Relates to the assessment, levy and collection of taxes, including school district taxes in the county of Erie; and relates to authorizing and providing for the sale of lands for the nonpayment of taxes, and for the foreclosure of such lands.
STATE OF NEW YORK
________________________________________________________________________
6730
2019-2020 Regular Sessions
IN ASSEMBLY
March 15, 2019
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the Erie county tax act, in relation to the assessment,
levy and collection of taxes, including school district taxes in the
county of Erie; to authorize and provide for the sale of lands for the
nonpayment of taxes, and for the foreclosure of such lands; and to
repeal certain provisions of such act relating thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 2-1.0 of chapter 812 of the laws of 1942, consti-
2 tuting the Erie county tax act, subdivision (c) as amended by chapter
3 878 of the laws of 1953, subdivision (e) as amended by chapter 682 of
4 the laws of 1969, subdivisions (h) and (i) as amended by chapter 474 of
5 the laws of 1952 and subdivision (p) as added by chapter 439 of the laws
6 of 1997, is amended to read as follows:
7 § 2-1.0 Definitions. As used in this act
8 (a) The term "county" means the county of Erie as the same now is or
9 may hereafter be constituted.
10 (b) The term "town" means each of the towns of the first and second
11 class within the county of Erie and shall be interpreted to mean the
12 cities of Lackawanna and Tonawanda.
13 (c) The term "school district" means so much of a school district as
14 lies within the boundaries of the county of Erie except city school
15 districts and such other school districts as are coterminous with the
16 limits of any city or town and except so much of a city school district,
17 as defined or created by the education law, as lies within the bounds of
18 any city.
19 (d) The term ["board of supervisors"] "legislature" means the [board
20 of supervisors of the county of] Erie county legislature which shall be
21 composed of eleven members who shall be elected one from each of the
22 eleven legislative districts of Erie county and when lawfully convened,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07635-01-9
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1 shall constitute the Erie county legislature which shall be the legisla-
2 tive and governing body of the county of Erie.
3 (e) The term ["commissioner of finance"] "director of real property
4 tax services" means the [commissioner of finance of the county of Erie,
5 and in respect of county taxes levied upon real property within the city
6 of Buffalo, and of county and school district taxes unpaid on the rolls
7 returned by the several collectors and receivers of taxes, the term
8 means the collector of such county and school district taxes] director
9 of real property tax services of Erie county, who shall be the head of
10 the department of real property tax services and who shall perform all
11 duties in relation to the administration and collection of taxes hereto-
12 fore performed by a county treasurer or commissioner of finance; who
13 shall perform all duties in relation to the extension of taxes and the
14 issuing of tax bills heretofore performed by the clerk of the Erie coun-
15 ty legislature; who shall keep a record of the transfer of title to real
16 property and immediately notify the town assessor or the city board of
17 assessors of all such transfers in each town or city as the case may be;
18 who shall make available a consultation and advisory service to assist
19 local assessors in the performance of their duties and in the establish-
20 ment and maintenance of suitable procedures and facilities to improve
21 assessment records and practices; who shall submit to the county execu-
22 tive proposed county tax equalization rates consistent with standards
23 prescribed by the legislature; who shall submit to the county legisla-
24 ture and the county executive reports and interpretations thereof as
25 requested on a timely basis and who shall perform all duties now or
26 hereafter required by law to be performed by the county director of real
27 property.
28 (f) The term "assessors" means the board of assessors or the single
29 assessor in each of the towns and cities within the county of Erie [and
30 of the city of Lackawanna; and in respect to the assessment of real
31 property for state and county purposes, the term means the assessors of
32 the city of Tonawanda and the city of Buffalo].
33 (g) The term "collector" or "receiver of taxes" means the tax collect-
34 ing officer of each town in the county of Erie and the treasurer of the
35 city of Lackawanna and the city of Tonawanda.
36 (h) The term "county assessment roll" means the assessment roll duly
37 prepared by the assessors [and the clerk of the board of supervisors]
38 for the levy, spread and collection of state, county, town and district
39 taxes, either prior or subsequent to the final correction of such roll.
40 (i) The term "school district assessment roll" means [such a dupli-
41 cate] that part of the county assessment roll as is prepared by the
42 assessors [and the clerk of the board of supervisors] and/or the direc-
43 tor of real property tax services for the levy, spread and collection of
44 school district taxes, either prior or subsequent to the final
45 correction of such roll.
46 (j) The term "tax roll" means the county assessment roll after the
47 levy and spread thereon of the state, county, town and district and
48 special district taxes by the [board of supervisors] legislature.
49 (k) The term "school district tax roll" means the school district
50 assessment roll after the levy and spread thereon of the school district
51 taxes against the taxable real property located within such school
52 district.
53 (l) The term "taxes" as a noun means the taxes levied for all state,
54 county, town [and], district and special district purposes by the [board
55 of supervisors] legislature.
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1 (m) The term "school taxes" or "school district taxes" means the taxes
2 levied for school district purposes against so much of the taxable real
3 property within a school district as lies within the bounds of the coun-
4 ty of Erie.
5 (n) The term "assessed valuation" means the appraised value of real
6 property and of special franchises as the same appear upon the county
7 assessment rolls and the school district assessment rolls, either prior
8 or subsequent to the final correction of such rolls.
9 (o) The term "budget" with reference to school districts means so much
10 of the estimated expenditures of a school district as is to be raised by
11 a tax on real property liable therefor.
12 (p) The term "village" means each of the villages within the county of
13 Erie.
14 (q) The term "homestead property" means any one or two family residen-
15 tial real property that is owner-occupied as defined in this subdivi-
16 sion, including property that is contiguous, vacant and unimproved. For
17 the purposes of this definition, "owner-occupied" means occupied by an
18 owner of the property, provided that the owner is a natural person, or
19 the spouse, sibling, parent, child, grandparent, grandchild, and all
20 persons who are related by blood, marriage or adoption, of a deceased
21 owner who occupied the dwelling within twelve months of the time of his
22 death.
23 § 2. Sections 3-2.1, 3-2.2, 3-3.0, 3-4.0, 3-5.0 and 3-6.0 of chapter
24 812 of the laws of 1942, constituting the Erie county tax act, section
25 3-2.1 as added by chapter 474 of the laws of 1952, sections 3-2.2 and
26 3-6.0 as added by chapter 760 of the laws of 1953, sections 3-3.0 and
27 3-4.0 as amended by chapter 413 of the laws of 2008 and section 3-5.0 as
28 amended by chapter 188 of the laws of 2000, are amended to read as
29 follows:
30 § 3-2.1[.] Assistance in preparation of county assessment rolls. In
31 order to promote uniformity, accuracy and efficiency in the preparation
32 of annual county assessment rolls, and notwithstanding the provisions of
33 any other general, special or local law, [the clerk of] the [board of
34 supervisors] director of real property tax services is hereby authorized
35 and empowered to furnish to any assessor or town board of assessors
36 which requests the same, the information, data, and clerical assistance
37 [and use of mechanical devices and tabulating machines] employed [by
38 such clerk] in the preparation of annual county tax rolls. [Such
39 assistance may include special descriptive symbols, designations and
40 codes to identify each parcel of real property in any such town, the
41 furnishing of assessment roll forms upon which such clerk may imprint,
42 by the use of mechanical means or tabulating machines, such assessment
43 information as may be available to him, including, but not restricted
44 to, the data contained upon the last preceding assessment roll of such
45 town.] The furnishing of such assistance [by such clerk] shall in no
46 manner affect or modify the powers and duties vested in or imposed upon
47 assessors or boards of assessors by this or any other law relating to
48 the assessment of real property, the verification of assessment rolls,
49 the final completion thereof, the hearing of grievances, the publication
50 and posting of notices and relating to all requirements ensuing the
51 preparation of assessment rolls. When finally completed and verified by
52 the assessor or board of assessors such assessment rolls shall be deemed
53 in all respects to be the annual assessment rolls prepared by the asses-
54 sor or boards of assessors as in this and in all other laws defined and
55 provided.
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1 § 3-2.2 Assistance in preparation of village and city assessment
2 rolls. Notwithstanding the provisions of any other general, special or
3 local law, the county of Erie and the villages and cities located within
4 such county may, pursuant to resolution of their respective governing
5 bodies, enter into agreements with each other with respect to the prepa-
6 ration of annual village or city assessment rolls by the county. Such
7 agreement shall provide for the payment by such village or city to the
8 county of the actual expense incurred by the county for the materials
9 used and labor furnished in the preparation of such assessment rolls[,
10 and may provide that such assessment rolls shall be prepared by mechan-
11 ical devices]. No provision of this section or of any agreement made
12 pursuant thereto shall in any manner affect, modify or enlarge the
13 duties and powers imposed upon or vested in the assessor or board of
14 assessors of any such village or city by any law relating to the deter-
15 mination of assessed valuations of real property by such board, the
16 verification and final completion of such assessment rolls by such
17 board, the publication and posting of notices and the hearing of griev-
18 ances, and all other matters and requirements of law ensuing and follow-
19 ing the preparation of annual assessment rolls. When finally completed
20 and verified by the village or city board of assessors, and upon due
21 compliance with the provisions of law pertaining thereto, such assess-
22 ment rolls shall be deemed in all respects to be the annual village or
23 city assessment rolls prepared by the village or city board of assessors
24 as defined and provided in any law applicable and appertaining thereto.
25 § 3-3.0 Completion of tentative assessment roll, and notice thereof.
26 The [board of] assessors shall complete the tentative assessment roll
27 for the ensuing fiscal year on or before the first day of May. The form
28 of such roll shall be as prescribed by law and shall provide, among
29 [others] other information, a separate [column therein headed "unpaid
30 school taxes"] listing of unpaid school taxes. The [board of] assessors
31 shall make a copy of such assessment roll which shall be left with one
32 of their number, and shall forthwith cause a notice to be conspicuously
33 posted in three or more public places within the town, stating that they
34 have completed the assessment roll and that a copy thereof has been left
35 with one of their number at a specified place where it may be seen and
36 examined by any person until the fourth Tuesday of May next following
37 and that on that day they will meet at a time and place specified in the
38 notice to review their assessments. During such time the assessor with
39 whom the roll is left shall submit it to the inspection of every person
40 applying for that purpose. Publication of such notice once in any news-
41 paper having a general circulation within the town may be made in place
42 of such posting.
43 § 3-4.0 Notice of publication of assessment roll to non-residents.
44 Between the first and sixth days of May the board of assessors shall
45 mail a copy of the notice prescribed by section 3-3.0 to each non-resi-
46 dent person, corporation [and person] and/or entity who has filed a
47 written demand therefor with the town clerk on or before the fifteenth
48 day of the preceding April. In addition to the matters included in such
49 notice pursuant to section 3-3.0, such notice shall also specify each
50 parcel of land assessed to such non-resident person, corporation or
51 [person] entity and the assessed valuation thereof. Upon application
52 made before the third Tuesday of May by any such owner of real estate,
53 the assessors shall fix a time subsequent to the third Tuesday in May,
54 but not later than the fourth Tuesday of May, for a hearing to review
55 their assessment.
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1 § 3-5.0 [Final completion] Completion of final assessment roll. The
2 assessment roll shall be finally completed, verified and filed with the
3 town clerk in accordance with the provisions of the state real property
4 tax law, on or before the first day of July in each year.
5 § 3-6.0 County assessment official for fire district purposes. The
6 valuations, real property descriptions and other pertinent data
7 contained in the annual county assessment roll shall be used for the
8 purpose of annually levying and collecting taxes for fire district, fire
9 protection or similar purposes. It shall be the duty of each town board
10 of assessors to annually certify to the [clerk of the board of supervi-
11 sors] director of real property tax services the amount to be raised for
12 each fire district, fire protection or similar district, together with
13 an accurate reference to the real property against which a tax for such
14 purpose is to be levied, spread and collected. No formal or purported
15 copy of an assessment roll prepared by any agency other than [the] a
16 town board of assessors shall be recognized or used by the [clerk of the
17 board of supervisors] director of real property tax services for the
18 purposes referred to in this section. The expense, if any, incurred by
19 any town in carrying out the provisions of this section shall be a prop-
20 er charge against the district on whose behalf such taxes are levied and
21 shall be paid by such district to such town immediately after such taxes
22 shall have been collected.
23 § 3. Sections 4-1.0, 4-3.0, 4-3.1, 4-4.0, 4-6.0 and 4-7.0 of chapter
24 812 of the laws of 1942, constituting the Erie county tax act, sections
25 4-1.0, 4-3.0, 4-3.1 and 4-6.0 as amended by chapter 682 of the laws of
26 1969 and section 4-4.0 as amended by chapter 562 of the laws of 1943,
27 are amended to read as follows:
28 § 4-1.0 County assessment official for school district purposes. The
29 assessment annually made and completed as the county assessment roll,
30 shall be the assessment for school district purposes. It shall be the
31 duty of the board of assessors of each town, prior to the first day of
32 August, to prepare a separate assessment roll of property situated with-
33 in the school district or districts in such town, which separate assess-
34 ment roll shall be copied from the assessment roll just completed [and
35 shall be made on forms furnished by the Erie county legislature]. Such
36 roll may be prepared pursuant to the provisions of section 3-2.1 of this
37 act, shall be verified by the board of assessors as in section 3-5.0
38 provided and shall be used for school district purposes. Such school
39 district assessment roll shall contain all of the assessment information
40 contained in the county assessment roll and shall also [have a ruled
41 column headed "school district taxes"] separately set forth the school
42 district taxes, and the amount of the annual school tax shall be spread
43 upon such roll [in such column] as in this act provided.
44 § 4-3.0 Certification of school budgets and tax rates; school taxes to
45 be spread by [clerk of Erie county legislature] director of real proper-
46 ty tax services. After the lawful authorities in each school district
47 shall have adopted their school budget and fixed the amount of taxes to
48 be raised therein for such school district in the manner provided by
49 law, the board of education, board of trustees, or the sole trustee of
50 such school district, shall determine and fix the rate on each one thou-
51 sand dollars of assessed valuation of taxable real property therein,
52 necessary to raise the total amount of the budget of such school
53 district based upon the assessed valuations certified by the assessors.
54 They shall direct that the amount of such budget be raised by tax in
55 such school district and shall, prior to the tenth day of August of each
56 year, certify to and file with the [clerk of the Erie county legisla-
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1 ture] director of real property tax services such budget and such tax
2 rate, together with certified copies of all resolutions in connection
3 therewith. Thereupon [such clerk] the director of real property tax
4 services shall forthwith spread against each parcel of taxable real
5 property upon such school assessment roll, at the tax rate certified to
6 him, the amount of the school tax for the school year. The provisions of
7 this section relating to the spreading of the annual school district
8 taxes by the [clerk of the Erie county legislature] director of real
9 property tax services shall not apply to the school districts situated
10 in the town of Tonawanda, but the duty of spreading such school district
11 taxes shall devolve upon the assessor of such town. The assessor of the
12 town of Tonawanda shall on or before the tenth day of August of each
13 year deliver such roll to the [clerk of the Erie county legislature]
14 director of real property tax services.
15 § 4-3.1 Cost of creating school district roll to be charged to respec-
16 tive school districts. [The actual cost to the county of procuring and
17 furnishing the forms for school district assessment rolls to the respec-
18 tive boards of assessors as provided by section 4-1.0 of this act, and
19 the] The actual cost to the county per item of spreading the school
20 district taxes upon the various school district tax rolls shall be
21 apportioned and charged to the respective school districts benefitted by
22 such labor and material. The [clerk of the Erie county legislature]
23 director of real property tax services shall on or before the first
24 Tuesday of October in each year certify to the Erie county legislature
25 the total actual cost for material furnished and labor performed in the
26 making and spreading of such school district tax rolls together with his
27 apportionment thereof to each school district benefitted thereby; and
28 the Erie county legislature shall thereupon and on or before the first
29 Tuesday of December in each year determine the proper apportionment to
30 be charged to each school district benefited thereby. The [commissioner
31 of finance] director of real property tax services shall thereafter and
32 on or before the tenth day of March in each year file with each such
33 school district a statement of the amount so apportioned to such school
34 district and the amount so apportioned to and payable by the school
35 district shall be included in the next ensuing annual budget of such
36 school district and raised by tax upon all taxable real property therein
37 in the manner provided in this act for the levying and raising of school
38 district taxes, and when collected such amount shall be paid by the
39 school treasurer to the [commissioner of finance] Erie county comp-
40 troller. In the event of a default in such payment by such school
41 district, the county shall be entitled to proceed to satisfy such claim
42 as in section 12-10.0 of this act provided.
43 § 4-4.0 Levy of school district taxes. The [clerk of the board of
44 supervisors] director of real property tax services shall complete the
45 extension of taxes for school district purposes upon such school
46 district assessment roll and shall deliver such roll, together with the
47 certified copy of the school budget, tax rate and resolutions, to the
48 [board of supervisors] legislature on or before the first day of Septem-
49 ber in each year. The [board of supervisors] legislature shall, on or
50 before the first Tuesday of September in each year, levy the taxes so
51 extended for such school district purposes and thereupon such school
52 district assessment roll shall become and be the school district tax
53 roll. The clerk of the [board of supervisors] legislature shall cause
54 such school district budget, tax rate and resolutions to be printed in
55 the journal of the proceedings of the [board of supervisors]
56 legislature.
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1 § 4-6.0 Delivery of school district tax roll and warrant. After the
2 Erie county legislature shall have duly levied the school district
3 taxes, a warrant, under the seal of the county and signed by the chair-
4 man and clerk of such legislature, shall be annexed to the school
5 district tax roll, commanding the school district tax collector, the
6 collector of taxes, the treasurer of the city of Lackawanna, or the
7 receiver of taxes, as the case may be, and after him the [commissioner
8 of finance] director of real property tax services as herein provided,
9 to collect from the several persons and on the properties named and
10 described in such tax roll, the several sums mentioned therein opposite
11 their respective names or properties as the school tax, together with
12 the fees, penalties and interest charges as herein set forth.
13 § 4-7.0 Date of delivery of school district tax rolls. Such school
14 district tax rolls shall be delivered to the [supervisor of each town
15 and to the supervisor of the city of Lackawanna, and shall be by him
16 delivered to the] school district tax collector, the collector or
17 receiver of taxes on, or as soon after, the date of the levy of the
18 taxes thereon as is practicable, but in no event later than the tenth
19 day of September ensuing the date of levy.
20 § 4. Sections 5-0.2, 5-0.4, 5-5.1, 5-9.0, 5-10.0, 5-11.0, 5-12.0 and
21 5-13.0 of chapter 812 of the laws of 1942, constituting the Erie county
22 tax act, sections 5-10.0 and 5-13.0 as amended by chapter 439 of the
23 laws of 1997, section 5-5.1 as amended by chapter 474 of the laws of
24 1952 and sections 5-9.0 and 5-12.0 as amended by chapter 682 of the laws
25 of 1969, are amended to read as follows:
26 § 5-0.2 Method of election; certification. The election under section
27 5-0.0 shall be made at any annual meeting of the school district and
28 when such election is made it shall be certified by the clerk of the
29 school district to the town clerk and to the clerk of the [board of
30 supervisors] legislature on or before the first day of September follow-
31 ing such school district meeting, and it shall be spread upon the record
32 or minutes of the proceedings of the town board and the [board of super-
33 visors] legislature.
34 § 5-0.4 Revocation of election. Such school district may, at the
35 second annual district meeting following the annual district meeting at
36 which such election is made, elect to revoke and rescind its election
37 that its school district taxes be collected by the town collector or
38 receiver of taxes, and such revocation or rescission shall be certified
39 by the clerk of such school district to the town clerk and to the clerk
40 of the [board of supervisors] legislature on or before the first day of
41 September following such school district meeting; and the same shall be
42 spread upon the record or minutes of the proceedings of the town board
43 and the [board of supervisors] legislature. But no such revocation or
44 rescission shall in any manner invalidate, rescind or revoke any act
45 done, liability imposed or right accrued whether the same be contingent,
46 inchoate or consummate, or any suit, proceeding or prosecution had or
47 commenced or any penalty incurred prior to the effective date of such
48 revocation or rescission.
49 § 5-5.1 Tax bills to be prepared by [clerk of board of supervisors]
50 the director of real property tax services. Upon the [written] request
51 of any school district addressed to the [board of supervisors] director
52 of real property tax services, [such board may direct its clerk to] the
53 director, or his designee, may prepare for such school district annual
54 school district tax bills [by the use of accounting or tabulating
55 machines]. Such tax bill shall be in such form as will comply with the
56 provisions of this article. The actual cost to the county of procuring
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1 and preparing such tax bills shall be a charge upon the school district
2 at whose request the same shall have been prepared and the county shall
3 be reimbursed and shall be paid such cost as in section 4-3.1 of this
4 act provided.
5 § 5-9.0 Transcript of uncollected school district taxes. On the first
6 day of December next succeeding the delivery of the school district tax
7 rolls to the several school tax collectors, town collectors and receiv-
8 ers of taxes, or within five days thereafter, each school district tax
9 collector, town collector or receiver of taxes shall make a return of
10 the uncollected school district taxes to the board of education, board
11 of trustees or sole trustee of the school district; and such board of
12 education, board of trustees or sole trustee of such school district
13 shall make its certification and transmit the account, collector's affi-
14 davit and the certificate to the [commissioner of finance] director of
15 real property tax services not later than the eighth day of December.
16 § 5-10.0 Certification of unpaid school taxes to Erie county legisla-
17 ture. The [commissioner of finance] director of real property tax
18 services, after balancing and verifying such account of uncollected
19 school taxes, shall cause a transcript of the same to be filed with the
20 Erie county legislature of the county, and the [clerk of the Erie county
21 legislature] director of real property tax services shall thereupon and
22 prior to the delivery of county tax rolls prescribed by section 6-2.0,
23 spread such uncollected school district taxes, with an addition of ten
24 and one-half per centum, against the respective properties appearing on
25 the county assessment roll and liable therefore.
26 § 5-11.0 Payment by county to school districts. The [board of supervi-
27 sors] legislature, on or before the twentieth day of February of each
28 year shall cause to be paid to the respective school districts the
29 amount of such uncollected school district taxes, without interest, fees
30 or penalties.
31 § 5-12.0 Uncollected school district taxes belong to the county. Upon
32 the receipt by the [commissioner of finance] director of real property
33 tax services of the account of uncollected school district taxes, such
34 uncollected taxes thereon shall be and become the property of the county
35 of Erie and the county shall be entitled to collect and receive the same
36 with all lawful fees, penalties and interest charges as in this act
37 provided, to the same effect as though the said uncollected school
38 district taxes were county taxes returned to the [commissioner of
39 finance] director of real property tax services.
40 § 5-13.0 Collection by [commissioner of finance] director of real
41 property tax services. Such unpaid school district taxes may be paid to
42 and shall be received by the [commissioner of finance] director of real
43 property tax services with the ten and one-half per centum thereon
44 during the month of December and upon the payment of same such [commis-
45 sioner of finance] director of real property tax services shall issue
46 therefor his receipt, which receipt shall contain the same information
47 as is contained on the receipt issued pursuant to section 5-5.0, except
48 that the date of the receipt of such school district tax roll and
49 warrant by the collector or receiver of taxes need not be shown.
50 § 5. Sections 6-1.0, 6-2.0, 6-2.1, 6-3.0, 6-4.0, 6-4.1, 6-5.0, 6-6.0,
51 6-7.0, 6-8.0, 6-8.2, 6-9.0, 6-11.0, 6-13.0, 6-14.0, 6-16.0, 6-17.0,
52 6-18.0, 6-19.0, 6-20.0, 6-21.0, 6-23.0 and 6-24.0 of chapter 812 of the
53 laws of 1942, constituting the Erie county tax act, section 6-1.0 as
54 amended by chapter 627 of the laws of 1956, sections 6-2.0, 6-2.1,
55 6-3.0, 6-4.0, 6-5.0, 6-9.0, 6-11.0, 6-13.0, 6-18.0, 6-19.0, 6-20.0,
56 6-21.0 and 6-23.0 as amended by chapter 682 of the laws of 1969,
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1 sections 6-4.1 and 6-17.0 as amended by chapter 390 of the laws of 1999,
2 sections 6-7.0 and 6-8.0 as amended by chapter 8 of the laws of 2006,
3 section 6-8.2 as added and section 6-16.0 as amended by chapter 439 of
4 the laws of 1997, section 6-14.0 as amended by chapter 228 of the laws
5 of 1986, and section 6-24.0 as added by chapter 733 of the laws of 1959,
6 are amended to read as follows:
7 § 6-1.0 General tax levy; town and county budgets. [The board of
8 supervisors may prescribe and furnish the forms on which the proposed
9 taxes to raise county, town and special district budgets shall be
10 entered, and may authorize and direct the employment of tabulating or
11 other accounting machinery in ascertaining, spreading, entering and
12 extending such taxes.] The budgets of the several towns, fire districts
13 and local improvement districts shall be certified to the [board of
14 supervisors] Erie county legislature at least one week prior to the last
15 Tuesday of November, in accordance with law and the provisions of this
16 act, and upon the adoption of the county budget for the ensuing fiscal
17 year, [such board] the legislature shall[, on the last Tuesday of Novem-
18 ber, each year,] levy and cause to be spread the taxes to be raised for
19 such town, fire district and local improvement district budgets and
20 shall, at the same time, levy and cause to be spread the state and coun-
21 ty taxes pursuant to law for the ensuing fiscal year.
22 § 6-2.0 Fiscal year; tax lien date; delivery of rolls. The fiscal year
23 of the county shall begin on the first day of January and end on the
24 thirty-first day of December in each year. After the Erie county legis-
25 lature shall have duly completed the tax rolls of the several cities and
26 towns of said county, the taxes and assessments thereon shall be and
27 become liens as of the first day of January next ensuing the levy there-
28 of and shall remain such liens until paid; and the said [board] legisla-
29 ture shall cause the rolls of the city of Buffalo to be delivered to the
30 [commissioner of finance] director or real property tax services and
31 shall cause the rolls of the cities of Tonawanda, and Lackawanna and the
32 several towns to be delivered to their respective collectors and receiv-
33 ers of taxes on or as soon after the first day of January as practica-
34 ble, but in no event later than the first day of February in each year.
35 § 6-2.1 [Commissioner of finance] Director of real property tax
36 services to indicate tax delinquency on tax rolls. It shall be the duty
37 of the [commissioner of finance] director of real property tax services,
38 prior to the delivery of the tax rolls as directed in section 6-2.0, to
39 indicate which parcels of real property on such rolls are tax delin-
40 quent, by marking upon such rolls opposite the parcel of real property
41 affected, a statement indicating that there are unpaid taxes upon such
42 real property. The provisions of this section are for the benefit and
43 advice of delinquent taxpayers, and failure of the [commissioner of
44 finance] director of real property tax services to indicate such delin-
45 quency on such rolls shall in no manner affect the validity or enforcea-
46 bility of any tax, tax sale or tax sale certificate founded upon or in
47 any manner connected with such tax roll.
48 § 6-3.0 Warrant to [commissioner of finance] director of real property
49 tax services. To each roll so delivered to the [commissioner of finance]
50 director of real property tax services a warrant under the seal of the
51 county and signed by the then chairman and clerk of the Erie county
52 legislature shall be annexed, commanding him to collect from the several
53 persons and on the properties named and described in the tax rolls the
54 several sums mentioned in [the last column of] said rolls opposite their
55 respective names or properties, together with the fees, penalties and
56 interest charges as herein set forth.
A. 6730 10
1 § 6-4.0 [Commissioner of finance] Director of real property tax
2 services to advertise collection of taxes. The [commissioner of
3 finance] director of real property tax services, upon receiving such
4 rolls and warrants, shall cause to be published for not exceeding twenty
5 insertions, in two or more [daily] newspapers published in the [city of
6 Buffalo, each having a daily average] county of Erie, one of which shall
7 be a newspaper with a circulation of not less than fifty thousand, a
8 notice that the tax rolls and warrants have been received by him and
9 that all persons [and], corporations and/or entities named therein are
10 required to pay their taxes at his office on or before the fifteenth day
11 of February next ensuing. Such notice shall incorporate the schedule of
12 penalties herein provided.
13 § 6-4.1 Collection in the city of Buffalo. (a) The taxes in the city
14 of Buffalo shall be due and payable on or before the fifteenth day of
15 February next ensuing the levying of such tax, and when so paid, shall
16 be received with no additions or penalties. If paid on February
17 sixteenth and before March first, one and one-half per centum shall be
18 added; if paid on March first and before March sixteenth, three per
19 centum shall be added; if paid on March sixteenth and before April
20 first, four and one-half per centum shall be added; if paid on April
21 first and before April sixteenth, six per centum shall be added; if paid
22 on April sixteenth and before May first, seven and one-half per centum
23 shall be added. On the first day of May [and on the first day of each
24 month thereafter] an additional one and one-half per centum shall be
25 added [and collected by the commissioner of finance]; on the first day
26 of June an additional two per centum shall be added; on the first day of
27 July two and one-half per centum shall be added; on the first day of
28 August three per centum shall be added; on the first day of September
29 three and one-half per centum shall be added; on the first day of Octo-
30 ber four per centum shall be added; and on the first day of November
31 four and one-half per centum shall be added and such amounts shall be
32 collected by the director of real property tax services until the date
33 of the sale of such unpaid taxes as in this act provided. Whenever the
34 last day to pay such taxes without a penalty or with a stated penalty,
35 as hereinbefore or hereinafter provided, falls on a Sunday or legal
36 holiday, such taxes may be paid on the next business day succeeding such
37 Sunday or legal holiday without incurring any additional penalty.
38 (b) Notwithstanding the provisions of any other general, special or
39 local law, rule or regulation to the contrary, the [commissioner of
40 finance] director of real property tax services of the county of Erie is
41 authorized to accept partial payments to be applied toward current
42 fiscal year taxes.
43 (c) Each such partial payment shall be allocated and proportionally
44 applied against the unpaid current fiscal year taxes on the one hand and
45 the fees, penalties and interest charges accrued thereon on the other,
46 as of the date of the partial payment, in the proportions, respectively,
47 which the unpaid taxes and the accrued fees, penalties and interest
48 charges bear to the aggregate amount of the unpaid current fiscal year
49 taxes and the fees, penalties and interest charges accrued thereon.
50 (d) Except in the reduction of the unpaid amount of current fiscal
51 year taxes or liens, the provisions of this section and the receipt of
52 the partial payments authorized hereunder shall not impair or otherwise
53 affect the creation and continuing existence of any lien for unpaid
54 taxes in favor of the county, the authority of the county to sell tax
55 certificates, to issue or take a tax deed to any real property affected
56 by a tax certificate or to prosecute an action to foreclose or otherwise
A. 6730 11
1 enforce collection of any such tax sale certificate or lien for unpaid
2 taxes.
3 § 6-5.0 Warrants to town collectors. To each roll so delivered to the
4 several town collectors and receivers of taxes, a warrant under the seal
5 of the county and signed by the then chairman and the clerk of the Erie
6 county legislature shall be annexed, commanding such collector or
7 receiver of taxes, and after him the [commissioner of finance] director
8 of real property tax services as herein prescribed, to collect from the
9 several persons and on the properties named and described in the tax
10 rolls, the several sums mentioned in [the last column of] such rolls
11 opposite the respective names or properties, together with the fees,
12 penalties and interest charges as herein set forth.
13 § 6-6.0 Collectors and receivers of taxes to advertise receipt of tax
14 rolls and warrants. Each collector or receiver of taxes, upon receiving
15 such roll and warrant, shall forthwith cause to be published, for not
16 exceeding five insertions in a newspaper having a general circulation in
17 such town, a notice that the tax roll and warrant has been received by
18 him, specifying the date of such receipt, and that all persons [and],
19 corporations and/or entities named therein are required to pay their
20 taxes at his office on or before the fifteenth day of February next
21 ensuing, in the case of towns of the first class, and on or before the
22 fifteenth day of March next ensuing in the case of a town of the second
23 class, and that he will attend at the places and times specified in such
24 notice to receive such taxes as herein provided. Such notice shall
25 incorporate the scale of penalties herein provided. In the event that
26 there is no newspaper having a general circulation in such town, such
27 notice shall be given by posting copies thereon in five conspicuous
28 places within such town, calculated to give general notice to the
29 taxpayers thereof.
30 § 6-7.0 Collection in towns of the first class; penalties. (a) Taxes
31 in towns of the first class as defined by law, shall be due and payable
32 on or before the fifteenth day of February next ensuing the levying of
33 such tax, and when so paid, shall be received with no additions or
34 penalties. If paid on February sixteenth and before March first, one and
35 one-half per centum shall be added; if paid on March first and before
36 March sixteenth, three per centum shall be added; if paid on March
37 sixteenth and before April first, four and one-half per centum shall be
38 added; if paid on April first and before April sixteenth, six per centum
39 shall be added; if paid on April sixteenth and before May first, seven
40 and one-half per centum shall be added. Taxes paid on and after May
41 first, whether paid to the receiver of taxes pursuant to his warrant, or
42 any extension thereof, or to the [commissioner of finance] director of
43 real property tax services after the return of the rolls to him by such
44 receiver of taxes, shall be paid with an addition of nine per centum on
45 May first, [ten] nine and one-half per centum on June first, [twelve]
46 ten per centum on July first, [thirteen] ten and one-half per centum on
47 August first, [fifteen] eleven per centum on September first, [sixteen]
48 eleven and one-half per centum on October first and [eighteen] twelve
49 per centum on November first. Whenever the last day to pay such taxes
50 without a penalty or with a stated penalty, as hereinbefore or herein-
51 after provided, falls on a Sunday or legal holiday, such taxes may be
52 paid on the next business day succeeding such Sunday or legal holiday
53 without incurring any additional penalty.
54 (b) Notwithstanding the provisions of any other general, special or
55 local law, rule or regulation to the contrary, the collector or receiver
A. 6730 12
1 of taxes is authorized to accept partial payments to be applied toward
2 current fiscal year taxes.
3 (c) Each such partial payment shall be allocated and proportionally
4 applied against the unpaid current fiscal year taxes on the one hand and
5 the fees, penalties and interest charges accrued thereon on the other,
6 as of the date of the partial payment, in the proportions, respectively,
7 which the unpaid taxes and the accrued fees, penalties and interest
8 charges bear to the aggregate amount of the unpaid current fiscal year
9 taxes and the fees, penalties and interest charges accrued thereon.
10 (d) Except in the reduction of the unpaid amount of current fiscal
11 year taxes or liens, the provisions of this section and the receipt of
12 the partial payments authorized hereunder shall not impair or otherwise
13 affect the creation and continuing existence of any lien for unpaid
14 taxes in favor of the county, the authority of the county to sell tax
15 certificates, to issue or take a tax deed to any real property affected
16 by a tax certificate or to prosecute an action to foreclose or otherwise
17 enforce collection of any such tax sale certificate or lien for unpaid
18 taxes.
19 § 6-8.0 Collection in towns of the second class; penalties. (a) Taxes
20 in towns of the second class as defined by law, shall be due and payable
21 within ten days after the receipt of the roll and warrant by the collec-
22 tor, and if paid on or before the fifteenth day of March next ensuing
23 the levying of such tax, it shall be received together with a fee of one
24 and one-half per centum, unless waived as herein provided. If paid on or
25 after March sixteenth and before May first, seven and one-half per
26 centum shall be added. Taxes paid on or after May first, whether paid to
27 the collector pursuant to his warrant, or any extension thereof, or to
28 the [commissioner of finance] director of real property tax services
29 after the return of the rolls to him by such collector, shall be paid
30 with an addition of nine per centum on May first, [ten] nine and one-
31 half per centum on June first, [twelve] ten per centum on July first,
32 [thirteen] ten and one-half per centum on August first, [fifteen] eleven
33 per centum on September first, [sixteen] eleven and one-half per centum
34 on October first and [eighteen] twelve per centum on November first.
35 Whenever the last day to pay such taxes without a penalty or with a
36 stated penalty, as hereinbefore or hereinafter provided, falls on a
37 Sunday or legal holiday, such taxes may be paid on the next business day
38 succeeding such Sunday or legal holiday without incurring any additional
39 penalty.
40 (b) Notwithstanding the provisions of any other general, special or
41 local law, rule or regulation to the contrary, the collector or receiver
42 of taxes is authorized to accept partial payments to be applied toward
43 current fiscal year taxes.
44 (c) Each such partial payment shall be allocated and proportionally
45 applied against the unpaid current fiscal year taxes on the one hand and
46 the fees, penalties and interest charges accrued thereon on the other,
47 as of the date of the partial payment, in the proportions, respectively,
48 which the unpaid taxes and the accrued fees, penalties and interest
49 charges bear to the aggregate amount of the unpaid current fiscal year
50 taxes and the fees, penalties and interest charges accrued thereon.
51 (d) Except in the reduction of the unpaid amount of current fiscal
52 year taxes or liens, the provisions of this section and the receipt of
53 the partial payments authorized hereunder shall not impair or otherwise
54 affect the creation and continuing existence of any lien for unpaid
55 taxes in favor of the county, the authority of the county to sell tax
56 certificates, to issue or take a tax deed to any real property affected
A. 6730 13
1 by a tax certificate or to prosecute an action to foreclose or otherwise
2 enforce collection of any such tax sale certificate or lien for unpaid
3 taxes.
4 § 6-8.2 Collection of delinquent village taxes by the county [commis-
5 sioner of finance] director of real property tax services. Upon the
6 request by resolution of the board of trustees of any village in Erie
7 county, the Erie county legislature shall provide for the collection of
8 delinquent village taxes that are levied by such village subsequent to
9 the adoption of such resolution.
10 If action to enforce collection is to be initiated pursuant to this
11 section, the account and certificate described in subdivision three of
12 section fourteen hundred thirty-six of the real property tax law shall
13 be transmitted to the [county treasurer] director of real property
14 services by the board of trustees within fifteen days after the tax roll
15 and warrant has been returned by the village treasurer to the board of
16 trustees. Upon delivery to the [county treasurer] director of real prop-
17 erty services of the account and certificate of unpaid village taxes, a
18 penalty of seven and one-half per centum shall be added to each amount
19 currently due and owing. The amount of penalty and interest accumulated
20 on any delinquent account at the time such account is transmitted to the
21 [county treasurer] director of real property services shall be included
22 in and be deemed part of the amount of the unpaid tax for purposes of
23 payments to the village from the county [treasurer] and for purposes of
24 computing the additional percentage levied by the county legislative
25 body.
26 From the time of the return of the certified account of unpaid village
27 taxes described in this section, until a time two weeks prior to the
28 last day that is provided by law for the levy of town and county taxes,
29 the Erie county [commissioner of finance] director of real property tax
30 services shall receive the amount of taxes entered on said certified
31 account of unpaid village taxes, with interest added thereto as provided
32 by section 6-8.1 of this act, from any person whose real property is
33 included in such account. The Erie county [commissioner of finance]
34 director of real property tax services shall pay over to the village
35 treasurer not later than the fifteenth day of each month all monies
36 realized during the previous calendar month from the collection of such
37 unpaid taxes, including interest except that he shall retain the seven
38 and one-half per centum penalty imposed pursuant to this act, and such
39 amount shall be paid over to the county of Erie.
40 The [commissioner of finance] director of real property tax services
41 shall, within one year following the receipt of the account and certif-
42 ication of delinquent village taxes, pay to the village treasurer, the
43 amount of returned village taxes remaining unpaid, including interest
44 accumulated to the time of such payment pursuant to section 6-8.1 of
45 this act, to the village treasurer by the county [commissioner of
46 finance] director of real property tax services, except that said
47 [commissioner] director shall retain the seven and one-half per centum
48 penalty imposed pursuant to this act.
49 Within two weeks prior to the levy of the town and county taxes, the
50 account and certification of delinquent taxes remaining unpaid shall be
51 transmitted by the [county treasurer] director of real property tax
52 services to the county legislature, which shall cause the amount of such
53 unpaid taxes, together with ten and one-half per centum of the amount of
54 principal and interest, to be relevied upon the real property upon which
55 the same were originally imposed by the village. The amount relevied
56 pursuant to this section shall include village taxes payable in install-
A. 6730 14
1 ments which shall have remained unpaid after the date upon which the
2 last installment was due. After relevy on the town and county tax roll,
3 all such relevied amounts shall become part of the total tax to be
4 collected. Such relevied amounts shall be considered due and owing to
5 the county [commissioner of finance] director of real property tax
6 services to reimburse the county for the amounts advanced pursuant to
7 this section.
8 The same proceedings in all respects shall be had for the collection
9 of the amount so directed to be raised by the Erie county legislature as
10 are provided by law in relation to the collection of county taxes.
11 § 6-9.0 Payment of tax moneys to supervisor and [commissioner of
12 finance] director of real property tax services. From the tax moneys so
13 collected, the several collectors and receivers of taxes shall pay,
14 first, to the supervisor of the town such sum as shall have been levied
15 for all town, highway, bridge, fire district, special district, and
16 other miscellaneous town purposes; second, to the [commissioner of
17 finance] director of real property tax services of the county the resi-
18 due of the tax moneys so collected. Collectors and receivers of taxes
19 shall deposit moneys received by them and shall disburse the same at the
20 time and in the manner provided by law.
21 § 6-11.0 Bonds of collectors and receivers of taxes. Each collector
22 before receiving his roll and warrant shall execute to the supervisor of
23 such town a bond, with no less than two sufficient sureties, in the
24 penal sum of double the amount to be collected pursuant to such warrant;
25 or in case of a bond issued by a surety company duly licensed to issue
26 bonds in and by the state of New York, in a sum to be determined annual-
27 ly by a majority vote of such town board or common council. Such bond
28 shall be subject to the approval of the supervisor of such town and
29 shall by him be filed and recorded in the county clerk's office. Upon
30 certification by the [commissioner of finance] director of real property
31 tax services that such collector has duly and fully accounted to such
32 [commissioner of finance] director of real property tax services upon
33 return of the roll, such supervisor shall forthwith file a satisfaction
34 of such bond in such county clerk's office, and such bond shall thereup-
35 on by said county clerk be marked satisfied. Where receivers of taxes
36 have filed official undertaking pursuant to law, indemnifying their
37 respective towns, no additional bond as herein provided need be
38 furnished to the supervisor of such town.
39 § 6-13.0 Return by collectors and receivers of taxes. On the first day
40 of March next succeeding the delivery of the tax rolls to the several
41 collectors and receivers of taxes, or within five days thereafter, each
42 collector and receiver of taxes shall make a return to the [commissioner
43 of finance] director of real property tax services of the amount of
44 taxes by him collected, and pay over all moneys due said [commissioner
45 of finance] director of real property tax services and on the first day
46 of April following, or within five days thereafter, shall make a like
47 return and payment; and on the first day of May next succeeding, or
48 within five days thereafter, shall return the tax roll and make a full,
49 complete and final accounting under oath of all taxes by him so
50 collected together with a full and correct statement of all unpaid taxes
51 contained in said roll.
52 § 6-14.0 [Commissioner of finance] Director of real property tax
53 services shall extend time for collection. The [commissioner of finance]
54 director of real property tax services, upon the written application of
55 the supervisor of any town, or the common council of the cities of Tona-
56 wanda or Lackawanna, shall extend the time for collection of taxes
A. 6730 15
1 remaining unpaid in any such town or city to June thirtieth in any year;
2 provided, however, that the collector, receiver of taxes or treasurer of
3 any such town or city shall fully account to the [commissioner of
4 finance] director of real property tax services as herein provided, and
5 shall further account on or before the fifth day of each month during
6 the term of such extension.
7 § 6-16.0 Disposition of fees, penalties and interest. All moneys
8 representing fees, penalties and interest collected as a part of any tax
9 pursuant to the provisions of this act, except a school district tax,
10 shall be accounted for and disposed of as follows:
11 (a) In all cases where the taxes are being collected by a collector or
12 receiver of taxes or a village clerk or treasurer under his warrant, the
13 first seven and one-half per centum penalty chargeable and collected for
14 delayed payment of such tax shall be considered as a fee for collection,
15 and such fee of seven and one-half per centum shall be retained by such
16 collector or receiver of taxes and shall be by him disposed of according
17 to law. In all cases where, pursuant to this act, more than seven and
18 one-half per centum penalty is chargeable and collected by such collec-
19 tors and receivers of taxes, such penalty charged and collected in
20 excess of such seven and one-half per centum shall be considered as
21 interest on such taxes and when so collected shall be accounted for and
22 paid over to the [commissioner of finance] director of real property tax
23 services.
24 (b) After return of the tax rolls to the [commissioner of finance]
25 director of real property tax services such [commissioner of finance]
26 director of real property tax services shall collect the unpaid taxes
27 therein contained, together with the seven and one-half per centum fees
28 for collection and the interest and penalties prescribed in this act.
29 Such fees, penalties and interest collected and received by the [commis-
30 sioner of finance] director of real property tax services on any taxes
31 due the county shall be received by him on behalf of the county and he
32 shall account therefor in accordance with law.
33 § 6-17.0 Proceedings by [commissioner of finance] director of real
34 property tax services on returns.
35 (a) It shall be the duty of the [commissioner of finance] director of
36 real property tax services to collect and receive all taxes remaining
37 unpaid, including the taxes returned to him pursuant to the provisions
38 of article five of this act, together with the penalties on all unpaid
39 taxes as in this act prescribed.
40 (b) Notwithstanding the provisions of any other general, special or
41 local law, rule or regulation to the contrary, following the return of
42 the tax rolls the [commissioner of finance] director of real property
43 tax services of the county of Erie is authorized to accept partial
44 payments to be applied toward current fiscal year taxes.
45 (c) Each such partial payment shall be allocated and proportionally
46 applied against the unpaid current fiscal year taxes on the one hand and
47 the fees, penalties and interest charges accrued thereon on the other,
48 as of the date of the partial payment, in the proportions, respectively,
49 which the unpaid taxes and the accrued fees, penalties and interest
50 charges bear to the aggregate amount of the unpaid current fiscal year
51 taxes and the fees, penalties and interest charges accrued thereon.
52 (d) Except in the reduction of the unpaid amount of current fiscal
53 year taxes or liens, the provisions of this section and the receipt of
54 the partial payments authorized hereunder shall not impair or otherwise
55 affect the creation and continuing existence of any lien for unpaid
56 taxes in favor of the county, the authority of the county to sell tax
A. 6730 16
1 certificates, to issue or take a tax deed to any real property affected
2 by a tax certificate or to prosecute an action to foreclose or otherwise
3 enforce collection of any such tax sale certificate or lien for unpaid
4 taxes.
5 § 6-18.0 Warrant to sheriff to collect by levy and sale. Upon the
6 refusal, failure or neglect of any person or corporation named in the
7 county or school district tax rolls to pay the amount of his or its
8 respective taxes on or before the first day of September next ensuing
9 the levy of such tax, the [commissioner of finance] director of real
10 property tax services may issue a warrant under his hand and seal
11 directed to the sheriff of the county commanding him to collect the
12 amount of such taxes remaining unpaid, together with the interest, fees
13 and penalties on the same, at the rates hereinbefore provided, by levy,
14 distress and sale of the goods and chattels of the persons or corpo-
15 rations so in default as described in said tax rolls, or from and out of
16 any goods and chattels owned by him or it, wheresoever the same shall or
17 may be found within the county of Erie; and no claim of title made by
18 any other person to such goods and chattels shall be available to
19 prevent the sale thereof. Warrants issued to the sheriff as herein
20 provided shall be returned within thirty days from the date thereof and
21 no later than the time fixed by this act for the sale of real property
22 for uncollected taxes.
23 § 6-19.0 Sale by sheriff and disposition of proceeds. All moneys
24 collected by the sheriff under his warrant as provided in this section
25 shall be paid over to the [commissioner of finance] director of real
26 property tax services upon the return of such warrant. Said sheriff
27 shall give public notice of the time and place of sale and of the prop-
28 erty to be sold at least six days prior to the sale, by advertisement to
29 be posted in at least three public places in the city, town or village
30 where such sale shall be made, and all such sales shall be by public
31 auction. If the property distrained shall sell for more than the amount
32 of the taxes, fees and penalties thereon and the fees and costs of such
33 sale, the surplus shall be returned to the person or corporation to pay
34 whose taxes said property was distrained and sold. If any other person
35 shall claim such surplus, and such claim be admitted in writing by the
36 person or corporation for the payment of whose taxes the same was
37 distrained and sold, the surplus shall be paid to such claimant; but if
38 such claim be contested by any person, the surplus shall be paid to the
39 [commissioner of finance] director of real property tax services pending
40 determination by due course of law of the rights of the claimants there-
41 to.
42 § 6-20.0 Payment of state tax. It shall not be the duty of the
43 [commissioner of finance] director of real property tax services to
44 transmit to the state department of taxation and finance any account of
45 unpaid taxes assessed upon corporations or upon lands in the county, or
46 any collector's or receiver's affidavit in relation thereto; nor shall
47 the department of taxation and finance credit the said [commissioner of
48 finance] director of real property tax services with any unpaid taxes on
49 lands or upon corporations, but the whole amount of any state tax
50 imposed upon property in the county shall be paid by the [commissioner
51 of finance] director of real property tax services to the department of
52 taxation and finance on or before the fifteenth day of May next after
53 the same shall have been assessed upon the real property of said county,
54 retaining for the county the compensation for receiving and disbursing
55 now allowed by law, together with all interest accrued on said moneys
56 prior to its payment to the department of taxation and finance. If there
A. 6730 17
1 is not sufficient funds then in the county treasury, available to pay
2 such state tax, the [commissioner of finance] director of real property
3 tax services shall certify such fact to the Erie county legislature who
4 shall provide for the payment of same.
5 § 6-21.0 Omitted taxes; erroneous descriptions. The several town
6 collectors and receivers of taxes upon returning their rolls to the
7 [commissioner of finance] director of real property tax services as
8 herein provided, shall deliver to him a statement of all lands omitted
9 from the assessment rolls or imperfectly described and of all taxes
10 erroneously assessed, together with such information in relation thereto
11 as they upon diligent inquiry shall have been able to obtain. The
12 [commissioner of finance] director of real property tax services shall
13 examine such statements of tax arrearages and shall reject all taxes on
14 lands that shall be so imperfectly described, and all taxes so erro-
15 neously assessed, in form or substance, that the collection thereof
16 cannot be enforced, and shall on or before the first Tuesday of November
17 in each year deliver a transcript thereof to the Erie county legislature
18 and to the boards of assessors of the respective towns or cities
19 affected. The board of assessors of the town or city affected by such
20 rejection shall cause a correct description of such lands to be entered
21 in the next ensuing assessment roll and the Erie county legislature
22 shall relevy against the said lands under the perfected description the
23 said tax theretofore rejected, together with the tax for the ensuing
24 year, marking the relevied tax as a reassessment; and the said tax so
25 relevied shall be considered and enforced as a tax of the year in which
26 such relevy shall be made. In the event that the title to any lands
27 shall have been transferred to a bona fide purchaser for value prior to
28 such relevy, the rejected tax on such lands shall not be relevied, but
29 the amount thereof shall be cancelled and charged back as in this act
30 provided.
31 § 6-23.0 Collection of taxes on part of property. The grantee of a
32 part of any lot, piece or parcel of land charged with taxes may pay the
33 taxes upon such part provided that he furnish a particular specification
34 and description of such part and if the part on which the tax shall be
35 so paid shall be an undivided share, the person paying the same shall
36 state the name of the owner of such share. Collection of taxes upon such
37 part shall be made pursuant to the following:
38 (a) Where the tax is to be paid to the collector or receiver of taxes,
39 the person paying such tax on such part shall procure from the assessors
40 of the town in which such real property is situated a certificate, which
41 certificate shall show the name and address of the owner of such part,
42 the name and address of the owner of the remaining part, a brief
43 description of each part sufficient to identify the same and a division
44 of the assessment for all general and local purposes against the entire
45 lot, piece or parcel of land to be divided in such a manner as to create
46 two or more separate assessments against the parts so divided. Upon
47 presentation of such certificate to the collector or receiver of taxes,
48 such collector or receiver of taxes shall thereupon receive and accept
49 the taxes upon such part or parts in conformity with such certificate.
50 Such collector or receiver of taxes shall thereupon enter upon the tax
51 rolls the names and addresses of the owners of the respective parts, the
52 respective assessments and the respective taxes, together with his nota-
53 tion of the payment that he has received; and such collector or receiver
54 of taxes shall be credited upon his return to the [commissioner of
55 finance] director of real property tax services with the amounts so
56 paid.
A. 6730 18
1 (b) Where such tax upon a part of any lot, piece or parcel of land
2 situated within the county outside of the city of Buffalo is payable to
3 the [commissioner of finance] director of real property tax services, he
4 shall receive the same pursuant to the provisions of subdivision (a) of
5 this section; if such lot, piece or parcel of land is situated within
6 the city of Buffalo, he shall receive such tax in accordance with any
7 division thereof made by the board of assessors of the city of Buffalo;
8 provided, however, that this provision shall not apply in the event that
9 the lot, piece or parcel of land shall have been included in and sold at
10 the annual tax sale.
11 (c) Where the taxes on a part of any lot, piece or parcel of land
12 shall have been paid prior to the date of the annual tax sale, such part
13 shall be excepted and withheld from any such annual tax sale.
14 § 6-24.0 Collection of taxes in quarterly or semi-annual installments.
15 1. Notwithstanding the provisions of any other general, special or local
16 law, the [board of supervisors] legislature, by resolution duly adopted
17 in any year prior to the time of its annual tax levy therein by a two-
18 thirds vote of all the members of such board or body, may determine
19 that, until such action be rescinded, any taxes thereafter levied by it
20 upon real property situate within such county, may be paid in quarterly
21 installments, or in semi-annual installments, each of which installments
22 except the last shall be equal, on or before such days within the fiscal
23 year for which such taxes are to be levied, as may be prescribed by such
24 resolution.
25 2. Such resolution may provide different installment periods for
26 differing classifications of taxes and assessments. Any such resolution
27 shall state the number of installment payments, either two or four, and
28 the respective dates upon which the taxes are to become payable. No
29 installment may be paid unless all prior installments shall have been
30 paid or shall be paid at the same time.
31 3. The warrants issued for the collection of any such taxes shall
32 likewise contain appropriate directions for their collection and payment
33 and the return of unpaid taxes and assessments in accordance with the
34 law appertaining thereto as modified by and in accordance with such
35 resolution; and the collection of such taxes and assessments shall ther-
36 eafter proceed in such manner.
37 4. If such board or body is required to include in such levy the
38 amount certified to it by the appropriate officer or officers of another
39 municipal corporation, then in such a case the resolution specified in
40 subdivision one must be adopted not only by the board levying such taxes
41 but also by the legislative body of such other municipal corporation,
42 and both such resolutions must conform as to the manner and procedure
43 for collecting such taxes in installments.
44 5. If by virtue of action taken for the collection of taxes pursuant
45 to this section, the return of unpaid taxes be not made in time suffi-
46 cient to permit of the sale of the real estate therefor at the time when
47 such sale would otherwise be held as required by law, the time for
48 advertising and holding such sale and for doing any other act in
49 connection therewith shall be postponed until the corresponding time one
50 year later, when such sale shall then be held.
51 6. If any installment of taxes shall be paid when due or within five
52 days thereafter, no interest or penalty shall be charged thereon; if not
53 so paid, interest shall be added at the rate of six per centum per annum
54 to be calculated from the date first payable to and including the last
55 day of the month following the date of payment, or to the date specified
56 for the payment of the last installment of taxes, whichever shall be
A. 6730 19
1 earlier; provided that any taxes or the balance thereof remaining unpaid
2 on the date specified for the payment of the last installment of taxes,
3 shall be subject to interest and penalties on the entire amount unpaid
4 from the time they would attach and at the rate as otherwise provided by
5 law. Discounts, if any, may be allowed on taxes and assessments paid in
6 full within the time and at the rate provided by the law appertaining
7 thereto in any case.
8 § 6. Sections 7-1.0, 7-2.0, 7-3.0, 7-4.0, 7-5.0, 7-7.0, 7-8.0, 7-9.0,
9 7-11.0, 7-12.0, 7-13.0, 7-14.0, 7-14.1, 7-15.0, 7-16.0 and 7-17.0 of
10 chapter 812 of the laws of 1942, constituting the Erie county tax act,
11 sections 7-1.0, 7-2.0, 7-3.0, 7-4.0, 7-5.0, 7-7.0, 7-8.0, 7-9.0, 7-11.0,
12 7-12.0, 7-14.0, 7-14.1, 7-16.0 and 7-17.0 as amended and section 7-15.0
13 as renumbered by chapter 682 of the laws of 1969, and section 7-13.0 as
14 amended by chapter 390 of the laws of 1999, are amended to read as
15 follows:
16 § 7-1.0 Sale of tax delinquent lands. Whenever any tax charged on real
17 estate and not rejected or cancelled as herein provided, shall remain
18 unpaid on the first day of November next ensuing the date of the levy of
19 the county taxes, the [commissioner of finance] director of real proper-
20 ty tax services shall proceed to advertise and sell tax certificates
21 upon such real estate for the payment of such tax, fees, penalties and
22 interest, and the expense on such sale. The expense of publishing and of
23 conducting the sale shall, except as herein provided, be a charge on the
24 land affected and shall be added to the tax, fees, penalties and inter-
25 est.
26 § 7-2.0 Notice of tax sale. The [commissioner of finance] director of
27 real property tax services shall immediately after the first day of
28 November in each year cause to be published twice in each week for three
29 successive weeks in two [daily] newspapers of the county of Erie printed
30 in the English language [and each having a daily], one of which shall be
31 a newspaper with a circulation of [over] not less than fifty thousand, a
32 notice to the public and all persons interested, stating that on a day
33 subsequent to the expiration of the said three weeks, and during the
34 succeeding days, which dates shall be specified in such notice, he will
35 sell tax certificates upon the real estate for which taxes are unpaid
36 for the current year at his office in the city of Buffalo, to satisfy
37 the taxes, fees, penalties, interest and charges which may be due there-
38 on at the time of such sale, and that the tax rolls containing a
39 description of all parcels so to be sold, together with the amount of
40 taxes charged thereon, the name of the owner thereof if known, and if
41 unknown, so marked "unknown", will be open for inspection to any person
42 applying therefor to the [commissioner of finance] director of real
43 property tax services. Within three days after the last publication of
44 such notice, due proof of the publication thereof shall be made and
45 filed by the newspapers publishing the same in the office of the said
46 [commissioner of finance] director of real property tax services, who
47 shall cause the same to be properly filed, indexed and numbered.
48 § 7-3.0 Rules of tax sale. The [commissioner of finance] director of
49 real property tax services may prescribe reasonable rules and regu-
50 lations to expedite and govern the conduct of such sale and such rules
51 and regulations shall be set forth in said notice of sale and shall be
52 binding upon all persons attending such sale.
53 § 7-4.0 Date of completion of sale; validity. Such sale shall commence
54 and be completed previous to the thirtieth day of November in the year
55 in which said notice is published, unless adjournments or recesses for a
56 total period of not more than ten days thereafter shall be taken by said
A. 6730 20
1 [commissioner of finance] director of real property tax services. No
2 error or imperfection in any notice or statement so made or published
3 shall render any such sale void or shall in any manner affect the valid-
4 ity thereof; except that as to any particular parcel of property in
5 respect to which a material error occurred or imperfection existed, the
6 sale of such particular parcel may be set aside upon the suit of the
7 owner thereof, brought within three months after the conclusion of such
8 sale.
9 § 7-5.0 Conduct of tax sale. On the day of sale specified in such
10 notice, the [commissioner of finance] director of real property tax
11 services shall commence the sale of such tax certificates and he shall
12 continue the same from day to day, and each tax certificate shall be
13 sold for a sum sufficient to pay all the taxes, fees, penalties, inter-
14 est and charges which may be due at the time of such sale.
15 § 7-7.0 Certificates of sale to county; rights thereunder. The
16 [commissioner of finance] director of real property tax services may
17 make certificates of sale of all tax certificates so bid in by or sold
18 to the county, describing the lands affected; and such certificates
19 shall be subject to the same right of redemption as those purchased by
20 individuals. If the amount of taxes on the land so affected by the sale
21 of a tax certificate shall not be paid, the [commissioner of finance's]
22 director of real property tax services' deed thereof shall have the same
23 effect and become absolute in the same manner on the performance of all
24 conditions as in the case of sales and conveyances to individuals.
25 § 7-8.0 Assignment of county certificates of sale. The [commissioner
26 of finance] director of real property tax services shall sell and assign
27 any tax certificate bid in by or sold to the county at any time before
28 the redemption of such land when so directed by resolution of the Erie
29 county legislature, upon payment of the amount fixed by such resolution
30 as reimbursement to the county, the purchaser or assignee thereof to
31 have all the rights and assume all the liabilities of the original
32 purchaser.
33 § 7-9.0 Presumption of non-payment; validation. No tax, tax sale or
34 tax sale certificate shall be invalid or unenforceable because of the
35 failure of the collector or receiver of taxes to verify the return of
36 his tax roll; the certification by the [commissioner of finance] direc-
37 tor of real property tax services that any tax in the tax roll of any
38 tax district on file in his office remains unpaid shall be presumptive
39 evidence of the fact of such non-payment and after the lapse of five
40 years from the date at which the real property affected by such unpaid
41 tax has been sold, such presumption shall be conclusive and absolutely
42 binding upon all persons having any interest in such real property. All
43 taxes and assessments heretofore spread upon the assessment rolls of the
44 various cities and of the various towns in the county, other than on
45 property illegally assessed or described, are hereby validated and
46 rendered legal and binding upon the persons taxed and the property
47 assessed, notwithstanding any irregularity, omission or error in any of
48 the proceedings relating to the same or in the making, levying and
49 assessment of the same. All proceedings for the collection of such taxes
50 are hereby declared valid and effectual notwithstanding any irregulari-
51 ty, omission or error in any such proceedings; provided, however, that
52 nothing in this act contained shall be held to revive or validate any
53 claim or demand, the enforcement of which otherwise is barred by lapse
54 of time.
55 § 7-11.0 Certificates of sale; payment and assignment thereof. The
56 purchasers at such tax sale shall pay the amount of their respective
A. 6730 21
1 bids to the [commissioner of finance] director of real property tax
2 services within ten days after the sale, and upon such payment, the said
3 [commissioner of finance] director of real property tax services shall
4 execute and deliver to the purchaser of any such tax lien a certificate
5 in writing, describing the real estate affected and the sum paid there-
6 for. The [commissioner of finance] director of real property tax
7 services shall keep a record thereof in a book to be known as the sale
8 book of unpaid taxes for the year in which the sale is held. No assign-
9 ment of such a certificate shall be valid or effective for any purpose
10 until the same shall have been presented to the [commissioner of
11 finance] director of real property tax services and a memorandum made by
12 him of such assignment in the sale book containing the record of the
13 certificate so assigned, opposite said record. Every such certificate
14 shall be presumptive evidence that the sale and all proceedings prior
15 thereto including the assessment of the land were regular and according
16 to the provisions of this act and of all the laws relating thereto.
17 § 7-12.0 Failure of purchaser to pay for tax sales. If any purchaser
18 at any sale of tax certificates for unpaid taxes made pursuant to the
19 provisions of this act shall neglect or refuse to pay the amount of his
20 purchase or purchases within the time mentioned in section 7-11.0 here-
21 of, the [commissioner of finance] director of real property tax services
22 may state an account against such purchaser and deliver it to the county
23 attorney who shall be entitled to recover the same with costs from such
24 purchaser by an action in the name of the county, and for that purpose
25 he shall forthwith cause a suit to be instituted therefor. Where any
26 purchaser at such sale shall not have paid the amount of his purchase or
27 purchases within ten days after the date of sale, or the same shall not
28 have been collected from him, it shall be lawful for the [commissioner
29 of finance] director of real property tax services to forthwith cancel
30 such sale and thereupon all the rights of the said purchaser shall be
31 extinguished and the tax certificate or certificates so sold to him
32 shall then belong to the county as provided in section 7-6.0 of this
33 act. No certificate shall be delivered by the [commissioner of finance]
34 director of real property tax services to any purchaser at such sale
35 until after the said purchaser shall have paid the full amount of all
36 his purchases and ten cents for each of said certificates, which sum
37 shall be added to and form part of the consideration of such purchase.
38 § 7-13.0 Redemption within two years. (a) The owner or occupant of,
39 or any person interested in, any real estate sold for taxes to any indi-
40 vidual purchaser as aforesaid, may redeem the same at any time within
41 two years after the last day of such sale by paying to the [county trea-
42 surer] director of real property tax services for the use of such
43 purchaser, his heirs or assigns, the sum mentioned in his certificate
44 and interest thereon at the rate of one and one-half per centum per
45 calendar month or part thereof, to be calculated from the first day of
46 December of the year of the sale for which such certificate was given,
47 together with the expenses accrued at the time of such redemption for
48 serving notices of redemption; and if purchased by or sold to the county
49 as herein provided, the said redemption may be accomplished by paying to
50 the [county treasurer] director of real property tax services the same
51 amount with the same interest and accrued expenses, if any, as if a
52 certificate for such sale had been issued to an individual.
53 (b) Notwithstanding the provisions of any other general, special or
54 local law, rule or regulation to the contrary, the [commissioner of
55 finance] director of real property tax services of the county of Erie is
56 authorized to accept partial payments to be applied toward the redemp-
A. 6730 22
1 tion of any real estate affected by a tax certificate held and owned by
2 the county.
3 (c) Each such partial payment shall be allocated and proportionally
4 applied against the unpaid amount of the tax certificate on the one
5 hand, and the fees, penalties and interest charges accrued thereon on
6 the other, as of the date of the partial payment, in the proportions,
7 respectively, which the unpaid tax certificate and the accrued fees,
8 penalties and interest charges bear to the aggregate amount of the
9 unpaid tax certificate and the fees, penalties and interest charges
10 accrued thereon.
11 (d) Except in the reduction of the unpaid amount of any tax sale
12 certificate or lien, the provisions of this section and the receipt of
13 the partial payments authorized hereunder shall not impair or otherwise
14 affect the creation and continuing existence of any lien for unpaid
15 taxes in favor of the county, the right of the county to issue or take a
16 tax deed to any real property affected by such a tax certificate or the
17 authority of the county to prosecute an action to foreclose or otherwise
18 enforce collection of any such tax sale certificate or lien for unpaid
19 taxes.
20 § 7-14.0 Payment by [commissioner of finance] director of real proper-
21 ty tax services upon redemption. The [commissioner of finance] director
22 of real property tax services upon receipt of any moneys for the redemp-
23 tion of a tax sale certificate not owned by the county, shall notify the
24 owner of such redemption, and upon due proof of ownership and surrender
25 of such certificate, such owner shall be entitled to receive from the
26 [commissioner of finance] director of real property tax services the
27 amount so paid for the redemption thereof without any interest thereon
28 for the period of time between the date of redemption and repayment to
29 the certificate holder.
30 § 7-14.1 Notice of tax delinquency to owner. It shall be the duty of
31 the [commissioner of finance] director of real property tax services to
32 mail a notice of tax delinquency at least once in each of the five years
33 following the date of the tax sale to the name and address of each owner
34 of tax-delinquent real property as such name and address appear on the
35 latest tax rolls in his hands. Such notice shall contain a brief
36 description of such tax-delinquent real property and the date when and
37 the amount for which such real property was sold at the tax sale for the
38 year of delinquency; but the provisions of this section being for the
39 benefit of such taxpayers, failure to mail any such statement and fail-
40 ure by the taxpayer to receive the same shall not in any manner whatso-
41 ever affect the validity or enforceability of any tax sale certificate
42 in the hands of any holder thereof.
43 § 7-15.0 Refund for unenforceable certificate of sale; limitation.
44 Whenever the holder of a tax sale certificate, other than the county,
45 has been unable to enforce the lien of such tax sale certificate or has
46 been unable to recover or to retain possession of any real estate
47 affected by the lien of such tax sale certificate by reason of illegali-
48 ty in the assessment of such real estate or in the levying of the tax or
49 in the proceedings for the collection of such tax, the [board of super-
50 visors] legislature, provided that not more than six years have elapsed
51 since the date on which such tax sale certificate was issued, shall
52 refund to such holder the face amount of such certificate together with
53 interest thereon at the rate of two per centum per annum. As to a tax
54 sale certificate held by a person other than the county which has been
55 outstanding and unpaid for a period of five years or more at the time
56 this act takes effect, the claim of the holder of such certificate for a
A. 6730 23
1 refund hereunder shall be presented to the [board of supervisors] legis-
2 lature within one year from the date this act takes effect.
3 § 7-16.0 Payment of certificates fifteen years old; limitation. When-
4 ever any tax sale certificate has been outstanding, unsatisfied and
5 unpaid for a period of fifteen years from the date on which such certif-
6 icate was issued, and provided that no proceeding shall have been there-
7 tofore commenced for the foreclosure of such certificate or the acquisi-
8 tion of title to or possession of the real estate affected thereby, such
9 certificate may be paid and satisfied and the real estate affected
10 thereby may be redeemed upon the payment to the [commissioner of
11 finance] director of real property tax services, on behalf of the holder
12 of such certificate including the county of Erie, of the face amount of
13 such certificate without interest, fees, penalties, or any other charges
14 thereon; and such payment and redemption shall be as effectual and
15 conclusive as though made on or before the date of expiration of the
16 original period of redemption in this act provided. As to a tax sale
17 certificate which has been outstanding, unsatisfied and unpaid for a
18 period of fourteen years or more at the time this act takes effect, the
19 right of the holder of such a certificate, including the county of Erie
20 to demand, receive or collect such interest, fees, penalties, or any
21 other charges thereon shall be barred upon the expiration of one year
22 from the date this act takes effect.
23 § 7-17.0 Certificates deemed satisfied after twenty-five years; limi-
24 tation. Whenever any tax sale certificate has been outstanding, unsat-
25 isfied and unpaid for a period of twenty-five years from the date on
26 which such certificate was issued, and provided that no proceeding shall
27 have been theretofore commenced for the foreclosure of such certificate
28 or the acquisition of title to or possession of the real estate affected
29 thereby, the rights and claims of the holder of such a certificate
30 including the county shall be extinguished; and such certificate is
31 presumed by the lapse of time to be paid and satisfied and may be
32 cancelled as herein provided. As to a tax sale certificate which has
33 been outstanding and unpaid for a period of twenty-four years or more at
34 the time this act takes effect, the rights or claims of the holder of
35 such a certificate including the county of Erie must be asserted or
36 prosecuted by an action, or otherwise proceeded upon as in this act
37 provided within one year from the date this act takes effect. Within the
38 limitations of the provisions of this section, the [commissioner of
39 finance] director of real property tax services shall annually during
40 the month of December make an entry opposite each such certificate
41 outstanding, unsatisfied and unpaid upon his tax sale registers, to the
42 effect that such certificate is cancelled pursuant to the provisions of
43 this act, and upon demand such [commissioner of finance] director of
44 real property tax services shall furnish his certificate of cancellation
45 of such tax sale certificate, which certificate may be recorded in the
46 Erie county clerk's office as in this act provided. Such [commissioner
47 of finance] director of real property tax services shall annually on or
48 before the second Tuesday of February certify to the Erie county legis-
49 lature an abstract of such cancelled tax sale certificates owned by the
50 county, and the Erie county legislature shall act thereon in accordance
51 with the provisions of this act.
52 § 7. Sections 8-1.0, 8-4.0, 8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and
53 8-11.0 of chapter 812 of the laws of 1942, constituting the Erie county
54 tax act, section 8-1.0 as amended by chapter 431 of the laws of 2010 and
55 sections 8-4.0, 8-5.0, 8-6.0, 8-7.0, 8-8.0, 8-9.0 and 8-11.0 as amended
56 by chapter 682 of the laws of 1969, are amended to read as follows:
A. 6730 24
1 § 8-1.0 Notice to redeem. Except as provided in section 7-17.0 of this
2 act, whenever any lot or parcel of land heretofore or hereafter affected
3 by the sale of a tax certificate for taxes by the [commissioner of
4 finance] director of real property tax services shall remain unredeemed
5 at the expiration of nine months after the date of such sale, or at any
6 time thereafter, the grantee under such tax sale certificate or the
7 person claiming under him may serve a notice, written or printed, or
8 partly written and partly printed on the owner of such land and also
9 upon all persons having mortgages upon such land, stating in substance a
10 description of the lot or parcel of land covered by such certificate,
11 the amount for which the tax lien was sold, the nature and amount of
12 other charges allowable under this act, the last day of redemption of
13 any such real estate, and the office or place where and the hours when
14 the money for such redemption can be paid, which office or place of
15 business shall be in the city of Buffalo and which hours shall be
16 between nine o'clock in the forenoon and four o'clock in the afternoon.
17 The last day of redemption to be specified in such notice shall be not
18 less than three months from the date of the service thereof, nor prior
19 to two years from the date of such sale. Such notice shall be served
20 personally or left with some adult person at the residence or place of
21 business of all persons entitled to such notice if they or any of them
22 reside in the city of Buffalo or have a place of business therein; and
23 in case they or any of them do not so reside or have such a place of
24 business in said city, then such notice shall be served by mailing a
25 copy thereof addressed to them at the post office at or nearest to their
26 last known or reputed place of residence, and if after diligent inquiry
27 no information can be obtained as to such last reputed place of resi-
28 dence, then such notice shall be served by mail addressed to them at the
29 post office at or nearest to the property described in such notice. The
30 expense of mailing or serving each such notice shall be added to and
31 become a part of the amount required to be paid for the redemption of
32 such real estate.
33 § 8-4.0 Redemption after notice. Any person may at any time before the
34 last day of redemption specified in such notice redeem the said land by
35 paying to the [commissioner of finance] director of real property tax
36 services the amount due as hereinbefore provided and every such redemp-
37 tion shall be as effectual as if made before the expiration of the two
38 years allowed to redeem the land sold.
39 § 8-5.0 Redemption before notice. Any person may at any time prior to
40 the service of such notice to redeem, redeem any lands so sold by paying
41 to the [commissioner of finance] director of real property tax services
42 the consideration money for which the lands to be redeemed were sold,
43 together with one percentum interest per calendar month thereon from the
44 date of the sale upon which such certificate was issued.
45 § 8-6.0 Certificate of redemption. Upon redemption as herein provided,
46 the [commissioner of finance] director of real property tax services
47 shall give to the person redeeming a certificate stating the amount
48 paid, the year in which the sale was made and showing particularly what
49 land such payment is intended to redeem and such certificate shall be
50 evidence of such redemption.
51 § 8-7.0 Proof of service of notice to redeem. The owner and holder of
52 any certificate of sale, in order to complete his title to the land
53 conveyed shall, within thirty days after the service of such notice or
54 notices to redeem, file with the [commissioner of finance] director of
55 real property tax services a duplicate copy of the notice served,
56 together with the affidavit of service by some person who shall be
A. 6730 25
1 certified as credible by the officer before whom such affidavit shall be
2 taken, that such notice as herein required was duly and properly served,
3 specifying the manner and time of such service.
4 § 8-8.0 Absolute conveyance upon failure to redeem. If the [commis-
5 sioner of finance] director of real property tax services shall be
6 satisfied by such affidavit that the proper notice to redeem has been
7 duly served, and if the moneys required to be paid for the redemption of
8 such land shall not have been paid as hereinbefore provided, he shall
9 upon demand execute and deliver to the owner of the tax sale certif-
10 icate, or to his heirs or assigns, a conveyance of the real estate so
11 affected which shall vest in the grantee an absolute estate in fee
12 subject, however, to the lien of any and all outstanding and unpaid tax
13 liens issued by the county or by any other municipality in which such
14 real estate is located. The [commissioner of finance] director of real
15 property tax services shall demand and receive from such purchaser, for
16 the county, two dollars for executing such conveyance. Before delivering
17 such a conveyance the [commissioner of finance] director of real proper-
18 ty tax services shall demand and be entitled to delivery of the tax sale
19 certificate or certificates held by such grantee or the person from or
20 through whom such grantee derives his right to such conveyance.
21 § 8-9.0 Effect of tax deed. Every such tax deed shall be executed by
22 the [commissioner of finance] director of real property tax services or
23 by his deputy, under his hand and seal, and the execution thereof shall
24 be acknowledged before a proper officer the same as other conveyances of
25 real estate are executed and acknowledged under the laws of the state.
26 Such tax deed shall be presumptive evidence that the sale of the tax
27 lien was regular and that all of the proceedings prior to such tax sale,
28 including the assessing of the lands affected by such tax lien, were
29 regular. After six years from the date of the recording of any such tax
30 deed in the county clerk's office, such presumptions shall be conclu-
31 sive.
32 § 8-11.0 County may take such deed. The [commissioner of finance]
33 director of real property tax services is hereby authorized and
34 empowered, when so directed by the Erie county legislature, to perfect
35 the title of the county to any lands affected by tax certificates to and
36 held by the county pursuant to tax sale and in so doing, the same
37 proceedings shall be taken as in the case of an individual perfecting
38 his title to lands under this act; provided, however, that tax sale
39 certificates owned and acquired by the county under this act shall be
40 liens upon the property so sold until paid; and the notices required to
41 be served and the proceedings to be taken under this act for the
42 collection of unpaid tax liens, or perfecting the title to said lands
43 may be served or taken at any time before the redemption of the lands so
44 sold.
45 § 8. Sections 9-1.0, 9-1.1, 9-2.0, 9-6.0 and 9-11.0 of chapter 812 of
46 the laws of 1942, constituting the Erie county tax act, sections 9-1.1,
47 9-2.0, 9-6.0 and 9-11.0 as amended by chapter 682 of the laws of 1969,
48 are amended to read as follows:
49 § 9-1.0 When foreclosure may be taken. Whenever a tax sale certificate
50 issued on any tax sale shall be outstanding, unredeemed and unpaid for a
51 period of not less than two years nor more than twenty-five years after
52 the issuance thereof and no conveyance has been taken thereunder, the
53 holder of such tax sale certificate, including the county of Erie, may
54 bring an action to recover the amount paid for such certificate with all
55 interest, penalties, additions and expenses as in this act provided. For
56 that purpose, such a holder may maintain an action in the supreme court
A. 6730 26
1 or in the county court of Erie county for the sale of the lands affected
2 by such certificate. Jurisdiction of such action is hereby expressly
3 conferred upon such supreme or county court.
4 § 9-1.1 Appointment of receiver. At any time after the commencement of
5 an action brought pursuant to the provisions of article nine of this
6 act, by and on behalf of the county to foreclose one or more tax sale
7 certificates, the county shall be entitled, as a matter of right, to the
8 appointment of a receiver of the rents and profits of the real estate
9 affected by the tax sale certificate or certificates being foreclosed.
10 Application for the appointment of such receiver shall be to the court
11 in which such action is pending. Notice of such application shall be
12 given as follows: by leaving a copy thereof at each inhabited building
13 on the land foreclosed by the action, with a person of full age, if any
14 be found; upon each defendant who has appeared and answered, by mailing
15 a copy thereof to such defendant or his attorney; upon all other defend-
16 ants, by mailing a copy thereof to such defendants at their addresses if
17 such addresses are readily ascertainable, and if such addresses cannot
18 be readily ascertained the mailing of such notice to such defendants is
19 hereby dispensed with. On every such application the court shall desig-
20 nate the [commissioner of finance] director of real property tax
21 services to be such receiver, and such [commissioner of finance] direc-
22 tor of real property tax services shall act as such receiver without any
23 additional fees or compensation; nor shall any attorneys' fees or
24 compensation be allowed or granted in such receivership. The [commis-
25 sioner of finance] director of real property tax services shall file no
26 bond or undertaking in connection with any receivership granted here-
27 under, other than the official bond required to be filed by him pursuant
28 to law. As receiver the [commissioner of finance] director of real prop-
29 erty tax services shall apply the rents and profits of such real estate
30 in satisfaction to the costs and charges of the action and in satisfac-
31 tion of taxes and tax liens in the order of their priority as fixed by
32 the final judgment of the court. He shall also have the same powers as
33 receivers who are appointed in actions to foreclose a mortgage on real
34 property, and such other and further powers as may be ordered by the
35 court. He shall make and file with and as a part of the judgment roll in
36 such proceeding an account of his receivership.
37 § 9-2.0 [Commissioner of finance] Director of real property tax
38 services to be referee to sell. Whenever a judgment of foreclosure and
39 sale shall be granted in such an action to foreclose such tax sale
40 certificate, it shall direct the [commissioner of finance] director of
41 real property tax services to act as the referee to make the sale, but
42 such referee shall not be entitled to any fees for such service.
43 § 9-6.0 Presumptions of validity. Whenever under this act a cause of
44 action, defense, or counter-claim for the foreclosure of any such tax
45 lien or tax sale certificate exists or is in any manner founded upon
46 such tax lien or tax sale certificate, it shall be presumed that the
47 lien purported to be transferred by such instrument is a valid, subsist-
48 ing and enforceable lien, and that it has been duly sold or assigned to
49 the holder thereof, and it shall not be necessary to plead or prove any
50 act, proceeding, notice or action preceding the delivery of such tax
51 sale certificate; nor shall it be necessary to establish the validity of
52 the tax lien transferred or represented by such tax sale certificate. If
53 a party or person in interest in any such action or proceeding shall
54 claim that any tax lien or tax sale certificate is irregular or invalid,
55 or that there is any defect therein, or that any transfer or issuance of
56 any such tax sale certificate is irregular or invalid, such invalidity,
A. 6730 27
1 irregularity or defect must be specifically pleaded or set forth and
2 must be established affirmatively by the party or person pleading or
3 setting forth the same, and in any such action or proceeding, the tran-
4 script of the [commissioner of finance] director of real property tax
5 services and his certification thereof shall be presumptive evidence of
6 the legality of the taxes and assessments therein described and of the
7 regularity of all proceedings required by law to be taken; and after the
8 lapse of five years from the date on which the real property affected by
9 such tax sale certificate has been sold, pursuant to article seven of
10 this act, such presumptions shall be conclusive and absolutely binding
11 upon all persons having any interest in such real property.
12 § 9-11.0 [Commissioner of finance] Director of real property tax
13 services to execute referee's deed. Upon payment of the amount for
14 which the real property has been sold, the [commissioner of finance]
15 director of real property tax services shall execute and deliver a deed
16 of the lands so sold to the purchaser, his heirs or assigns. Such deed
17 shall contain a proper reference to the proceedings and shall be under
18 the seal of the [commissioner of finance] director of real property tax
19 services and shall be acknowledged in due form by the [commissioner of
20 finance] director of real property tax services so as to entitle it to
21 be recorded. In the absence or inability of such [commissioner of
22 finance] director of real property tax services to act, his deputy may
23 act as referee, execute the proper deed and seal the same as herein
24 provided.
25 § 9. Sections 10-1.0, 10-2.0, 10-3.0, 10-4.0, 10-5.0, 10-6.0, 10-7.0,
26 10-9.0, 10-10.0 and 10-11.0 of chapter 812 of the laws of 1942, consti-
27 tuting the Erie county tax act, sections 10-2.0, 10-9.0 and 10-11.0 as
28 amended by chapter 682 of the laws of 1969 and section 10-10.0 as
29 amended by chapter 789 of the laws of 1944, are amended to read as
30 follows:
31 § 10-1.0 [Board of supervisors] Legislature may relevy taxes. Whenever
32 it shall appear to the [board of supervisors] legislature that any tax
33 or assessment levied or assessed in any previous year or years upon
34 taxable real property in the county for any general or local purpose, or
35 for any special improvement in a special improvement district in a town
36 in such county, was illegal or was erroneously taxed or assessed, by
37 reason of which illegal or erroneous taxation or assessment such real
38 property did not become subject to or liable for the payment of such tax
39 or assessment, the [board of supervisors] legislature may reassess and
40 relevy the tax upon such real property for such general or local
41 purposes or for such local improvement or improvements on account of
42 which such illegal or erroneous taxes or assessments were levied or
43 assessed for such previous years or years.
44 § 10-2.0 Reassessment roll made by [commissioner of finance] director
45 of real property tax services. The Erie county legislature shall direct
46 the [commissioner of finance] director of real property tax services to
47 prepare and file with the clerk of such legislature a special reassess-
48 ment roll, in the same form as the roll in ordinary use within the coun-
49 ty, describing the real property so liable for retaxation and reassess-
50 ment, and showing the valuation or valuations of such real property in
51 the same amount as fixed by the assessors for each of the previous years
52 for which a retaxation and reassessment is to be made against such real
53 property. To such special reassessment roll shall be annexed the certif-
54 icate of the [commissioner of finance] director of real property tax
55 services, certifying that such real property has been correctly
56 described and that the valuations contained in such roll are identical
A. 6730 28
1 with the valuations contained in the roll in the [commissioner of
2 finance's] director of real property tax services' office for the year
3 or years for which such reassessment or relevy is made.
4 § 10-3.0 Action upon such roll. Upon the receipt of such special reas-
5 sessment roll, the [board of supervisors] legislature of the county of
6 Erie shall relevy the state, county, town, school, general highway and
7 general light tax, and all other taxes for general purposes for the year
8 or years for which the relevy is made, against the real property so set
9 forth in the roll, at the same rate as the original levy for the year
10 involved was applied to the other parcels of property within the same
11 township; provided, however, that the [board of supervisors] legislature
12 may, in its discretion, add to the amount so relevied interest at the
13 rate of six per centum per annum upon the several sums levied, from
14 January first of the year for which said tax was levied to the date of
15 such relevy.
16 § 10-4.0 Local assessments to be levied. The [board of supervisors]
17 legislature shall determine whether any of the real property so liable
18 for retaxation and reassessment lies within the boundaries of any local
19 or special improvement district in any of the towns of the county; or
20 within any joint local improvement districts in one or more such towns,
21 or partly in a town and partly in a city or village adjoining any town
22 within the county. Whenever any real property so liable for retaxation
23 or reassessment shall lie within any such special or local district, as
24 hereinbefore described, the [board of supervisors] legislature shall
25 ascertain the total amount which was raised within said special or local
26 improvement district in each year for which such reassessment is made,
27 for interest and principal on bonded indebtedness, maintenance and
28 replacements. The [board] legislature shall thereupon reassess and
29 relevy the local improvement assessments for the year for which such
30 reassessment is made, against such real property within the particular
31 district, in accordance with the benefits which such real property
32 derived from said district and the expenditures made on behalf of said
33 district, in the year or years involved in such reassessment; and to the
34 amount of such reassessment the board may, in its discretion, add inter-
35 est at the rate of six per centum per annum, from January first of each
36 year for which such assessment was levied to the date of such reassess-
37 ment.
38 § 10-5.0 Roll to be filed with clerk of [board of supervisors] legis-
39 lature. When the various items for general taxation and local improve-
40 ment assessments have been determined [upon] by the [board of supervi-
41 sors] legislature, it shall cause the same to be relevied, reassessed
42 and respread against the particular parcels of real property appearing
43 upon such special reassessment roll, in separate columns, in the manner
44 provided for in the regular annual tax rolls of the county, and shall
45 thereupon file such completed reassessment roll with the clerk of the
46 [board of supervisors] legislature.
47 § 10-6.0 Notice of hearing on such roll. The [board of supervisors]
48 legislature shall cause to be served upon the owners of such real prop-
49 erty, and all others having an interest therein, a notice that such
50 taxes or assessments have been relevied and respread and that a hearing
51 will be held before such [board of supervisors] legislature at a time
52 and place to be specified in such notice for the purpose of reviewing
53 and correcting such retaxation or reassessment. Service of such notice
54 shall be made by publishing a true copy thereof in a daily newspaper
55 published in the city of Buffalo and in a newspaper, if any, published
56 in the town where the property so retaxed or reassessed is located at
A. 6730 29
1 least ten days prior to the date of such hearing. Such publication shall
2 be made twice in the period of ten days prior to such meeting, each
3 publication being at least five days apart, and such notice shall be
4 addressed: "To the owners, occupants and all others interested in the
5 within described property." Such notice shall state that said roll has
6 been filed with the clerk of the [board of supervisors] legislature and
7 may be examined at his office, and any person feeling himself aggrieved
8 by such retaxation or reassessment shall attend at the time and place
9 specified in such notice and shall file with the [board of supervisors]
10 legislature written verified objections stating the nature of his
11 objections and the grounds thereof.
12 § 10-7.0 Hearing and proceedings thereon. The [board of supervisors]
13 legislature may appoint a committee of the [board of supervisors] legis-
14 lature to meet at the time and place specified in such notice and to
15 hear the objections to said reassessment roll and to take testimony
16 thereon and to inquire into the circumstances thereof and to report back
17 their findings to the [board of supervisors] legislature. Such report
18 and reassessment roll shall lie on the table for one week and may be
19 thereafter adopted, modified, amended or rejected by the vote of a
20 majority of the elected members of the [board of supervisors] legisla-
21 ture.
22 § 10-9.0 Delivery of roll and warrant to [commissioner of finance]
23 director of real property tax services. To such reassessment roll as
24 finally adopted shall be annexed a warrant under the hand and seal of
25 the chairman of the Erie county legislature and the clerk thereof,
26 directing the [commissioner of finance] director of real property tax
27 services to collect the amount specified [in the last column opposite]
28 relative to each parcel so retaxed or reassessed, with interest at the
29 rate of one-half of one per centum to be added on the first day of each
30 month next succeeding the date on which such roll shall have been deliv-
31 ered to the [commissioner of finance] director of real property tax
32 services. Such reassessment roll shall be forthwith delivered to the
33 [commissioner of finance] director of real property tax services of the
34 county of Erie for collection, and he shall cancel upon the various tax
35 rolls and tax sales registers the illegal or erroneous taxes, assess-
36 ments and tax sales so reassessed, and shall mark thereon an adequate
37 reference to the reassessment roll so delivered to him.
38 § 10-10.0 Review. Any person taxed or assessed upon such reassessment
39 roll, claiming to be aggrieved thereby, may seek a review of the same by
40 certiorari pursuant to the provisions of article seventy-eight of the
41 civil practice [act] law and rules within thirty days after the adoption
42 of said roll by the [board of supervisors] legislature.
43 § 10-11.0 Foreclosure of unpaid relevied tax. Whenever any tax or
44 assessment on the real property described in said reassessment roll
45 shall remain unpaid in the hands of the [commissioner of finance] direc-
46 tor of real property tax services for a period of one year from the date
47 of the delivery of such reassessment roll to the [commissioner of
48 finance] director of real property tax services, the county of Erie may
49 bring an action in the supreme court or Erie county court, as plaintiff,
50 for the foreclosure of the lien of such unpaid taxes or assessments and
51 for the sale of the lands affected thereby. In any such action to fore-
52 close the said unpaid tax or assessment liens, all of the provisions of
53 this act relating to the foreclosure of unpaid tax liens and the sale
54 and conveyance of lands therefor shall apply.
55 § 10. Sections 11-2.0, 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-8.0,
56 11-11.0, 11-12.0, 11-13.0, 11-14.0, 11-23.0, 11-24.0, 11-25.1 and
A. 6730 30
1 11-26.0 of chapter 812 of the laws of 1942, constituting the Erie county
2 tax act, sections 11-2.0 and 11-14.0 as amended by chapter 981 of the
3 laws of 1973, sections 11-3.0, 11-4.0, 11-6.0, 11-7.0, 11-11.0, 11-13.0,
4 11-23.0, 11-24.0 and 11-26.0 as amended by chapter 682 of the laws of
5 1969, subdivision (d) of section 11-4.0 as added and section 11-12.0 as
6 amended by chapter 431 of the laws of 2010 and section 11-25.1 as added
7 by chapter 767 of the laws of 1949, are amended and a new section
8 11-11.1 is added to read as follows:
9 § 11-2.0 When applicable; presumption of non-payment of lien. Where
10 the county owns a tax sale certificate which has been due and unpaid for
11 a period of at least [two years] one year from the date [on which] of
12 the sale of such tax sale certificate affecting the real property
13 [affected by such tax sale certificate was sold], the lien of such tax
14 sale certificate may be summarily foreclosed by the county in the manner
15 provided by the in rem provisions of this act, notwithstanding the
16 provisions of any general, special or local law. Ownership by the county
17 of such a tax sale certificate or of a transfer of such a tax lien or of
18 any other instrument evidencing such tax lien issued by it shall be
19 conclusive evidence of the fact that the tax assessment or other legal
20 charges represented thereby have not been paid to the county or assigned
21 by it.
22 § 11-3.0 Certification of tax delinquency. It shall be the duty of the
23 [commissioner of finance] director of real property tax services to
24 transmit to the Erie county legislature from time to time transcripts of
25 tax delinquencies and tax delinquent real properties for foreclosure
26 pursuant to the in rem provisions of this act and for such purposes the
27 [commissioner of finance] director of real property tax services shall
28 furnish to [such] the Erie county legislature all the necessary
29 abstracts from his records of such delinquencies. The Erie county legis-
30 lature may thereupon direct that the in rem provisions of this act shall
31 be applied to all or any part of such real property and the delinquent
32 taxes set forth in such transcript and may direct the inclusion of any
33 other tax delinquency and tax delinquent real property subject to such
34 in rem foreclosure. Thereupon it shall be the duty of the county attor-
35 ney to conduct and consummate such foreclosure proceedings as directed
36 by the Erie county legislature.
37 § 11-4.0 Preparation of list of tax delinquent properties. The [coun-
38 ty attorney] director of real property tax services shall prepare a list
39 to be known and designated as "the list of delinquent taxes and proper-
40 ties," and the parcels of real property affected thereby and set forth
41 therein shall be numbered serially. Such list shall bear the following
42 caption which shall be regarded as the title of the in rem foreclosure
43 hereunder: "State of New York, County Court, Erie County, In the matter
44 of the foreclosure of tax liens by the county of Erie pursuant to the in
45 rem provisions of the Erie county tax act and the resolution of the Erie
46 county legislature as shown by item ________________ page _______ of the
47 minutes of the proceedings of the said legislature for the year
48 ________________." As to each parcel of real property affected, such
49 list shall contain
50 (a) A brief description thereof sufficient to identify the same. Such
51 description shall be deemed sufficient when it states, as to subdivision
52 lots the subdivision lot number and map cover number of the subdivision
53 as filed in the county clerk's office; as to all other parcels the
54 description as it appears on the latest tax roll in the hands of the
55 [commissioner of finance] director of real property tax services.
A. 6730 31
1 (b) The name of the last owner as the same appears on the latest tax
2 roll in the hands of the [commissioner of finance] director of real
3 property tax services, or a statement that the owner is unknown, if such
4 be the case.
5 (c) A statement of the amount of the lien of each tax sale certificate
6 owned by the county and unpaid on such parcel, the certificate number
7 and year of sale of each such tax sale certificate and the date or dates
8 from which and the rate or rates at which interest and penalties are to
9 be added.
10 (d) A statement that the amount required to redeem any real property
11 affected by such a tax sale certificate, and the amount to be recovered
12 by the county, shall include the aggregate amount of all tax sale
13 certificates affecting same owned by the county as of the date such list
14 is filed in the county clerk's office by the county attorney, together
15 with all interest, penalties, additions and expenses as in this act
16 provided, and shall also include a per parcel fee, to be known as the
17 "in rem fee", which shall not exceed the sum of five hundred dollars, to
18 cover the presumptive cost to the county for reasonable and necessary
19 attorneys' fees, abstracts of title and other disbursements in
20 connection with such foreclosure pursuant to the in rem provisions of
21 this act.
22 § 11-6.0 Verification of list and filing thereof. Such list shall be
23 verified by the affidavit of the [commissioner of finance] director of
24 real property tax services and shall thereupon be filed in the county
25 clerk's office by the county attorney. Certified copies of such list
26 shall be filed by the county attorney in the office of the [commissioner
27 of finance] director of real property tax services and in the office of
28 each assessor, tax collector and receiver of taxes and treasurer of the
29 respective towns, cities and villages in which such listed real property
30 is located.
31 § 11-7.0 Effect of filing list. The filing of such list of delinquent
32 taxes and properties in the office of the county clerk shall constitute
33 and have the same force and effect and shall be deemed to give the same
34 notice of such foreclosure proceeding as the filing and recording in
35 said clerk's office of an individual notice of pendency of a tax fore-
36 closure action and of the filing in the county court of a separate and
37 individual complaint by the county against the owners of the real prop-
38 erty proceeded against and described, to enforce the payment of the
39 delinquent taxes, assessments or other lawful charges which have accumu-
40 lated and have become liens against such property and which remain
41 unpaid on said [commissioner of finance's] director of real property tax
42 services' tax rolls.
43 § 11-8.0 Duty and fee of county clerk. The county clerk shall index
44 such list in a separate book kept for that purpose to the name of the
45 county of Erie and the filing and indexing of such list shall constitute
46 due filing, recording and indexing of the notice of pendency as to each
47 parcel of property notwithstanding and in lieu of the provisions of any
48 other law. The county clerk shall not be entitled to a fee [of not more
49 than ten dollars] for such receiving, filing, recording and indexing of
50 each such list[, which fee shall be in lieu of any and all other fees
51 payable to such clerk for like services].
52 § 11-11.0 Redemption and filing certificate thereof. Upon redemption
53 as permitted by this article, the person redeeming shall be entitled to
54 a certificate thereof from the [commissioner of finance] director of
55 real property tax services describing the property in the same manner as
56 it is described in such list of delinquent taxes and properties. Upon
A. 6730 32
1 the filing of such certificate of redemption with the county clerk, the
2 county clerk shall note the word "redeemed" and the date of such filing
3 opposite the description of said parcel on such list. Such notation
4 shall operate to cancel the notice of pendency of action with respect to
5 such parcel.
6 § 11-11.1 Deferral for homestead properties. (a) Within twenty days
7 of the last date for redemption as set forth in the notice published
8 pursuant to section 11-12.0 of this article, an owner or occupant of a
9 homestead property as defined in subdivision (q) of section 2-1.0 of
10 this act may apply for deferral of the foreclosure proceeding. The
11 application shall be made to the director of real property tax services
12 on a form prescribed by him. The application shall be sworn to by an
13 owner or occupant of the homestead property and such application shall
14 be notarized or, if a notary is unavailable, such application shall be
15 signed and verified or otherwise authenticated by a local government
16 official. Such application shall not be unduly burdensome to the appli-
17 cant. The director of real property tax services or his agents or
18 employees shall have the authority to investigate the qualification of a
19 parcel as homestead property. Whether at the time of application or as
20 part of his investigation, the director of real property tax services
21 may require the submission of evidence supporting the qualification of a
22 parcel as homestead property. In no event shall such application,
23 including any form and supporting documents of any kind, be construed as
24 an answer or have any other legal effect in the foreclosure proceedings
25 brought pursuant to this article.
26 (b) An owner or occupant shall not be eligible for a deferral where
27 such person is the owner of another parcel within the county of Erie
28 upon which there is a lien for unpaid county, town or special district
29 taxes.
30 (c) The director of real property tax services shall grant deferral to
31 homestead properties having applied pursuant to subdivision (a) of this
32 section.
33 (d) The effect of a deferral pursuant to this section shall be that
34 the property be removed from the foreclosure proceeding in the calendar
35 year during which deferral is granted. Nothing in this section shall be
36 construed to (i) allow a parcel to qualify for deferral in consecutive
37 years, (ii) affect the enforcement and collection of unpaid tax sale
38 certificates, as is provided for in this article, in any subsequent
39 calendar year, or (iii) provide any right or remedy to a property owner
40 except through the foregoing application process.
41 (e) Any challenge to a determination made by the director of real
42 property tax services pursuant to this section shall be brought pursuant
43 to article seventy-eight of the civil practice law and rules by order to
44 show cause to the same court that has jurisdiction over the pending
45 foreclosure proceeding. Any such challenge must be filed and served no
46 later than fourteen days prior to the public sale conducted pursuant to
47 section 11-23.0 of this article.
48 § 11-12.0 Public notice of foreclosure. Upon the filing of such list
49 in the office of the county clerk, the county attorney shall forthwith
50 cause a notice of foreclosure to be published at least once a week for
51 six successive weeks in two newspapers designated by him and published
52 within the county of Erie. Such notice shall be in substantially the
53 following form:
54 "State of New York, County Court, Erie County
55 NOTICE OF FORECLOSURE OF TAX LIENS
56 BY THE COUNTY OF ERIE BY ACTION IN REM
A. 6730 33
1 Please take notice that on the ___________ day of _________________
2 the county of Erie pursuant to law filed with the clerk of Erie county a
3 list of parcels of property affected by unpaid tax liens held and owned
4 by said county of Erie which, on such date, had been due and unpaid for
5 a period of at least [two years] one year after the date [on which] of
6 the tax sale certificate affecting such real property [affected by such
7 unpaid tax liens was sold]. Such list contains as to each such parcel
8 (a) a brief description of the property affected by each tax lien, (b)
9 the name of the last known owner of such property as the same appears on
10 the latest tax roll in the hands of the [commissioner of finance] direc-
11 tor of real property tax services, or a statement that the owner is
12 unknown if such be the case, (c) a statement of such tax liens upon such
13 parcel of property including such tax sale certificates owned by the
14 county of Erie which shall have been due for less than two years,
15 together with the date or dates from which and the rate or rates at
16 which interest and penalties shall be computed, (d) a statement that the
17 amount required to redeem any such parcel of property, and the amount to
18 be recovered by the county, includes all tax sale certificates owned by
19 the county and affecting such property, together with all interest,
20 penalties, additions and expenses as in this act provided, and also
21 includes an "in rem fee" of $_____ per parcel (here insert a sum not to
22 exceed five hundred dollars) to cover the presumptive cost to the county
23 for reasonable and necessary attorneys' fees, abstracts of title and
24 other disbursements in connection with such foreclosure pursuant to the
25 in rem provisions of this act.
26 All persons having or claiming to have an interest in the real proper-
27 ty described in such list of delinquent taxes and properties are hereby
28 notified that the filing of such list constitutes the commencement by
29 said county of Erie of an action in the county court of Erie county to
30 foreclose the tax liens therein described by a foreclosure proceeding in
31 rem and that such list constitutes a notice of the pendency of action
32 and a complaint by the said county of Erie against each piece or parcel
33 of land therein described to enforce the payment of such tax liens. Such
34 action is brought against the real property only and is to foreclose the
35 tax liens described in such lists.
36 No personal judgment shall be entered herein against any owner for
37 such taxes, assessments or other legal charges or any part thereof.
38 This notice is directed to all persons having or claiming to have an
39 interest in the real property described in such list of delinquent taxes
40 and property and such persons are hereby notified further that a certi-
41 fied copy of such list of delinquent taxes and property has been filed
42 in the office of the [commissioner of finance] director of real property
43 tax services of said county of Erie and in the respective offices of
44 each tax collector and a receiver of taxes and treasurers of the respec-
45 tive cities, towns, and villages in which such listed real property is
46 located, and will remain open for public inspection up to and including
47 the ___________ day of ___________________________ , (here insert a date
48 at least seven weeks from the date of the first publication of this
49 notice) which date is hereby fixed as the last day for redemption.
50 And take further notice that any person having or claiming to have an
51 interest in any such parcel of real property and the legal right thereto
52 may on or before said date redeem the same by paying to the said
53 [commissioner of finance] director of real property tax services of Erie
54 county the amount of all such unpaid tax liens thereon and in addition
55 thereto all interest and penalties which are a lien against such real
56 property computed to and including the date of redemption.
A. 6730 34
1 In the event that such taxes are paid by a person holding a lien of
2 record against such property, the person so paying shall be entitled to
3 have the tax liens affected thereby satisfied of record or to receive an
4 assignment of such tax liens evidenced by a proper written instrument.
5 Any person having any right, title or interest in or lien upon any
6 parcel of real property described in such list of delinquent taxes and
7 properties may serve a duly verified answer upon the county attorney for
8 the county of Erie setting forth in detail the nature and amount of his
9 interest and any defense or objection to the foreclosure. Such answer
10 must be filed in the office of the county clerk and served upon the
11 county attorney within twenty days after the date above mentioned as the
12 last day for redemption. In the event of failure to redeem or answer by
13 any person having the right to redeem or answer, such person shall be
14 forever barred and foreclosed of all his right, title, interest and
15 equity of redemption in and to the parcel of real property described in
16 such list of delinquent taxes and properties and a judgment in foreclo-
17 sure may be taken by default.
18 Take further notice that the ownership by the county of the tax sale
19 certificates set forth on such list of delinquent taxes and properties
20 is conclusive evidence of the fact that the taxes, assessments or other
21 legal charges represented thereby have not been paid to the county or
22 assigned by it.
23 ________________________________
24 [Commissioner of Finance]
25 Director of Real Property Tax
26 Services
27 _______________________________
28 Attorney for the County of Erie
29 (Address)"
30 § 11-13.0 Copy of notice to owner. On or before the date of the first
31 publication of the notice above set forth, a copy of such notice shall
32 be posted in the office of the [commissioner of finance] director of
33 real property tax services and in the Erie county hall and also in three
34 other conspicuous places within each city, town or village in which the
35 real property affected by such proceeding is situated. The county attor-
36 ney shall cause a copy of such notice to be mailed to the last known
37 address of each owner of property affected thereby as the same appears
38 upon the current records and tax rolls in the office of the [commission-
39 er of finance] director of real property tax services, and in the event
40 that the name or address of such owner does not appear in such records
41 or rolls, such mailing shall be dispensed with and an affidavit estab-
42 lishing the absence of such name or address shall be made and filed in
43 the office of the county clerk. There shall be inserted with or annexed
44 to such notice a statement substantially as follows:
45 "To the party to whom the enclosed notice is addressed:
46 You are the presumptive owner or lienor of one or more of the parcels
47 mentioned and described in the list referred to in the enclosed notice.
48 Unless the taxes and assessments and all other legal charges are paid,
49 a homestead deferral is granted or an answer is interposed, as provided
50 by statute, such property will be sold at tax foreclosure as provided by
51 the in rem provisions of the Erie county tax act.
52 Dated:
53 ________________________________
54 [Commissioner of Finance]
55 Director of Real Property Tax
A. 6730 35
1 Services
2 _______________________________
3 Attorney for the County of Erie
4 (Address)"
5 § 11-14.0 Notice to mortgagee or lienor. At any time after the enact-
6 ment of this act, any owner of real property in the county, any mortga-
7 gee thereof or any person having a lien or claim thereon or interest
8 therein may file with the [commissioner of finance] director of real
9 property tax services a notice stating his name, residence, and post
10 office address and a description of the parcel or parcels in which such
11 person has an interest[, which notice shall continue in effect for the
12 purposes of this section for a period of two years, unless earlier
13 cancelled by such person]. The county attorney shall mail to each such
14 person forthwith after the completion and filing of the list of delin-
15 quent taxes and posting as herein provided, a copy of the notice
16 required under section 11-13.0 of this act and affecting such parcel or
17 parcels; and shall also mail to each such person a copy of the notice of
18 the sale of the real property affected by such list. Such notices shall
19 be mailed to the last known address of such persons by registered or
20 certified mail within sixty days. The failure of the county attorney to
21 mail such notices as herein provided shall not affect the validity of
22 any proceeding brought pursuant to the in rem provisions of this act.
23 § 11-23.0 Public sale; [commissioner of finance] director of real
24 property tax services to be referee. The sale directed by the court
25 shall be at public auction under the direction of the [commissioner of
26 finance] director of real property tax services who shall act as referee
27 thereat. Public notice thereof shall be given once a week for at least
28 three successive weeks in a newspaper published in the county of Erie.
29 The [commissioner of finance] director of real property tax services
30 shall receive no fee or compensation for his services as such referee.
31 The description of the parcel of land offered for sale in such notice
32 shall be that contained in the list of delinquent taxes and properties
33 or such other description of such parcel as the court in its judgment
34 may direct.
35 § 11-24.0 Deed description as directed by court. The judgment of fore-
36 closure and sale pursuant to the in rem provisions of this act, shall
37 direct the [commissioner of finance] director of real property tax
38 services as such referee to execute and deliver to the purchaser a deed
39 conveying title to the parcel or parcels affected by such judgment and
40 sold at such sale. The description used in such deed shall be that
41 contained in the list of delinquent taxes and properties or such other
42 description as the court in its judgment may direct.
43 § 11-25.1 Conclusive presumption by deed; limitation. Every deed given
44 pursuant to the provisions of this article shall be presumptive evidence
45 that the action and all the proceedings therein and all proceedings
46 prior thereto from and including the assessment of the lands affected
47 and all notices required by law were regular, were regularly had, taken
48 and given, and in accordance with all provisions of law relating there-
49 to. After two years from the date of recording such deed, such presump-
50 tion shall be conclusive[; except that as to such deeds which were
51 recorded on a date more than eighteen months prior to the date on which
52 this section takes effect, such presumption shall become conclusive six
53 months after this section takes effect]. No action to set aside such
54 deed may be maintained unless the action is commenced and a notice of
A. 6730 36
1 pendency thereof is filed in the office of the clerk of the county prior
2 to the time the presumption becomes conclusive as aforesaid.
3 § 11-26.0 Report of sale and confirmation thereof not required.
4 Notwithstanding the provisions of any general, special or local law to
5 the contrary, it shall not be necessary for the [commissioner of
6 finance] director of real property tax services, as such referee, to
7 make a report of his proceedings as such referee; nor shall it be neces-
8 sary for the court to confirm by order or otherwise the proceedings of
9 such [commissioner of finance] director of real property tax services as
10 such referee. In the event that such a sale shall result in a surplus as
11 to any piece or parcel of land offered at such sale, such [commissioner
12 of finance] director of real property tax services as referee shall
13 report the fact of such surplus to the court which shall direct the
14 [commissioner of finance] director of real property tax services as
15 referee to deposit such surplus in trust with the [commissioner of
16 finance] Erie county comptroller for the benefit of whomsoever may be
17 justly entitled thereto.
18 § 11. Sections 12-1.0, 12-2.0, 12-4.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0
19 and 12-10.0 of chapter 812 of the laws of 1942, constituting the Erie
20 county tax act, sections 12-2.0, 12-5.0, 12-7.0, 12-8.0, 12-9.0 and
21 12-10.0 as amended by chapter 682 of the laws of 1969, are amended to
22 read as follows:
23 § 12-1.0 [Board of supervisors] Legislature may compromise or cancel
24 taxes. The [board of supervisors] legislature may compromise and cancel
25 unpaid county taxes and tax sales heretofore or hereafter levied or made
26 and may also compromise and cancel any tax sale certificates held and
27 owned by the county. In raising the deficiency caused by any compromise
28 or cancellation of such taxes or tax sale certificates such board may
29 adjust and apportion the amount of such deficiency or any part thereof
30 to the several towns and districts of the county as shall be just,
31 taking into consideration the extent to which such town or district has
32 been benefited by such taxes; provided, however, that no accumulation of
33 interest, fees or penalties subsequent to the date of the sale of any
34 such uncollected tax or tax sale certificate shall be charged back to
35 any town or district, but the same shall be a general county charge.
36 § 12-2.0 Accounts with towns, fire and school districts. It shall be
37 the duty of the [commissioner of finance] director of real property tax
38 services to keep a record of all county taxes and tax sales and of all
39 tax sale certificates cancelled or compromised by such board. Such
40 record shall be in the form of debtor and creditor with each town, fire
41 district and school district in the county and, among other things,
42 shall show [in appropriate columns] the name of the reputed owner of the
43 real property against which the tax was levied; a description of the
44 real property sufficient to identify it; the amount of the tax, and if
45 any part thereof is an unpaid school tax, the amount of the school tax
46 unpaid on the county tax roll; the amount, if any, paid in compromise of
47 the tax; and the amount necessary to be paid by the town, fire district
48 or school district to reimburse the county on account of the cancelled
49 or compromised tax. The [commissioner of finance] director of real prop-
50 erty tax services shall transmit his transcript of such record to the
51 Erie county legislature on or before the second Tuesday of February of
52 each year.
53 § 12-4.0 [Board of supervisors] Legislature to apportion amounts paya-
54 ble. The [board of supervisors] legislature, on or before the first day
55 of March in each year shall apportion the amount payable to the county
56 by each town, fire district or school district on account of taxes, tax
A. 6730 37
1 sales and tax sale certificates cancelled or compromised by the board
2 during the previous accounting period.
3 § 12-5.0 [Commissioner of finance] Director of real property tax
4 services to render statements. The [commissioner of finance] director of
5 real property tax services on or before the tenth day of March in each
6 year shall file with each such town, fire district and school district
7 an annual itemized statement of the amounts so apportioned and due the
8 county from such town or districts.
9 § 12-7.0 Town to raise amount and pay [commissioner of finance] direc-
10 tor of real property tax services. The amount apportioned to and payable
11 by the town or such an amount as shall be finally fixed by the court,
12 shall be included and raised by tax in the next ensuing annual tax levy
13 on behalf of such town and when collected or received shall be paid to
14 the town supervisor and by him paid to the [commissioner of finance]
15 director of real property tax services. The town board shall annually
16 certify to the Erie county legislature the amount chargeable to the town
17 at large and the amount chargeable to each special improvement district
18 therein, at the same time and in the same manner as town budgets and
19 annual estimates are certified to the Erie county legislature for the
20 purpose of levying the tax therefor. The Erie county legislature shall
21 levy, assess and spread upon all taxable real property in the town the
22 amount certified to it to be borne by the town at large, and shall levy,
23 assess and spread upon all real property located in each special
24 improvement district liable to assessment, the amount certified to it to
25 be borne by such district. Such taxes and assessments shall be levied
26 and collected in the same manner as other town and special district
27 taxes are levied and collected.
28 § 12-8.0 Fire district to raise amount and pay [commissioner of
29 finance] director of real property tax services. The amount apportioned
30 to and payable by the fire district or such an amount as shall be final-
31 ly fixed by the court, shall be included in the next ensuing annual
32 statement of expenditures to be filed by such fire district with the
33 town board and the supervisor of the town in which such fire district is
34 located. The Erie county legislature shall levy, assess and spread the
35 said amount in the same manner and at the same time as it levies,
36 assesses and spreads such annual statement of fire district expendi-
37 tures; and such amount when collected or received, shall be paid to the
38 town supervisor and by him paid over to the [commissioner of finance]
39 director of real property tax services.
40 § 12-9.0 School district to raise amount and pay [commissioner of
41 finance] director of real property tax services. The amount apportioned
42 to and payable by the school district or such amount as shall be finally
43 fixed by the court shall be included in the next ensuing annual budget
44 of such school district and raised by tax upon all taxable real property
45 therein in the manner provided in this act for the levying and raising
46 of school district taxes, and when collected such amount shall be paid
47 by the school treasurer to the [commissioner of finance] director of
48 real property tax services.
49 § 12-10.0 When account payable; suit therefor or withholding same from
50 other funds. Moneys, if any, payable to the county pursuant to this
51 article, which shall remain unpaid for sixty days after the ensuing
52 annual settlement date, or any extension of such settlement date between
53 the [commissioner of finance] director of real property tax services and
54 the town collectors or receivers of taxes, whether or not a tax or taxes
55 shall have been levied therefor, may be recovered in a civil action
56 against the town, fire district or school district in default; or the
A. 6730 38
1 [commissioner of finance] director of real property tax services in his
2 discretion may deduct the amount or any portion of such unpaid amount
3 from any state or other moneys paid to or received by the [commissioner
4 of finance] director of real property tax services for repayment to such
5 town or district in default.
6 § 12. Article XIII of chapter 812 of the laws of 1942, constituting
7 the Erie county tax act, is REPEALED.
8 § 13. Section 14-1.0 of chapter 812 of the laws of 1942, constituting
9 the Erie county tax act, is amended and a new section 14-10.0 is added
10 to read as follows:
11 § 14-1.0 Resale of tax foreclosed lands. Notwithstanding the
12 provisions of any general, special or local law to the contrary, the
13 county may sell, convey, lease or exchange any real property acquired by
14 it pursuant to the provisions of this act, regardless of whether such
15 acquisition was by means of foreclosure of tax liens as in a mortgage
16 foreclosure proceeding or by means of the in rem provisions of this act,
17 or by voluntary conveyance in lieu of foreclosure. Such sale, convey-
18 ance, lease or exchange may be made either with or without advertising
19 for bids and at either public or private sale, and upon such terms as
20 the [board of supervisors] legislature may see fit to impose. No such
21 sale, conveyance, lease or exchange shall be made unless and until the
22 same shall have been directed by a majority vote of the [board of super-
23 visors] legislature. All sales, conveyances, leases and exchanges of
24 such lands heretofore made by the county are hereby specifically vali-
25 dated, ratified and confirmed.
26 § 14-10.0 Severability of provisions. The powers granted and the
27 duties imposed by this act and the applicability thereof to any persons,
28 tax districts or circumstances shall be construed to be independent and
29 severable and if any one or more sections, clauses, sentences or parts
30 of this article, or the applicability thereof to any persons, tax
31 districts or circumstances shall be adjudged unconstitutional or inval-
32 id, such judgment shall not affect, impair or invalidate the remaining
33 provisions thereof or the applicability thereof to other persons, tax
34 districts or circumstances, but shall be confined in its operation to
35 the specific provisions so held unconstitutional and invalid and to the
36 persons, tax districts and circumstances affected thereby.
37 § 14. This act shall take effect immediately.
