundred twenty of this chapter shall state that taxes may
be paid in installments as provided in the local law enacted by the
county pursuant to section nine hundred seventy-two of this chapter.
Warrants for the collection of taxes levied while such resolution
continues in force shall contain appropriate directions for the
collection of taxes in the manner specified in such local law.