New York Real Property Tax Code § 938

Extension of time for collection
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§ 938. Extension of time for collection. 1. Upon application of the\ncommon council of a city or the supervisor of a town, the county\ntreasurer may extend the time for collection of taxes levied therein to\na day not later than the first day of June in any year except that in\nthe counties of Greene, Orange, Sullivan and Ulster, the county\ntreasurer may extend such time to a day not later than the first day of\nSeptember, and during the period of any such extension in such counties,\nthe collecting officer shall on the first day of each month pay over all\nmoneys collected during the preceding month. An extension granted shall\nnot extend the time provided by law for the collecting officer to pay\nover taxes collected during the normal tax collection period.\n  2. If at the time of the expiration of the warrant there is in effect\na court order enjoining the collection of taxes on any parcel of real\nproperty, such order shall operate as an extension of time for the\ncollecting officer to collect such taxes until thirty days after the\norder is vacated or terminated. All other unpaid taxes shall be returned\nto the county treasurer within the time prescribed by law.\n

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