§ 999. Levy and collection of certain taxes in the county of Ontario
and city of Geneva. Notwithstanding any other provisions of law to the
contrary, every tax apportioned and directed to be levied by the board
of supervisors of the county of Ontario in the city of Geneva shall be
levied and collected as follows:

1. Levy of county taxes. (a) Certification of county taxes. The board
of supervisors shall annually equalize the assessments within the city
of Geneva with the other cities and towns in the county and shall, by
resolution, apportion and direct the amount of tax to be levied in the
city of Geneva for county and other lawful purposes. On or before the
seventh day of December in each year, the board of supervisors shall
file with the city clerk of the city of Geneva a certified copy of such
resolution under the seal of the county.

(b) Levy by city council. The city council shall, by resolution
adopted at a general or special meeting held on or before the seventh
day of December in each year, or as soon thereafter as practicable,
cause to be raised by general tax upon all the taxable property within
the city, according to the valuation upon the last completed assessment
roll, the amount of tax apportioned to the city as certified to the city
clerk by the board of supervisors.

(c) Collection of county taxes. The city comptroller pursuant to the
resolution of the city council shall immediately extend and apportion
such county taxes on the original assessment roll, pursuant to a warrant
under the seal of the city, and signed by the mayor and the city clerk,
and he shall proceed to collect from the several persons named the sums
specified in the roll. The comptroller shall publish a notice in the
official newspaper once each week for two successive weeks stating that
such taxes may be paid during each collection period during business
hours. Such notice shall also state the collection period when taxes may
be paid without penalty, and the penalties to be added thereto after
non-payment thereof. Every tax shall become a lien against the real
estate affected thereby on the date when it becomes due and payable.

2. Collection periods and penalties. City taxes and taxes directed to
be levied by the board of supervisors of Ontario county for county and
other lawful purposes in the city of Geneva, of each fiscal year, shall
be due and payable in two equal installments during the business days of
the months of January and May of each year, which are hereby defined as
the collection periods. Whenever the last day to pay taxes without
penalty falls on Saturday, Sunday, or a legal holiday, such taxes may be
paid without penalty on the next business day. If any installment of
such tax shall not be paid when due as hereinabove provided, such
installment shall become delinquent. Thereupon, a penalty of one per
centum shall be added to the unpaid installment and an additional one
per centum shall be added thereafter for each additional month or
fraction thereof. Any person may pay the total amount of any such tax
for which he is liable at the time when the first installment shall be
payable.

3. Partial payments. The comptroller shall accept partial payments
from any taxpaper at any time for any unpaid tax due the city or for
which the city is the collection agent or responsible for the collection
of such taxes, provided all accrued interest and penalties on the part
so paid are also paid, and all taxes levied earlier on the same
property, together with all accrued interest and penalties thereon, have
been paid or are paid at the same time. Such partial payments shall not
serve to extend the period of tax delinquency beyond that provided by
law, and no payment shall be less than twenty-five per centum of the
original tax. Thereafter interest and penalities shall accrue only on
the unpaid balance, but such unpaid balance shall be subject to all the
provisions for enforcement of collection that apply to other unpaid
taxes.

4. Settlement of county taxes. It shall be the duty of the
comptroller of the city to pay the treasurer of the county at the end of
each month all the moneys he shall have then received for taxes for
state and county purposes and if the full amount of such taxes, as
required by the board of supervisors, shall not have been paid to the
county treasurer on or before the twenty-fifth day of August, then it
shall be the duty of the city comptroller to pay such deficiency with
any moneys available therefor; and thereafter all such unpaid state and
county taxes shall belong to the city and shall be enforced and
collected in the manner provided for city taxes. The city comptroller
shall not be required to make any return of unpaid taxes to the county
treasurer, or to surrender the roll or warrant to him.