1994-12-19
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December 19, 1994
DELINQUENT NOTICE UPDATE
Dear Receiver or Collector:
Chapter 440 of the New York Real Property Law, 1989, made it mandatory for the
Tax Collector to send a late notice to delinquent property owners according to
timing specified by the law.
\
When this section was passed, it required an additional $1.00 late notice charge
which was to cover the cost of this notice. Section 987 (1) of New York Real
Property Law of 1994 changed this legislation to allow individual towns to set
the amount of the late charge (an amount from $0.00 to $2.001) but retains the
responsibility of the Receiver/Collector for sending the notice.
It is now necessary for a Town Board to establish the LATE NOTICE FEE by
resolution. The following is a sample resolution prepared on your behalf by
consent of the New York State Association of Towns and only requires the
insertion of the Town and the amount of the fee.
MOVE THE ADOPTION OF A RESOLUTION, P~RSUANT TO SECTION
,
PROPERTY TAX LAW, THAT TH_~() TOWN OF Wl1..1J()\!\C~-e(
AUTHORIZED '1'0 IMPOSE A $ J.. s.---- SERVICE CHARGE TO COVER
OUT A NOTICE OF DELINQUENCY TO TAXPAYERS.
987 (1) OF THE REAL
IS HEREBY
THE EXPENSE OF MAILING
When stting your fee, it is important to remeniller that the notice is MANDATORY
and will require time, envelopes, postage, etc. An important footnote to the fee
establishes that the property owner who pays in a timely manner should not have
to bear the cost of this delinquent notice.
If you have need of further information on this subject, please feel free to
contact John Thompson, Receiver of Taxes, Town of Tonowanda at 716-877-8012;
Frances R. Kip, Town of Cicero at 315-699-2756 of Elizabeth Green, Town of
Newburg at 914-564-8112.
Very Truly Yours,
~~ RIf
Frances R. K~p
Legislative Representative and Treasurer
N.Y.S. Association of Tax Receivers and Collectors
P.O. Box 1517, Cicero, NY 13039-1517