1504 - Penalties and Interest Payments in Towns of Dutchess County.

NY Real Prop Tax L § 1504 (2019) (N/A)
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§ 1504. Penalties and interest payments in towns of Dutchess county. 1. Notwithstanding the provisions of any general or special law to the contrary, the following scale of penalties and interest is hereby prescribed for the neglect to pay county or town taxes, special ad valorem levies or special assessments in towns in Dutchess county: if paid on or before the last day of February after the notice required by section nine hundred twenty of this chapter, there shall be no penalty or interest; if paid thereafter and on or before the last day of March, two per centum; if paid thereafter and on or before the last day of April, three per centum; if paid thereafter and on or before the last day of May, four per centum; if paid thereafter five per centum and if paid to the county treasurer at the rate of interest as determined pursuant to section nine hundred twenty-four-a of this chapter from June first to the date of tax sale with expenses of publication now allowed by law, and the form of notice prescribed by section nine hundred twenty of this chapter shall be made to conform to the provisions of this section by the collecting officers in Dutchess county.

2. If the final date for collection of taxes, or for the collection of taxes without penalty, or for the collection of taxes at a lesser prescribed penalty interest rate shall fall on a Saturday, Sunday or public holiday, an extension for the collection of taxes shall automatically be in effect until the first business day following such date and the date for paying over taxes shall be extended to the following day.