§ 1184. Payment of delinquent taxes in installments. 1. Definitions.\nAs used in this section:\n (a) "Eligible delinquent taxes" means the delinquent taxes, including\ninterest, penalties and other charges, which have accrued against a\nparcel as of the date on which an installment agreement is executed.\n (b) "Eligible owner" means an owner of real property who is eligible\nto or has entered into an installment agreement.\n (c) "Farm property" means property which qualifies as farm property\npursuant to section eleven hundred eleven of this article.\n (d) "Installment agreement" means a written agreement between an\neligible owner and the enforcing officer providing for the payment of\neligible delinquent taxes in installments pursuant to the provisions of\nthis section and the local law adopted hereunder.\n (e) "Residential property" means property which qualifies as\nresidential property pursuant to section eleven hundred eleven of this\narticle.\n 2. Installment payment of eligible delinquent taxes. The governing\nbody of a tax district is hereby authorized and empowered to enact and\namend a local law providing for the installment payment of eligible\ndelinquent taxes. Such installment payment of eligible delinquent taxes\nshall be made available to each eligible owner on a uniform basis\npursuant to the provisions of this section and the local law. Such\ninstallment payment of eligible delinquent taxes shall commence upon the\nsigning of an agreement between the enforcing officer and the eligible\nowner. The agreement shall be kept on file in the office of the\nenforcing officer.\n 3. The local law enacted pursuant to this section shall provide:\n (a) the maximum term of installment agreements, which shall not exceed\nthirty-six months;\n (b) the payment schedule, which shall be monthly, bi-monthly quarterly\nor semi-annually;\n (c) the required initial down payment, if any, which shall not exceed\ntwenty-five percent of the eligible delinquent taxes;\n (d) the properties to which the local law shall apply, which shall be\neither (i) residential property, (ii) both residential and farm\nproperty, or (iii) all properties within such tax district; and\n (e) other terms and conditions consistent with the provisions of this\nsection.\n 4. A property owner shall not be eligible to enter into an agreement\npursuant to this section where:\n (a) there is a delinquent tax lien on the same property for which the\napplication is made or on another property owned by such person and such\ndelinquent tax lien is not eligible to be made part of the agreement\npursuant to this section;\n (b) such person is the owner of another parcel within the tax district\non which there is a delinquent tax lien, unless such delinquent tax lien\nis eligible to be and is made part of the agreement pursuant to this\nsection;\n (c) such person was the owner of property on which there existed a\ndelinquent tax lien and which lien was foreclosed within three years of\nthe date on which an application is made to execute an agreement\npursuant to this section; or\n (d) such person defaulted on an agreement executed pursuant to this\nsection within three years of the date on which an application is made\nto execute an agreement pursuant to this section.\n 5. A property owner shall be eligible to enter into an agreement\npursuant to this section no earlier than thirty days after the delivery\nof the return of unpaid taxes to the enforcing officer.\n 6. The amount due under an installment agreement shall be the eligible\ndelinquent taxes plus the interest that is to accrue on each installment\npayment up to and including the date on which each payment is to be\nmade. The agreement shall provide that the amount due shall be paid, as\nnearly as possible, in equal amounts on each payment due date. Each\ninstallment payment shall be due on the last day of the month in which\nit is to be paid.\n 7. Interest and penalties. Interest on the total am
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