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1512 - Payment of Taxes to County by Cities in Westchester County.

NY Real Prop Tax L § 1512 (2019) (N/A)
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(b) Repayment by a city to the county of the sums provided under paragraph (a) shall be made as follows:

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

(ii) Upon receipt by the city of full payment for taxes due on such parcel by tax sale or otherwise, the city shall forthwith repay to the county the full amount of any payment made by the county to the city pursuant to this subdivision pertaining to such parcel.

(iii) Upon receipt by the city of partial payment for taxes due on such parcel by tax sale or otherwise, the city shall forthwith repay to the county a proportionate share of any payment made by the county to the city pursuant to this subdivision 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.

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

(d) For purposes of the administration of this subdivision, or if the city shall fail to timely make payments to the county as required hereunder, the county commissioner of finance may set off amounts due a city under this subdivision against other amounts due the county from the city under this subdivision. 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 city to make timely payments under this subdivision.

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

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1512 - Payment of Taxes to County by Cities in Westchester County.