Alternative County Government - Optional Transfer of Powers - County collection of taxes

Published: 2014-09-22

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§ 551. County collection of taxes. 1. If the alternative form of
county government, or the modification or change of any such form, shall
provide for the transfer to the county of the function of collection of
taxes and special assessments from the school districts, towns, villages
or cities to the county, the director of finance shall have all the
powers and perform all the duties of the tax-collecting officers of the
units of local government from which the function of collecting taxes
and special assessments has been transferred to the county and also, if
the function has been transferred from the towns to the county, shall
collect all taxes and special assessments for other tax and assessment
districts within such towns.

2. All provisions of law which would govern the collection of taxes
and special assessments, if that function had been retained by the
respective units of local government, shall apply to the collection of
taxes and assessments by the director of finance, except that the board
of supervisors may provide for the collection of taxes and special
assessments by local law, and such law, so long as it shall remain in
effect, shall supersede inconsistent provisions of any general or
special law. Such a local law shall not become effective until approved
by the state tax commission. Any such local law may provide for payment
of taxes in installments.

3. The county tax collection official shall mail to each property
owner, on or before the day when taxes or installments thereof become
due, a bill containing a brief description of the property assessed, the
assessed valuation and the amount of taxes then due, together with a
statement as to when and where payable, and the penalties for
non-payment with the dates when such penalties become effective.
Whenever it shall appear from the records of the county tax collection
official that arrears of taxes or special assessments, or both, are
outstanding against any parcel for which a tax bill is prepared, the
amount of such arrears shall be entered upon the bill with a statement
that the same are in arrears. On the reverse side of each such bill
shall be printed the assessed valuations and tax rates for the county
and for each unit of local government a tax for which is included in the
bill. Whenever any taxes shall have remained due and unpaid for the
period of six months, the county tax collection official shall mail a
second bill therefor to each property owner, and may in his discretion,
and shall upon direction of the county executive, send bills at other
periods. The provisions of this section with respect to the mailing of
tax bills and statements of arrears are for the benefit of taxpayers,
provided that failure to mail any such bill or statement, or failure of
the addressee to receive the same, shall not in any manner affect the
validity of the taxes or the penalties imposed by law with respect

4. All of the provisions of law which would be applicable if taxes
were collected by units of local government shall apply to county tax
collections, unless modified by local law, but no local law shall be
enacted which shall effect a change in the disposition required to be
made of taxes by the collecting officer.