Extends the enforcement of the collection of delinquent real property taxes and the collection of taxes by banks; enforces the collection of taxes in certain villages.
STATE OF NEW YORK
________________________________________________________________________
9136
IN ASSEMBLY
February 8, 2024
___________
Introduced by M. of A. OTIS -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend chapter 602 of the laws of 1993 amending the real prop-
erty tax law relating to the enforcement of the collection of delin-
quent real property taxes and to the collection of taxes by banks, in
relation to the enforcement of the collection of taxes in certain
villages
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (c) of section 6 of chapter 602 of the laws of
2 1993 amending the real property tax law relating to the enforcement of
3 the collection of delinquent real property taxes and to the collection
4 of taxes by banks, as amended by chapter 562 of the laws of 2021, is
5 amended to read as follows:
6 (c) A village which conducted a tax sale in 1993 pursuant to section
7 1454 of the real property tax law is hereby authorized to adopt a local
8 law without referendum, no later than September 1, 1994, providing that
9 the collection of taxes that shall become liens on or after January 1,
10 1995 and on or before December 31, [2024] 2027 shall be enforced pursu-
11 ant to title 3 of article 14 of the real property tax law, as the same
12 shall have been in effect on the last day preceding the effective date
13 of this act. A copy of such local law shall be filed with the state
14 board of equalization and assessment no later than October 1, 1994.
15 § 2. This act shall take effect immediately and shall be deemed to
16 have been in full force and effect on and after July 26, 1994.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14110-01-4
