§ 283.292. Adjustments for uncollected taxes.

1.

At the time a town in Westchester county shall obtain title to a parcel of real property on account of nonpayment of taxes, special ad valorem levies and special assessments levied upon such parcel, the town may, for a period of one year after the date of such acquisition, apply to the county commissioner of finance for an adjustment of county taxes paid by the town to the county attributable to such parcel under section 283.291 subsequent to January 1, 1982. The town's application shall be in such form and provide such information as the county commissioner of finance may from time to time require and shall certify the amount of county taxes paid by the town to the county attributable to such parcel which were not actually collected by the town for that parcel. Upon receipt of a properly completed application by a town, the county commissioner of finance shall pay to the town an amount equal to the amount of county taxes certified by the town in such application as paid to the county that were not actually collected by the town with respect to such parcel.

2.

Repayment by a town to the county of the sums provided under subdivision 1. of this section shall be made as follows:

a.

Upon a determination by the town to utilize the subject parcel for municipal purposes, the town shall forthwith repay to the county the full amount of any payment made by the county to the town pursuant to this section pertaining to such parcel.

b.

Upon receipt by the town of full payment of taxes due on such parcel by tax sale or otherwise, the town shall forthwith repay to the county the full amount of any payment made by the county to the town pursuant to this section pertaining to such parcel.

c.

Upon receipt by the town of partial payment for taxes due on such parcel by tax sale or otherwise, the town shall forth-with repay to the county a proportionate share of any payment made by the county to the town pursuant to this section pertaining to such parcel. The proportionate share to which the county will be entitled will be the proportion that county taxes bear to all real property taxes due against such parcel.

3.

The county, on notice to the town, shall be entitled to inspect all books and records of the town and to perform audits and inspections of such books and records, including, but not limited to, on-sight (site) audits and inspections, for the purpose of auditing any payments made, to be made or that should be made under this section.

4.

For purposes of the administration of this section, or if the town shall fail to timely make payments to the county as required hereunder, the county commissioner of finance may set off amounts due a town under this section against other amounts due the county from the town under this section. The foregoing rights of set off shall not affect or limit any other right or remedy to which the county may be entitled in case of failure of the town to make timely payments under this section.

5.

For purposes of this section, the term "county taxes" shall include taxes, special ad valorem levies and special assessments imposed by Westchester county and any special district thereof.

(Added by the Laws of 1983, Ch. 1012)