N.Y. RPT Law § 924

§ 924. Collection of taxes; interest. 1. The collecting officer shall\nreceive taxes at the times and places set forth in the notice of receipt\nof the tax roll and warrant and at any other time or place during usual\nbusiness hours during the period of collection.\n 2. Taxes shall be received without interest by the collecting officer\non or before the thirty-first day of January or within thirty days of\nthe date of the receipt of the tax roll and warrant pursuant to section\nnine hundred twenty of this title, whichever is later. On all taxes\nreceived after such day, there shall be added interest as determined\npursuant to section nine hundred twenty-four-a of this chapter for the\nmonth of February or fraction thereof and for each additional month or\nfraction thereof until such taxes are paid or until the return of unpaid\ntaxes to the county treasurer pursuant to law; provided, however, if the\nlast date for payment of taxes without interest shall occur on the last\nday of February or in the month of March, there shall be added interest\nas determined pursuant to section nine hundred twenty-four-a of this\nchapter for the month of March or fraction thereof and for each\nadditional month or fraction thereof until such taxes are paid or until\nthe return of unpaid taxes to the county treasurer pursuant to law.\n 3. All interest received by the collecting officer shall belong to the\ncity or town and shall be paid over to the treasurer or chief fiscal\nofficer of the city or to the supervisor of the town.\n