Section 938. Extension of time for collection  


Latest version.
  • 1. Upon application of the
      common council of a city  or  the  supervisor  of  a  town,  the  county
      treasurer  may extend the time for collection of taxes levied therein to
      a day not later than the first day of June in any year  except  that  in
      the  counties  of  Greene,  Orange,  Sullivan  and  Ulster,  the  county
      treasurer may extend such time to a day not later than the first day  of
      September, and during the period of any such extension in such counties,
      the collecting officer shall on the first day of each month pay over all
      moneys  collected during the preceding month. An extension granted shall
      not extend the time provided by law for the collecting  officer  to  pay
      over taxes collected during the normal tax collection period.
        2.  If at the time of the expiration of the warrant there is in effect
      a court order enjoining the collection of taxes on any  parcel  of  real
      property,  such  order  shall  operate  as  an extension of time for the
      collecting officer to collect such taxes until  thirty  days  after  the
      order is vacated or terminated. All other unpaid taxes shall be returned
      to the county treasurer within the time prescribed by law.