Waiver of interest or penalties or other charges on brownfield properties

N.Y. Real Property Tax Law § 924-B, under Collection of Taxes; Return of Collecting Officer.

N.Y. Real Property Tax Law § 924-B

§ 924-b. Waiver of interest or penalties or other charges on\nbrownfield properties. Notwithstanding any provision of law to the\ncontrary, the governing body of any tax district shall be authorized, by\nresolution, to permit the enforcing officer to effect the cancellation\nin whole or in part of any interest, penalties or other charges on real\nproperty where such real property is subject to a brownfield site\nclean-up agreement entered into by a volunteer pursuant to section\n27-1409 of the environmental conservation law. Provided, however, that\nin cases where such interest, penalties, or other charges, if collected\nby a tax district, belong to a municipal corporation within such tax\ndistrict, no reduction or remission in whole or in part of such\ninterest, penalties, or other charges shall be made without the consent\nof the municipal corporation affected, which consent may be given by\nresolution adopted after a public hearing. Failure of such real property\nto receive a certificate of completion pursuant to section 27-1419 of\nthe environmental conservation law or revocation of such certificate\nshall be grounds for revocation of any waiver of interest, penalties, or\ncharges granted pursuant to this section.\n