§ 283.221. Penalties.

1.

The following scale of penalties is hereby prescribed for the neglect to pay the state, county, county district, town and town district taxes or assessments after the levy thereof; if paid during the month of April, no penalty: if paid during the month of May, two percentum; if paid during the months of June and July, five percentum; if paid during the months of August and September, seven percentum.

2.

Where said taxes are estimated as provided in section 283.191, then the part of said tax which becomes payable on February 1 of each year, if paid during the month of February, no penalty; if paid during the month of March, two percentum; if paid during the months of April and May, five percentum; if paid during the months of June and July, six percentum; if paid during the month of August, seven percentum.

3.

Where said taxes are estimated as provided in section 283.191, then that part of said tax which becomes payable on June 1 of each year, if paid during June, no penalty; if paid during the month of July, two percentum; if paid during the month of August, five percentum.

4.

The aggregate of said installments which become payable on February 1 and June 1, respectively, if paid during September, seven percentum.

5.

All taxes and assessments which become payable either February, April or June 1, if paid during the months of October, November or December, ten percentum; if paid thereafter and

(a)

If the taxes and assessments became liens before January 1, 1995, 12 percentum up to the time of sale, as hereinafter provided; or

(b)

If paid thereafter and if the taxes and assessments became liens on or after January 1, 1995, then:

(i)

If the municipality has not chosen to opt out of the enforcement procedures of Article 11 of the New York State Real Property Tax Law pursuant to Subdivision 2 of Section 1104 of said Law or has opted out but the exemption has expired, then 12 percentum up to the first day of May of the year following the year in which the tax or assessment became a lien and if paid thereafter, an additional one percentum per month (i.e. May—13 percent, June—14 percent, etc.) on the "delinquent tax", as such phrase is defined in Section 1102, Subsection 2, of the New York State Real Property Tax Law, up to such time as either all taxes and assessments have been paid or the municipality has taken title to the property; and in such case where the municipality has taken title to the property and the property is thereafter redeemed in accordance with applicable law, from the time title passes to the municipality, an additional one percentum per month, until the date of redemption; or

(ii)

To the extent that the municipality has opted out of the enforcement procedures set forth in Article 11 of the New York State Real Property Tax Law in accordance with the requirements of Subsection 2 of Section 1104 of said Law and such exemption is still in effect, then 12 percentum up to the time of sale, as hereinafter provided.

6.

The following scale of penalties is hereby prescribed for neglect to pay school taxes after the levy thereof: if paid during the month of September, no penalty; if paid during the month of October, two percentum; if paid during the month of November, five percentum; if paid during the months of December and January, seven percentum; if paid during the months of February and March, ten percentum; if paid thereafter and

(a)

If the taxes and assessments became liens before January 1, 1995, 12 percentum up to the time of sale, as hereinafter provided; or

(b)

If paid thereafter and if the taxes and assessments became liens on or after January 1, 1995, then:

(i)

If the municipality has not chosen to opt out of the enforcement procedures of Article 11 of the New York State Real Property Tax Law pursuant to Subdivision 2 of Section 1104 of said Law or has opted out but the exemption has expired, then 12 percentum up to the first day of May of the year following the year in which the tax or assessment became payable and if paid thereafter, an additional one percentum per month (i.e. May—13 percent, June—14 percent, etc.) on the "delinquent tax", as such phrase is defined in Section 1102, Subsection 2, of the New York State Real Property Tax Law, up to such time as either all taxes and assessments have been paid or the municipality has taken title to the property; and in such case where the municipality has taken title to the property and the property is thereafter redeemed in accordance with applicable law, from the time title passes to the municipality, an additional one percentum per month, until the date of redemption; or

(ii)

To the extent that the municipality has opted out of the enforcement procedures set forth in Article 11 of the New York State Real Property Tax Law in accordance with the requirements of Subsection 2 of Section 1104 of said Law and such exemption is still in effect, then 12 percentum up to the time of sale, as hereinafter provided.

(§ 542 of the Laws of 1948, Ch. 852; amended by the Laws of 1958, Ch. 715; the Laws of 1962, Ch. 386; L.L. No. 19-1995)