Provides that prior to the publication of notices of delinquent taxes the enforcing officer shall determine if a transfer of title occurred subsequent to the taxable status date and in the event such transfer occurred, the published notices shall indicate the name of the new owner.
STATE OF NEW YORK
________________________________________________________________________
1368
2015-2016 Regular Sessions
IN ASSEMBLY
January 12, 2015
___________
Introduced by M. of A. CROUCH, GIGLIO -- read once and referred to the
Committee on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the publica-
tion of notices of delinquent taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 1156 of the real property tax law,
2 as amended by chapter 532 of the laws of 1994, is amended to read as
3 follows:
4 1. Before proceeding to enforce the collection of tax liens pursuant
5 to this article, the enforcing officer shall publish such notices as the
6 general, special or local laws relating to his or her tax district
7 requires. Provided, however, that prior to such publication the enforc-
8 ing officer shall determine if a transfer of title to any parcel of real
9 property having a tax lien therein occurred subsequent to the taxable
10 status date and in the event that such transfer occurred, the published
11 notices pursuant to the provisions of this subdivision shall indicate
12 the name of the new owner.
13 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05074-01-5
