New York Real Property Tax Code § 973

Town may elect method of payment of taxes; certification
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§ 973. Town may elect method of payment of taxes; certification.  1.\nUpon the enactment of such local law by a county pursuant to section\nnine hundred seventy-two of this chapter, the town board of any town may\ndetermine that thereafter and until such action be duly rescinded, the\namount of taxes for county, town and special district purposes\nconstituting in the aggregate an amount in excess of fifty dollars\nlevied by the board of supervisors pursuant to law upon any parcel of\nreal property situated within such town, may be paid in installments as\nprovided in the local law enacted by the county pursuant to section nine\nhundred seventy-two of this chapter.\n  2. The determination pursuant to subdivision one of this section shall\nbe made by resolution of the town board at any meeting thereof held\nprior to the first day of October, and when such determination shall\nhave been made, it shall be certified by the town clerk to the clerk of\nthe board of supervisors on or before the first day of October following\nsuch determination. Such resolution may be rescinded prior to October\nfirst in any year following the adoption thereof.\n  3. Whenever a resolution has been adopted pursuant to this section,\nthe notice required to be given by the collecting officer pursuant to\nsection nine hundred twenty of this chapter shall state that taxes may\nbe paid in installments as provided in the local law enacted by the\ncounty pursuant to section nine hundred seventy-two of this chapter.\nWarrants for the collection of taxes levied while such resolution\ncontinues in force shall contain appropriate directions for the\ncollection of taxes in the manner specified in such local law.\n

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