DATED: 1987

SECTION 1. (a). Notwithstanding any general, special or local law to the
contrary, upon receipt of a resolution from the Board of Trustees of any Village
within Montgomery County, which requests the County of Montgomery to collect
delinquent village taxes levied subsequent to the effective date of this local
law, and upon certification of the correctness of such unpaid taxes by the Board
of Trustees of the Village, the Montgomery County Treasurer may collect such
unpaid village taxes, provided that the said certificate by the Board of Trustees
of the Village is received by the Montgomery County Treasurer no later than the
15th day of November in a given calendar year following the levy of Village
taxes.

SECTION 1. (b). The Montgomery County Treasurer shall, on or before the
first day of April following the receipt of the certification as provided in
subdivision 1 (a) of this Section of this Local Law, pay to a Village officer
charged by law with the custody of Village moneys, such delinquent Village taxes
from moneys of the County appropriated therefor. If the amount appropriated for
such purpose shall be insufficient, it shall be the duty of the Board of
Supervisors to increase such appropriation by the amount necessary. The moneys
to meet such increase shall be provided from moneys not otherwise appropriated
or committed from relevy or collection of delinquent village taxes, from moneys
appropriated for a contingent fund or pursuant to the Local Finance Law of the
State of New York.

SECTION 1. (c). Such statement and certification shall be transmitted by
the County Treasurer to the Board of Supervisors, who shall cause the amount of
such unpaid taxes with seven per centum of the amount of principal and interest
in addition thereto, to be relevied upon the real property upon which the same
were imposed. When collected, the same shall be returned to the County Treasurer
to reimburse the County for the amount advanced, with expenses of collection.

SECTION 1. (d). Any person whose real property is subject to levy may pay
the amount of taxes levied thereon, with five per centum added thereto, to the
County Treasurer at any time before the Board of Supervisors shall have directed
the same to be relevied, except as otherwise provided in subdivision 2 of Section
1432 of the Real Property Tax Law of the State of New York in relation to the
payment of interest in lieu of such five per centum.

SECTION 2. If any clause, sentence, paragraph, section or part of this
Local Law shall be adjudged by any court of competent jurisdiction to be invalid,
such judgment, decree or order shall not affect, impair or invalidate the
remainder thereof, but shall be confined in its operation to the clause, sentence,
paragraph, subdivision, section or part thereof directly involved in the
controversy in which the remainder of this Local Law shall remain in force and
effect.

This Local Law shall take effect 20 days following its adoption by the
Montgomery County Board of Supervisors or upon its being filed and accepted by
the Secretary of State of the State of New York and shall apply to all Village
taxes levied after that date.